Record Finder / 24-003355-TT
Michigan
Dustin Cupp, Christina Cupp, Petitioners V Township Of Mendon, Respondent
- Petitioner
- Dustin Cupp, Christina Cupp
- Respondent
- Township Of Mendon
Case overview
- Docket number
- 24-003355-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Saint Joseph
- Judge
- Abood, Marcus L.
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 29 | Final Opinion and Judgment | Not recorded | Not recorded | 03/10/2026 | Not recorded | Download |
| 28 | Hearing Completed | Not recorded | Not recorded | 12/05/2025 | Not recorded | Not recorded |
| 27 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 26 | Evidence was received. | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 25 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 24 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 23 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 22 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 21 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 20 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 19 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 18 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 17 | Documentation | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 16 | Order Setting Aside P Default | Not recorded | Not recorded | 11/12/2025 | Not recorded | Download |
| 15 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 14 | Response to Order | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 13 | Evidence was received. | PET | Not recorded | 07/30/2025 | Not recorded | Download |
| 12 | Order Holding Petitioner in Default | Not recorded | Not recorded | 09/22/2025 | Not recorded | Download |
| 11 | Notice of Hearing | Not recorded | Not recorded | 09/19/2025 | Not recorded | Download |
| 10 | A hearing has been scheduled | Not recorded | Not recorded | 09/19/2025 | Not recorded | Not recorded |
| 9 | Order Vacating 11/1/24 Order Holding P in Default | Not recorded | 5 | 12/26/2024 | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 11/12/2024 | Not recorded | Download |
| 7 | Response to Order | Not recorded | Not recorded | 11/12/2024 | Not recorded | Download |
| 6 | Answer was received | Not recorded | Not recorded | 11/05/2024 | Not recorded | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 11/01/2024 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 11/01/2024 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 10/30/2024 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 08/30/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/30/2024 | $25.00 | Download |
Documents
24-003355.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp and Christina Cupp, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION MTT Docket No. 24-003355 v Case Type: Qualified Agricultural Exemption Mendon Township, Presiding Judge Respondent. Marcus L. Abood FINAL OPINION AND JUDGMENT Location of Hearing: Telephonic Hearing Held on: December 5, 2025 Appearances on Behalf of Petitioner: Tom Dillon, Dustin Cupp Appearances on Behalf of Respondent: Dale Hutson SUMMARY OF JUDGMENT The subject properties’ taxable values (TV) was not properly adjusted under MCL 211.27a. The subject properties’ TV for the tax year at issue shall be as follows: Parcel Number: 75-010-016-013-00 Year TV 2025 $2,654 Parcel Number: 75-010-016-012-00 Year TV 2025 $2,654 PROCEDURAL HISTORY On July 26, 2024, Respondent issued notice that the subject property’s TV would be uncapped for tax year 2025. Petitioners filed a petition with the Tribunal on August 30, 2024, and Respondent filed an answer on November 5, 2024.
