Dustin L Cupp, Christina L Cupp, Petitioners V Township Of Mendon, 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

Dustin L Cupp,Christina L Cupp, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002958

Township Of Mendon,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

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

Page 2

MTT Docket No. 25-002958

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 24, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Dustin L Cupp,Christina L Cupp, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002958

Township Of Mendon,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

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

Page 4

MTT Docket No. 25-002958

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 24, 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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND

Page 6

MTT Docket

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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 L Cupp,Christina L Cupp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002958

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 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: September 24, 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

Dustin L Cupp,Christina L Cupp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002958

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 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: September 24, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Dustin L Cupp,Christina L Cupp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002958

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 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: September 24, 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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held 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

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

How many parcels are you appealing?

2

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Mendon (SAINT JOSEPH)

County 

Saint Joseph

Section 4: Issues Being Appealed (check all that apply)

Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

See Attachment A to Petition.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 75-010-016-012-00

Classification of Property:

Real

Agricultural

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

9200

Current Taxable Value as established by the BOR:

9200

What do you believe is the fair market value (also known as True Cash Value)?

18400 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

9200

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2654

Parcel Identification Number: 75-010-016-013-00

Classification of Property:

Real

Agricultural

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

9200

Current Taxable Value as established by the BOR:

9200

What do you believe is the fair market value (also known as True Cash Value)?

18400 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

9200

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2654

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 75-010-009-018-20

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fee Information

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Thomas K. Dillon

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

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

ATTACHMENT B 

MARCH BOARD OF REVIEW DENIALS REGARDING 

PARCEL NOS. 75-010-016-012-00 & 75-010-016-013-00

Page 2

Michigan Department of Treasury 

Form 818. Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Parcel Code 

Petition Number 

010016 013 00 

1. ASSESSED VALUE 

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

Denied 

[[] 

Assessed Value Changed From: 

9,200 

10: 

Record of Vote - Board or three member committee of board 

Chairperson: 

YES 

NO 

Member: 

YES 

NO 

Member: 

YES 

a. 

p 

O 

Od 

O 

Od 

mber: 

[J 

On 

Initials 

— 

Reason for Board Action 

[J value assessed accurately. 

OJ 

value adjusted to 50% of Market. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing Mi 48908. 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 - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for 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 

9,200 

To 

XM 

Denied 

| 

Tentative Taxable Value Changed From 

Record of Vote - Board or three member committee of board. 

R 

Co 

v2 

A 

bl 

Chiakperson: fi vEs 

[J NO 

Member: 

Yes 

[] 

NO ey 

Member: 

§J ves 

[R nok 

Reason 

for 

Board 

Action 

. 

RERERARE 

[J Value adjusted for: 

[7] value determined to be accurate. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that dacision 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. Agncultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtib 

3. CLASSIFICATION 

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

O 

Denied 

O 

Classification Changed From: 

102 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] Yes 

[1] NO—mms- 

Member: 

[J ves 

[J 

No me 

Member 

[J ves 

[J nome 

Reason for Board Action 

If you disagroo with the decision of the Board of Review regarding classification_appeal is made by sending Form 2167 to the State Tax Commission. P O Box 30471 Lansing, Mi 48909 by June 30 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[J 

Exemption Request Denied 

[J 

Exemption percent modified from 

Record of Vote - Board or three member committee of board 

i 

i 

Ni 

Member: 

YES 

4 

Chairperson: 

[J] ves 

[J 

No — 

ber: 

[J 

OJ 

no 

_— 

Member: 

[] ves 

[J NO] 

Reason for Board Action. 

It you disagree with the decision of the Board of Review regarding tentative taxable value you must appeal that decision by filing a petition with the Michigan Tax Tribunal, 

P.O. Box 30232 Lansing. Mi 

48909 by July 31 

The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal Michigan Tex Tribunal forms are available at www michigan. govitaxtrib. 

% To: 

% 

5. Adjournment 

Date of Final adjournment of Board of Review 

Board of Rt 

y 

Sjanatur 

Oa, 

5 

se 

=v al 

3 )uf2ei 

5 

N 

-

Page 3

Michigan Department of Treasury 

Form 618. Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Parcel Code 

010 016 012 00 

Petition Number 

1. ASSESSED VALUE 

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

Denied 

O 

Assessed Value Changed From: 

Record of Vote 

- Board or three member committee of board 

Chairperson: [JYes 

[J no —__ 

Member 

[J YES 

[JNO —__ 

Member 

[Jves 

[J Noe 

Initials 

Reason for Board Action 

[J value assessed accurately. 

[J value adjusted to 50% of Market. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.O Box 30232. Lansing. Mi. 48809 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 - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. 

The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal Michigan Tax Tribunal forms are available at www michigan. gov/taxtrib 

F 2. TENTATIVE TAXABLE VALUE 

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

A 

Denied 

Fs 

Tentative Taxable Value Changed From: 

9,200 

To 

Record of Vote - Board or three member comr Fe of board. 

) 

— 

a ’ 

“2 

Cd 

C27 

g 

[J 

no 

Member: 

BJ 

ves 

[J] 

no — 

Member 

[X] ves 

F&F voli 

Chairperson: HX] ves 

fal 

Reason for Board Action: 

0 Value adjusted for: 

[T] value determined to be accurate. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, 

you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232. Lansing. 

