Edward C Darbyshire, Petitioner V Township Of Brandon, 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

Edward C Darbyshire, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003691

Township Of Brandon,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 30 days after the July or December board of review 

decision. See MCL 205.762a(3). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-003691

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 28, 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

Edward C Darbyshire, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003691

Township Of Brandon,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 30 days after the July or December board of review 

decision. See MCL 205.762a(3). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-003691

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

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

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

record on appeal. There is no certification fee.

Page 5

STATE

Page 6

M

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 

SEP 0 2 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 Small 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 

ML 

Last Name/Company Name 

Edward 

Cc 

Darbyshire 

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

1125 Connell Road 

City or Town 

State 

ZIP Code 

Ortonville 

Mi 

48462 

Telephone Number 

Fax Number 

248-891-1975 

NA 

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

Edward@Darbyshire.net 

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

{} 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property information 

Parcel Identification Number: 

D-03-13-400-046 

How many 

If 

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

parcels are you 

Yes* 

No** 

appealing? 

*f 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 multiple, list first property's address] 

1135 Baldwin Road, Ortonville, Michigan,48462 

Taxing Authority (City or Township) 

County 

Ortonville 

Oakland 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ene) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

|] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

This vacant 7.5 acres was purchased on March 17,2023 for $20,000 to expand my Maple Syrup and Honey production. This tand 

failed the percolation test. The seller provided a Wetland Determination & Delineation Report. This was an arm's length transaction, 

both sides acted in thelr own self-interest and are not subjected to pressure from the other party. Brandon Township had this property 

assessed at $75,840 and classified as residential. The Oakland County Drain and Road Commision have not cleared the Perry Drain 

causing 6 acres of the property to flood making it difficult to harvest the Maple Syrup sap. 

| planted 55 2-year-old Sugar Mapletree's or 

this property in 2025, 

It is accessible by a 20 wide x 660-foot unimproved easement. The 1981 Michigan Right to Farm Act (RTFA) 

law protects farmers so they can engage in normal farming activities. The law defining “agricultural use” under MCL 324.36101 now 

includes the harvesting of sap for maple syrup production, There are no specific parcel size requirements in the definition of "qualified 

agricultural property", even very 

small parcels can be entitied to qualified agricultural property exemption. There are no minimum 

income requirements in the definition of “qualified agricultural property". Even relatively unproductive or unprofitable parcels can be 

entitled to the qualified agricultural property exemption. Currently have this property listed due to property taxes not being lowered to 

purchased price, Alf offers fall thru when they see the standing water. This is not residential property and should not be assessed at 

$25,170 or a taxable value of $23,520. The board of review stated that they have never read 

the State Tax Commission Qualified 

Agricultural Property Exemption Guidelines. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2023,2024 and 2025 

indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Beard of Review December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at teast 50% at the time of 

the filing of this petition. 

Signature required 

Fl 

Petitioner or A, 

eylAuthory; PA 

aa 

po 

— 

ws 

pa 

Ist 

=. 

oe 

pr 

<3 

Z 

Zz

Page 4

Michigan Department of Treasury 

2599 {Rev. 05-11) 

© 

i 

Issued under P.A, 237 of 1994, as amended. Filing 

is required if you wish to receive an exemption. 

Claim for Farmland (Qualified Agricultural) Exemption 

WED 

ie 

Bi 

from Some School Operating Taxes 

Do you need to file this claim? 

If you answer "YES" to sither of these questions, you do NOT need to file this form. 

OCT 

10 2028 

* Is the property vacant and classified by the assessor as agricultural? 

(Note: Vacant property classified as agricultural is automatically exempt 

from some school taxes and the changes will be made on your next tax bill.) 

* 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. 

THT OF 

iE 

BRIG, 

Section 1. File a separate claim for each qualified

Page 5

Ass

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

Edward C Darbyshire,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003691

Township Of Brandon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 28, 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

Edward C Darbyshire,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003691

Township Of Brandon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 28, 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

Edward C Darbyshire,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003691

Township Of Brandon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 28, 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 

SEP 0 2 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 Small 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 

ML 

Last Name/Company Name 

Edward 

Cc 

Darbyshire 

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

1125 Connell Road 

City or Town 

State 

ZIP Code 

Ortonville 

Mi 

48462 

Telephone Number 

Fax Number 

248-891-1975 

NA 

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

Edward@Darbyshire.net 

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

{} 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property information 

Parcel Identification Number: 

D-03-13-400-046 

How many 

If 

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

parcels are you 

Yes* 

No** 

appealing? 

*f 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 multiple, list first property's address] 

1135 Baldwin Road, Ortonville, Michigan,48462 

Taxing Authority (City or Township) 

County 

Ortonville 

Oakland 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ene) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

|] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

This vacant 7.5 acres was purchased on March 17,2023 for $20,000 to expand my Maple Syrup and Honey production. This tand 

failed the percolation test. The seller provided a Wetland Determination & Delineation Report. This was an arm's length transaction, 

both sides acted in thelr own self-interest and are not subjected to pressure from the other party. Brandon Township had this property 

assessed at $75,840 and classified as residential. The Oakland County Drain and Road Commision have not cleared the Perry Drain 

causing 6 acres of the property to flood making it difficult to harvest the Maple Syrup sap. 

| planted 55 2-year-old Sugar Mapletree's or 

this property in 2025, 

It is accessible by a 20 wide x 660-foot unimproved easement. The 1981 Michigan Right to Farm Act (RTFA) 

law protects farmers so they can engage in normal farming activities. The law defining “agricultural use” under MCL 324.36101 now 

includes the harvesting of sap for maple syrup production, There are no specific parcel size requirements in the definition of "qualified 

agricultural property", even very 

small parcels can be entitied to qualified agricultural property exemption. There are no minimum 

income requirements in the definition of “qualified agricultural property". Even relatively unproductive or unprofitable parcels can be 

entitled to the qualified agricultural property exemption. Currently have this property listed due to property taxes not being lowered to 

purchased price, Alf offers fall thru when they see the standing water. This is not residential property and should not be assessed at 

$25,170 or a taxable value of $23,520. The board of review stated that they have never read 

the State Tax Commission Qualified 

Agricultural Property Exemption Guidelines. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2023,2024 and 2025 

indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Beard of Review December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at teast 50% at the time of 

the filing of this petition. 

Signature required 

Fl 

Petitioner or A, 

eylAuthory; PA 

aa 

po 

— 

ws 

pa 

Ist 

=. 

oe 

pr 

<3 

Z 

Zz

Page 4

Michigan Department of Treasury 

2599 {Rev. 05-11) 

© 

i 

Issued under P.A, 237 of 1994, as amended. Filing 

is required if you wish to receive an exemption. 

Claim for Farmland (Qualified Agricultural) Exemption 

WED 

ie 

Bi 

from Some School Operating Taxes 

Do you need to file this claim? 

If you answer "YES" to sither of these questions, you do NOT need to file this form. 

OCT 

10 2028 

* Is the property vacant and classified by the assessor as agricultural? 

(Note: Vacant property classified as agricultural is automatically exempt 

from some school taxes and the changes will be made on your next tax bill.) 

* 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. 

THT OF 

iE 

BRIG, 

Section 1. File a separate claim for each qualified

Page 5

Ass

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.