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MTT Docket No. 24-003355 Page 2 of 8 Petitioners submitted the decision of the 2025 March Board of Review (BOR) on July 30, 2025. The amount of the TV in dispute, as set forth in the pleadings, is within the jurisdictional limits of the Small Claims Division.1 ISSUES AND APPLICABLE LAW The issue in this matter is whether Petitioners have proven by a preponderance of the evidence that the subject property’s TV was improperly uncapped under MCL 211.27a. Under the General Property Tax Act, property taxes are based on the property’s TV for the tax year at issue. MCL 211.27a provides that a property’s TV is the lesser of the property’s state equalized value (SEV) or capped TV, and a property’s capped TV is, absent a transfer of ownership, determined mathematically by taking
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POS - Petitioner's Brief and Explanation of Evidence - 24-003355.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION DUSTIN and CHRISTINA CUPP, MOAHR Docket No. 24-003355 Petitioners, Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 v MENDON TOWNSHIP, Respondent. Thomas K. Dillon (P81136) Dale Hutson FOSTER SWIFT COLLINS & SMITH, P.C. Representative for Respondent Attorneys for Petitioners 60450 Farrand Road 1700 East Beltline Avenue NE, Suite 200 Colon, MI 49040 Grand Rapids, MI 49525 (269) 432-2834 (616) 726-2258 dalehutson@chartermi.net tdillon@fosterswift.com PROOF OF SERVICE On November 14, 2025, 1 served a copy of Petitioner’s Brief and Explanation of Evidence, along with a copy of this Proof of Service, upon the parties of record via electronic mail email) to Dale Hutson at dalehutson(@chartermi.net. I declare that the statements above are true to the best of my information, knowledge, and Jaclyn R. Volkema ~ Legal AsSistant belief. Date: November 14, 2025
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Explanation of Evidence - 013 _ 012 24-003355.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION ______________________ DUSTIN and CHRISTINA CUPP, Petitioners, v MENDON TOWNSHIP, Respondent. MOAHR Docket No. 24-003355 Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 ______________________________________________________________________________ Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Petitioners 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com Dale Hutson Representative for Respondent 60450 Farrand Road Colon, MI 49040 (269) 432-2834 dalehutson@chartermi.net ______________________________________________________________________________ PETITIONER’S BRIEF AND EXPLANATION OF EVIDENCE Petitioners, Dustin and Christina Cupp, by and through their attorneys, Foster, Swift, Collins & Smith, P.C., submit this brief and explanation of evidence in support of the Petition. Introduction The property at issue in this appeal is farmland classified as agricultural that spans two contiguous parcels in Mendon Township: property parcel numbers 75-010-016-012-00 and 75- 010-016-013-00 (the “Property” or “Subject Property”). The Property contains no structures or buildings and is unoccupied. For the 2024 tax year, both parcels were classified as agricultural and were receiving the Qualified Agricultural Property Exemption (“QAE”). Exhibit P-1, 2024
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2 Notices of Assessment. In June of 2023, Petitioners purchased the Property and filed affidavits attesting that the Property is and will remain qualified agricultural property. Exhibit P-2, Qualified Agricultural Affidavits. Following the purchase, and for the 2025 tax year, the Property remained classified as agricultural and continued to receive the QAE. Exhibit P-3, 2025 Notices of Assessment. Nevertheless, Respondent uncapped the Property’s taxable values in 2025. The facts in this case are not in dispute. Instead, this appeal involves a single legal issue: whether Respondent’s uncapping of the Property’s 2025 taxable values was proper
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Proof_of_Service_Cupp.pdfRead complete document text →
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TOWNSHIP OF MENDON Office of Dale Hutson, Assessor Ph. 269.432.2834 MAAO 60450 Farrand Rd. Personal Property Examiner Colon, MI 49040 Dustin Cupp, Christina Cupp, Petitioner, V MOAHR Docket # 24-003355 Township of Mendon, Respondent. PROOF OF SERVICE I, Dale E Hutson, on behalf of the Respondent, state that on November 14, 2025, I served a copy of the following documents relative to the above captioned matter upon: Petitioner’s representative, Tom Dillon, as noted in the Petition. By email at tdillon@fosterswift.com. Documents served: Six record cards, three for each parcel, Years 2002, 2022 & 2025 Aerial photos for the years 2003, 2015, 2020, and 2024 Respectfully, Dale E. Hutson /s/ Dale Hutson