Mi 48909 Commercial Real,

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

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 “transfer of ownership” where: (1) the property being transferred is 

qualified agricultural property, and (2) the new owner files the Affidavit Attesting that Qualified 

Agricultural Property Will Remain Qualified Agricultural Property. Both conditions are satisfied 

for the Subject Properties. 

Assessment records confirm that the Properties were receiving the QAE prior to Mr. and 

Mrs. Cupp’s purchase in June, 2024. The Properties were “qualified agricultural property” prior

Page 2

2 

 

to the purchase, satisfying the first condition of MCL 211.27a(7)(o). Mr. and Mrs. Cupp properly 

signed and filed the Affidavit Attesting that Qualified Agricultural Property Will Remain Qualified 

Agricultural Property on June 3, 2024. See Exhibit 1. Furthermore, the 2025 Notices of 

Assessment confirm that the Properties are still “qualified agricultural property” and are classified 

as Agricultural. See Exhibit 2. 

Because MCL 211.27a(7)(o) specifically provides that a transfer of qualified agricultural 

property is not a transfer of ownership, the Properties’ 2025 taxable values of $9,200 violate MCL 

211.27a(2)(a). 

Petitioners respectfully request that the Tribunal revise the Subject Properties’ 2025 taxable 

values to be compliant with MCL 211.27a(2)(a) and 211.27a(7)(o) as follows: 

75-010-016-012-00: $2,654 (2024 taxable value of $2,575 x 1.031 = $2,654). 

75-010-016-013-00: $2,654 (2024 taxable value of $2,575 x 1.031 = $2,654).

Page 3

EXHIBIT 1

Page 4

DOCUMENT 

# 2024004135 

ARRIVAL: 06/05/2024 09:54:33 AM 

RECORDED: 

06/05/2024 09:54:41 AM 

DOCTYPE: 

A@6 PAGES: 

2 

Hutson Assessing Inc. 

JUN 1 02024 

FILED FOR RECORD IN 

: 

ST 

JOSEPH COUNTY MICHIGAN 

Received 

LINDSAY OSWALD, 

REGISTER 

OF 

DEEDS 

EE 

a 

Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property 

1. Street Address of Property 

2. Name of County 

St. Joseph 

3. City/Township/Village Where Real Estate is Located 

Mendon Ep 

[Il City 

Township 

[H| Village 

4. Name of Property Owner(s) (Print or Type Legibly) 

5. Property ID Number (from Tax Bill or Assessment Notice) 

Dustin L. Cupp and Christina L. Cupp 

75-010-016-012-00 

6. Legal Description (Legal description is required; attach additional sheets if 

7. Percentage of this properly that is, and will remain Qualified Agricultural Property 

necessary) 

(Do Not Include Qualified Farest Program Property) 

See Exhibit A 

100% 

8. Daylime Telephone Number 

9. E-mail Address 

Partial transfer under MCL 211.27a(6)(K)? See Page 2 

(269) 651-4880 

Ithorntonlaw@gmail.com 

J Yes 

No 

CERTIFICATION & NOTARIZATION (Notarization necessary for recording with Register of Deeds) 

| certify that the information above is true and complete to the best of my knowledge. 

| further certify that the property noted on this affidavit 

currently is, and will remain, qualified agricultural property. Must 

be signed 

by-owner, 

partner, corporate officer, or a duly authorized agent. 

Dated: June 3 

,2024 

Signed 

NIRS 

Name (Printed or Type) Dustif 

L. Cupp 

Title Owner 

Dated: June 3 

,20.24 

Signed 

(4a. nAong Zz Lo 

Name (Printed or Type) Christina L! ffm 

Title Owner 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF 

ST. JOSEPH 

) 

On this 

_3rd 

day of 

June 

, 20.24 

the above-named person(s) Dustin L. Cupp & Christina L. Cupp 

.each personally appeared before me. Each acknowledged that the persons’ execution of this affidavit was that 

person's free act and deed and affirmed that the contents of this affidavit are true to the best of that person's information, knowledge 

and belief. 

ite (FE 7 

BRINT/TYPE NAME: Lance L. Thornton 

NOTARY PUBLIC, 

St. Joseph 

County, Michigan 

Acting in 

St. Joseph 

County 

(NOTARY SEAL) 

My commission expires: 06/21/2030 

Drafters Name __ Lance . Thorton 

. Ale 

ho rire 

Drafter's

Page 5

EXH

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held 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

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

How many parcels are you appealing?

2

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Mendon (SAINT JOSEPH)

County 

Saint Joseph

Section 4: Issues Being Appealed (check all that apply)

Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

See Attachment A to Petition.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 75-010-016-012-00

Classification of Property:

Real

Agricultural

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

9200

Current Taxable Value as established by the BOR:

9200

What do you believe is the fair market value (also known as True Cash Value)?

18400 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

9200

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2654

Parcel Identification Number: 75-010-016-013-00

Classification of Property:

Real

Agricultural

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

9200

Current Taxable Value as established by the BOR:

9200

What do you believe is the fair market value (also known as True Cash Value)?

18400 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

9200

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2654

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 75-010-009-018-20

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fee Information

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Thomas K. Dillon

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

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.