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Section 211.27a.pdfRead complete document text →
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THE GENERAL PROPERTY TAX ACT (EXCERPT) Act 206 of 1893 211.27a Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; applicability of subsection (10); definitions. Sec. 27a. (1) Except as otherwise provided in this section, property shall be assessed at 50% of its true cash value under section 3 of article IX of the state constitution of 1963. (2) Except as otherwise provided in subsection (3), for taxes levied in 1995 and for each year after 1995, the taxable value of each parcel of property is the lesser of the following: (a) The property's taxable value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all additions. For taxes levied in 1995, the property's taxable value in the immediately preceding year is the property's state equalized valuation in 1994. (b) The property's current state equalized valuation. (3) Upon a transfer of ownership of property after 1994, the property's taxable value for the calendar year following the year of the transfer is the property's state equalized valuation for the calendar year following the transfer. (4) If the taxable value of property is adjusted under subsection (3), a subsequent increase in the property's taxable value is subject to the limitation set forth in subsection (2) until a subsequent transfer of ownership occurs. If the taxable value of property is adjusted under subsection (3) and the assessor determines that there had not been a transfer of ownership, the taxable value of the property shall be adjusted at the July or December board of review. Notwithstanding the limitation provided in section 53b(1) on the number of years for which a correction may be made, the July or December board of review may adjust the taxable value of property under this subsection for the current year and for the 3 immediately preceding calendar years. A corrected tax bill shall be issued for each tax year for which the taxable value is adjusted by the local tax collecting unit if the local tax collecting unit has possession of the tax roll or by the county treasurer if
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years
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RecordCards_2025.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** ST. JOSEPH County: TOWNSHIP OF MENDON Jurisdiction: Printed on Parcel Number: 75 010 016 012 00 2,337C 7,000 0 7,000 2022 2,453C 7,000 0 7,000 2023 2,575C 9,200 0 9,200 2024 9,200S 9,200M 9,200 0 9,200 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value EXCESS LAN WET/WOODED 5.00 Acres 3697 100 18,487 5.00 Total Acres Total Est. Land Value = 18,487 Land Value Estimates for Land Table 4200.4200 COUNTRY RESIDENTIAL Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X Public Improvements Vacant X Improved The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Mendon, County of St Joseph, Michigan Comments/Influences E 1/2 SE 1/4 NE 1/4 SE 1/4 SEC 16 T5S R10W. 5 A+/-. PA 116 25 YRS 1980-2004 L-848 P-211. Tax Description CUPP DUSTIN L & CHRISTINA L 51665 OSGOOD RD MENDON MI 49072 Owner's Name/Address Property Address 2025 Est TCV 18,487 MAP #: 20 P.R.E. 100% / / Qual. Ag. School: MENDON COMMUNITY SCHOOL DIST Status Number Date Building Permit(s) Zoning: A-AGI Class: AGRICULTURAL-VACA 0.0 DEED 0848/211 03-ARM'S LENGTH WD 07/16/1998 0 0.0 DEED 2022009695 07-DEATH CERTIFICATE OTH 10/26/2022 0 KRILL CYNTHIA KRILL FREDERICK EARL 100.0 DEED 2024004129 03-ARM'S LENGTH WD 06/03/2024 0 CUPP DUSTIN L & CHRISTIAN KRILL CYNTHIA Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 11/14/2025
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*** Information herein deemed reliable but not guaranteed*** ST. JOSEPH County: TOWNSHIP OF MENDON Jurisdiction: Printed on Parcel Number: 75 010 016 013 00 2,337C 7,000 0 7,000 2022 2,453C 7,000 0 7,000 2023 2,575C 9,200 0 9,200 2024 9,200S 9,200M 9,200 0 9,200 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value EXCESS LAN WET/WOODED 5.00
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RecordCards_2022.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** ST. JOSEPH County: TOWNSHIP OF MENDON Jurisdiction: Printed on Parcel Number: 75 010 016 012 00 2,191C 5,500 0 5,500 2019 2,232C 5,500 0 5,500 2020 2,263C 7,000 0 7,000 2021 2,337C 7,000 0 7,000 2022 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value EXCESS LAN WET/WOODED 5.00 Acres 2802 100 14,011 5.00 Total Acres Total Est. Land Value = 14,011 Land Value Estimates for Land Table 4200.4200 COUNTRY RESIDENTIAL Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X Public Improvements Vacant X Improved The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Mendon, County of St Joseph, Michigan Comments/Influences E 1/2 SE 1/4 NE 1/4 SE 1/4 SEC 16 T5S R10W. 5 A+/-. PA 116 25 YRS 1980-2004 L-848 P-211. Tax Description KRILL FRED E & CYNTHIA A 24909 MICHIGAN AV MENDON MI 49072 Owner's Name/Address Property Address 2022 Est TCV 14,011 MAP #: 20 P.R.E. 100% / / Qual. Ag. School: MENDON COMMUNITY SCHOOL DIST Status Number Date Building Permit(s) Zoning: A-AGI Class: AGRICULTURAL-VACA 0.0 DEED 0848/211 03-ARM'S LENGTH WD 07/16/1998 0 Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 11/14/2025
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*** Information herein deemed reliable but not guaranteed*** ST. JOSEPH County: TOWNSHIP OF MENDON Jurisdiction: Printed on Parcel Number: 75 010 016 013 00 2,191C 5,500 0 5,500 2019 2,232C 5,500 0 5,500 2020 2,263C 7,000 0 7,000 2021 2,337C 7,000 0 7,000 2022 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value EXCESS LAN WET/WOODED 5.00 Acres 2802 100 14,011 5.00 Total Acres Total Est. Land Value = 14,011 Land Value Estimates for Land Table 4200.4200 COUNTRY RESIDENTIAL Who When
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RecordCards_2002.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** St. Joseph County: Mendon Township Jurisdiction: Printed on Parcel Number: 75 010 016 012 00 0 0 0 0 1999 1,459C 1,900 0 1,900 2000 1,505C 2,200 0 2,200 2001 1,553C 2,200 0 2,200 2002 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 0.00 Total Acres Total Est. Land Value = 0 Land Value Estimates for Land Table . Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant X Improved The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Sturgis, County of St Joseph, Michigan Comments/Influences E 1/2 OF SE 1/4 OF NE 1/4 OF SE 1/4. SEC 16 T5S R10W. 5 A. P A 116 80-25 L848-P211 Tax Description KRILL FRED E & CYNTHIA A 24909 MICHIGAN AVE BOX 387 MENDON MI 49072 Owner's Name/Address Property Address 2002 Est TCV 4,400(Value Overridden) Map #: 20 P.R.E. 100% / / Qual. Ag. School: District 75060 Status Number Date Building Permit(s) Zoning: A-AGI Class: Residential 0.0 848-211 Warranty Deed WD 07/16/1998 0 Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 11/14/2025
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*** Information herein deemed reliable but not guaranteed*** St. Joseph County: Mendon Township Jurisdiction: Printed on Parcel Number: 75 010 016 013 00 0 0 0 0 1999 1,459C 1,900 0 1,900 2000 1,505C 2,200 0 2,200 2001 1,553C 2,200 0 2,200 2002 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 0.00 Total Acres Total Est. Land Value = 0 Land Value Estimates for Land Table . Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground
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2024_Aerial.pdfRead complete document text →
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00400510010 00Z 10910010 00€10910010 = f= - = [= w — = = — = 01001601100
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2020_Aerial.pdfRead complete document text →
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00400510010 00210910010 00E10910010 (= [= = [= = ww — = [= — = 01001601100 — a mana
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2015_Aerial.pdfRead complete document text →
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~ 00400510010 00210910010 00€10910010 01001600100 01001601100
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2003_Aerial.pdfRead complete document text →
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00400510010 00Z 10910010 D0EL0210010 01001600100 mn eN14nn
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Order_Setting_Aside_P_Default.2025-11-12_08-36-40.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp,Christina Cupp, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Township Of Mendon, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on September 22, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: November 12, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp,Christina Cupp, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Township Of Mendon, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on September 22, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document
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POS - Petitioners' Response to Order of Default 24-003355.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION DUSTIN and CHRISTINA CUPP, MOAHR Docket No. 24-003355 Petitioners, Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 v MENDON TOWNSHIP, Respondent. Thomas K. Dillon (P81136) Dale Hutson FOSTER SWIFT COLLINS & SMITH, P.C. Representative for Respondent Attorneys for Petitioners 60450 Farrand Road 1700 East Beltline Avenue NE, Suite 200 Colon, MI 49040 Grand Rapids, MI 49525 (269) 432-2834 (616) 726-2258 dalehutson@chartermi.net tdillon@fosterswift.com PROOF OF SERVICE On October 6, 2025, I served a copy of Petitioners’ Response to Order of Default. along with a copy of this Proof of Service, upon the parties of record at their last known address, by first class U.S. mail, postage prepaid. I declare that the statements above are true to the best of my information, knowledge, and belief. Date: October 6, 2025 lkema — Legal Assistant 89494:00001:202014536-1
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Petitioner's Response to Order of Default 24-003355.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION ______________________ DUSTIN and CHRISTINA CUPP, Petitioners, v MENDON TOWNSHIP, Respondent. MOAHR Docket No. 24-003355 Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 ______________________________________________________________________________ Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Petitioners 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com Dale Hutson Representative for Respondent 60450 Farrand Road Colon, MI 49040 (269) 432-2834 dalehutson@chartermi.net ______________________________________________________________________________ PETITIONERS’ RESPONSE TO ORDER OF DEFAULT Petitioners Dustin and Christina Cupp, by and through their attorneys, Foster Swift Collins & Smith, P.C., for their Response to the Tribunal’s September 22, 2025 Order of Default, state as follows: 1. This case involves Petitioners’ appeal of Respondent’s uncapping of taxable value for Property Parcel Nos. 75-010-016-012-00 and 75-010-016-013-00 (the “Subject Property”). 2. Petitioners appealed the 2025 taxable value uncapping to Respondent’s 2025 March Board of Review.
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3. The 2025 March Board of Review denials were included in the attachments filed with the Petition filed in MTT Docket No. 25-002958. 4. Respondent’s 2025 March Board of Review denials are attached hereto as Attachment 1. WHEREFORE, Petitioners respectfully request that this Tribunal issue an Order curing the default. Respectfully Submitted, FOSTER SWIFT COLLINS & SMITH, PC Attorneys for Petitioners Dated: October 6, 2025 By: ______________________________________ Thomas K. Dillon (P81136) 1700 E. Beltline Ave. NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 89494:00001:202014418-1
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ATTACHMENT 1
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Michigan Department of Treasury Form 818. Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and
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Mic
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25-002958.pdfRead complete document text →
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1 ATTACHMENT A Section 5. Reason for Appeal Property Parcel Nos.: 75-010-016-012-00 & 75-010-016-013-00 Reason for Appeal: Uncapping of Taxable Value of Qualified Agricultural Property For tax years 2024 and 2025, Property Parcel Nos. 75-010-016-012-00 and 75-010-016- 013-00 (together, the “Properties” or “Subject Properties”), were classified as Agricultural and were receiving the Qualified Agricultural Property Exemption (“QAE”). On June 3, 2024, the Petitioners purchased the Subject Properties. Dustin and Christina Cupp signed and filed Form 3676, Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property attesting that 100% of the Property was and will remain Qualified Agricultural Property. See Affidavit attached as Exhibit 1. According to the 2025 Notices of Assessment for the Properties, which are attached as Exhibit 2, the Properties continue to receive the QAE in 2025. Thus, there does not appear to be any dispute that the Properties are eligible for, and were actually receiving, the QAE both before and after Mr. and Mrs. Cupp acquired the Properties. Nevertheless, the Township has “uncapped” the taxable value of the Subject Properties for the 2025 tax year, contrary to Michigan law. MCL 211.27a(2)(a) provides that a property’s taxable value may increase from the previous year’s taxable value by the rate of inflation or 5%, whichever is less, unless a “transfer of ownership” occurs. “Transfer of ownership” is a defined statutory term and the Michigan Legislature has identified several situations that do not result in a “transfer of ownership.” One such exception to a “transfer of ownership” applies to transfers of qualified agricultural property so long as certain requirements are met. MCL 211.27a(7)(o) states, in relevant part, that the following is not a “transfer of ownership”: [A] transfer of qualified agricultural property, if the person to whom the qualified agricultural property is transferred files an affidavit with the assessor of the local tax collecting unit . . . attesting that the qualified agricultural property will remain qualified agricultural property. In other words, there is no
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24-003355 Default.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp, Christina Cupp, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Mendon Township, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONERS IN DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioners are appealing a purported uncapping as a result of denial of Petitioners’ Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property by Respondent on July 26, 2024. Petitioners filed a petition appealing the uncapping of taxable value (TV) on August 30, 2024. The Tribunal finds that its jurisdiction is set by statute and is limited to direct review of a final decision of a taxing authority.1 The July 26, 2024 decision is not a final decision of a taxing authority and does not include appeal rights to the Tribunal. If property ceases to be qualified agricultural property at any time after a transfer, the TV shall be adjusted as of December 31 of the year that the property ceases to be qualified agricultural property.2 Therefore, for tax year 2025, Petitioners were required to appeal the determination to the March Board of Review prior to invoking the Tribunal’s jurisdiction.3 Although the petition was filed prematurely and would have been subject to dismissal for attempting to invoke a future tax year, the Tribunal finds that the timeframe for appeal of a 2025 March BOR decision has now passed. Therefore, IT IS ORDERED that Petitioners are held in DEFAULT. IT IS FURTHER ORDERED that Petitioners must submit the 2025 March BOR determination to the Tribunal within 14 days of entry of this Order.4 1 See MCL 205.731. 2 See MCL 211.27a(7)(o). 3 See MCL 205.735a(3). 4 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the
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MTT
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SC_Notice_of_Telephonic_Hearing.2025-09-19_15-14-53.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp,Christina Cupp, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 24-003355 Township Of Mendon, 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: December 5, 2025 HEARING TIME: 9:00 AM EST JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 412112628 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.
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MTT Docket No. 24-003355 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. Parties are 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 choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal
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24-003355 Vacate Default.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp, Christina Cupp, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Mendon Township, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING NOVEMBER 1, 2024 ORDER HOLDING PETITIONERS IN DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioners in default on November 1, 2024. Petitioners were held in default for not submitting a copy of the notice giving rise to the appeal. The Tribunal erred in the entry of this order, as Petitioners timely filed the notice with the petition on August 30, 2024. As such, and because Petitioners have complied with the Tribunal’s rules of practice and procedure, the Tribunal finds good cause to vacate the default order. Therefore, IT IS ORDERED that the November 1, 2024 Order Holding Petitioners in Default is VACATED. Entered: December 26, 2024 By _____________________________ bw PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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POS - Petitioner's Response to Order of Default 24-003355.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION DUSTIN and CHRISTINA CUPP, MOAHR Docket No. 24-003355 Petitioners, Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 v MENDON TOWNSHIP, Respondent. Thomas K. Dillon (P81136) Dale Hutson FOSTER SWIFT COLLINS & SMITH, P.C. Representative for Respondent Attorneys for Petitioners 60450 Farrand Road 1700 East Beltline Avenue NE, Suite 200 Colon, MI 49040 Grand Rapids, MI 49525 (269) 432-2834 (616) 726-2258 dalehutson@chartermi.net tdillon@fosterswift.com PROOF OF SERVICE On November 12, 2024, I served a copy of Petitioners’ Response to Order of Default, along with a copy of this Proof of Service, upon the parties of record at their last known address, by first class U.S. mail, postage prepaid. I declare that the statements above are true to the best of my information, knowledge, and belief. Date: November 12, 2024 cl, IN HA ig aclyn R: /Folkema — Legal Assistant 89494:00001:200977107-1
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Response to Order of Default 24-003355.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION ______________________ DUSTIN and CHRISTINA CUPP, Petitioners, v MENDON TOWNSHIP, Respondent. MOAHR Docket No. 24-003355 Parcel Nos. 75-010-016-012-00 & 75-010-016-013-00 ______________________________________________________________________________ Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Petitioners 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com Dale Hutson Representative for Respondent 60450 Farrand Road Colon, MI 49040 (269) 432-2834 dalehutson@chartermi.net ______________________________________________________________________________ PETITIONERS’ RESPONSE TO ORDER OF DEFAULT Petitioners, Dustin and Christina Cupp, by and through their attorneys, Foster Swift Collins & Smith, P.C., for their Response to the Tribunal’s November 1, 2024, Order of Default, state as follows: 1. This case involves Petitioners’ appeal of Respondent’s denial of the Qualified Agricultural Exemption for Property Parcel Nos. 75-010-016-012-00 and 75-010-016-013-00 (the “Subject Property”). Petitioners purchased the Subject Property on June 3, 2024. 2. The Subject Property was receiving the Qualified Agricultural exemption prior to Petitioners’ purchase.
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3. Petitioners purchased the Subject Property on June 3, 2024, and submitted a signed Form 3676 attesting that the Subject Property will remain Qualified Agricultural Property. Respondent’s assessor denied the Qualified Agricultural Exemption on July 26, 2024. See Attachment 1 (which was included as Exhibit B to Petitioners’ Petition). 4. Because Respondent’s assessor advised Petitioners’ representative Lance Thornton that the December Board of Review lacked authority over the Qualified Agricultural Exemption denial, Petitioners filed this Petition with the Tax Tribunal within 35 days of the July 26, 2024, denial. 5. The notices giving rise to this appeal are Respondent’s assessor’s denial of the Qualified Agricultural Exemption attached hereto as
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ATTACHMENT
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06._Property_Tax_Appeal_Answer_Form_Principal_Residence_Qualified_Agricultural_Exemption.19b72096-0129-46cb-a7bb-549ee85c44b0.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 24-003355 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Unit of Government Township Of Mendon (SAINT JOSEPH) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Dale M.I. Last Name Hutson Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 60450 Farrand Rd. City or Town Colon State Michigan ZIP Code 49040 Telephone Number 269-432-2834 Fax Number 269-432-2834 E-mail Address dalehutson@chartermi.net Section 3: Subject Property Information Parcel Identification Number(s): 75 010 016 012 00 Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining. Yes Classification of Property: Real Agricultural Pursuant to Michigan Tax Tribunal (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 Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal These parcels are adjacent to a farmed parcel and receiving the extension of that AG exemption from local school operating millage. That exemption has not been removed for 2024. Form 3676 to recap after a 2024 sale has been denied as these parcels are residential lots without an AG operation starting in 1999 and every year after. I don't believe the Tribunal has the authority over a future (2025 YR) value. Section 5: Jurisdictional Issues List the tax year(s) denied: not denied Check what action prompted this appeal: Local Unit If you checked “other” above, explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: not denied Electronic Signature
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SC_Order_of_Default_of_Petition.2024-11-01_09-01-48.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp,Christina Cupp, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Township Of Mendon, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 14 days of the entry of this Order. 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: November 1, 2024 Patricia L. Halm, Tribunal Chair
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MTT Docket No. 24-003355 Page 2 of 4 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 i “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
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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.12e4916a-8391-4686-aae2-754bb0420a26.pdfRead complete document text →
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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: Individual First Name Dustin & Christina M.I. L. Last Name/Company Name Cupp Mailing Address (No., Street, P.O. Box or Rural Route) 51665 Osgood Road City or Town Mendon State Michigan ZIP Code 49072 Telephone Number 2695060875 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cuppzoey@aol.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Tom M.I. Last Name Dillon Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1700 E Beltline NE, Ste 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number 616-726-2258 Fax Number E-mail Address tdillon@fosterswift.com Section 3: Subject Property Information Parcel Identification Number: 75-010-016-012-00 & 75-010-016-013-00 How many parcels are you appealing? 2 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) Vacant Land Mendon
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49072 Taxing Authority: Township Of Mendon (SAINT JOSEPH) County: Saint Joseph 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 See attachment
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SC_Notice_of_Docket_Number.2024-10-30_12-25-11.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp,Christina Cupp, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Township Of Mendon, 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 279. 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 30, 2024 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dustin Cupp,Christina Cupp, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Township Of Mendon, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small
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Cupp Attachment to Petition (012-00 and 013-00).pdfRead complete document text →
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Attachment to Petition Regarding Parcels 75-010-016-012-00 & 75-010-016-013-00 Section 5. Reason for Appeal For tax year 2024, Property Parcel Nos. 75-010-016-012-00 and 75-010-016-013-00 (together, the “Subject Property” or “Subject Properties”) were classified as 102 Agricultural Vacant and were 100% exempt as Qualified Agricultural Property. See Exhibit A, 2024 Notice of Assessment. Petitioners purchased the Subject Properties on June 3, 2024. Petitioners signed and filed Form 3676, Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property on June 3, 2024 stating that 100% of the Subject Properties are and will remain Qualified Agricultural Property. See Exhibit B, Qualified Agricultural Affidavits. On July 26, 2024, Respondent denied the Qualified Agricultural Exemption, stating that 0% of the Subject Properties qualify as Qualified Agricultural Property. See Exhibit B. MCL 211.7dd(d) defines “Qualified Agricultural Property” as “unoccupied property and related buildings classified as agricultural . . . .” The Subject Properties were, both prior and subsequent to Petitioners’ purchase, classified as Agricultural Vacant. The Subject Properties were Qualified Agricultural Property prior to Petitioners’ purchase because they were classified as Agricultural. As such, the Subject Properties meet the requirements for the Qualified Agricultural Exemption. MCL 211.7dd(d). Petitioner satisfied the requirements of MCL 211.27a(7)(o) by signing and filing the Qualified Agricultural Affidavits. Respondent improperly denied the Qualified Agricultural Exemption for the Subject Properties. Petitioners request that the Tribunal reverse Respondent's denial of the Qualified Agricultural Exemption and find that the Subject Properties are 100% exempt as Qualified Agricultural Property. Because Respondent’s assessor advised Petitioners’ representative that the Township’s December Board of Review lacks authority over denials of Qualified Agricultural Exemptions, Petitioners file this appeal within 35 days of Respondent's denial.
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EXHIBIT A
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Michvgan Depa 1010 Rev, 11 THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable
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Cua amy
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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.12e4916a-8391-4686-aae2-754bb0420a26.pdfRead complete document text →
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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: Individual First Name Dustin & Christina M.I. L. Last Name/Company Name Cupp Mailing Address (No., Street, P.O. Box or Rural Route) 51665 Osgood Road City or Town Mendon State Michigan ZIP Code 49072 Telephone Number 2695060875 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cuppzoey@aol.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Tom M.I. Last Name Dillon Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1700 E Beltline NE, Ste 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number 616-726-2258 Fax Number E-mail Address tdillon@fosterswift.com Section 3: Subject Property Information Parcel Identification Number: 75-010-016-012-00 & 75-010-016-013-00 How many parcels are you appealing? 2 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) Vacant Land Mendon
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49072 Taxing Authority: Township Of Mendon (SAINT JOSEPH) County: Saint Joseph 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 See attachment
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