Farm & Fleet Of Rice Lake Inc Petitioner Vs. Township Of Blackman Respondent
- Petitioner
- Farm & Fleet Of Rice Lake Inc
- Respondent
- Township Of Blackman
Case overview
- Docket number
- 26-000935-TT
- Status
- Ready Sched Prehearing Date Certain
- CaseType
- ET Property
- Division
- ET
- County
- Jackson
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Prehearing General Call | Not recorded | Not recorded | 08/03/2026 | Not recorded | Download |
| 8 | Answer was received | RESP | Not recorded | 07/17/2026 | Not recorded | Download |
| 7 | Proof of service of petition was received. | PET | Not recorded | 06/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Proof of service of petition was received. | PET | Not recorded | 06/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 06/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 06/25/2026 | Not recorded | Download |
| 3 | Amended Petition | Not recorded | Not recorded | 05/28/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Amended Petition | Not recorded | Not recorded | 05/27/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/14/2026 | $625.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Farm & Fleet of Rice Lake Inc, Petitioner, v Township Of Blackman, Respondent. MTT Docket No. 26-000935 Please be advised that 26-000935 has been placed on a two-week Prehearing General Call commencing July 01, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
Page 2
MTT Docket No. 26-000935 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by March 4, 2027. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by March 4, 2027. Witnesses, with the exception of rebuttal witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement may result in holding a party or parties in default. See TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on March 4, 2027, which means all discovery has been requested, all
Page 3
MTT
Page 4
ST
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.
Read document text excerpt
Page 1
Eric C. White eric@whiteandhotchkiss.com Kenneth R. Hotchkiss ken@whiteandhotchkiss.com WH White & Hotchkiss, PLLC Attorneys at Law Matthew D. Hotchkiss matt@whiteandhotchkiss.com Jenny R.Stone jenny@whiites 6F.COIM T JUL 21 2026 MICHIGAN TAX TRIBUNAL July 14, 2026 Michigan Tax Tribunal Ottawa State Office Building P.O. Box 30232 611 W. Ottawa Street Lansing, Michigan 48913 Re: Farm & Fleet of Rice Lake, Inc. v Blackman Charter Township MTT Docket No.: 26-000935 Dear Sir/Madam: Please find enclosed an Answer to Entire Tribunal Property Tax Petition and Proof of Service in the above captioned matter. Please file these in accord with your usual manner. In the meantime, if you have any questions or concerns, please do not hesitate to contact me. Sincerely, White & Hotchkiss, PLLC Eric C. White
Page 2
STATE OF MICHIGAN 'GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake, Inc. . MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-000935 Blackman Charter Township 5 Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1: X__Admit __ Deny. If denied, state the parcel number for the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: (If more than one parcel is at issue, attach a completed Multiple Parcel Answer Form addressing all other parcels at issue.) 2. X_ Admit Deny. If denied, the property identified on the Entire Tribunal Property Tax Petition is ___real ___ personal. 3. X__ Admit __ Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): 4, ___Admit ___ Deny. If denied, identify the parcel or parcels of personal property that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): 5. Admit ___ Deny. a. If denied, state when the personal property statements were filed, if at all: N/A b. On what date did the March Board of Review commence: 6. X__Admit __ Deny. If denied, state the classification of the property identified he Entire Tribunal Property Tax Petition for the tax year or years at issue:
Page 3
MTT Docket No. 26-000935 Page 2 of 4 7. 8. 10. 11. 12. ___Admit ___ Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional age if necessary): Admit Deny Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if necessary): X__Admit ___ Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties. X__Admit __ Deny. If denied, what is the applicable local governmental unit: X__ Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary):
Page 4
MTT Docket No. 26-000935 Page 3 of 4 14. X Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional age if necessary): 15. Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 4973800 2486950 2300480 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 4973900 2486950 2300480 18. The values in dispute for the
Page 5
MTT
Page 6
S
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000935 Township Of Blackman, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL. 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunals rules. By: Tribunal Clerk Entered: June 25, 2026 PROOF OF SERVICE | 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 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
Page 2
ry bo AMENDED Rg = — SF: 2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No.__zkt® 2 b-/00935 _Blackman Charter Township__, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 38-000-08-29-351-001-03 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2 The property identified above is _v real __ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _v Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
Page 3
MTT Docket No. Nie o=OOOFFE Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue
Page 4
MTT
Page 5
MTT
Page 6
A
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000935 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: 26-000935 AMENDED POS AND DOCKET MAILING_with Amended Petition 5.28.26 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000935 Township Of Blackman, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[tihe respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal's rules. By: Tribunal Clerk Entered: June 25, 2026 PROOF OF SERVICE | 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 MICHIGAN TAX TRIBUNAL - 811 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
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc , MICHIGAN TAX TRIBUNAL Petitioner(s) ’ MTT Docket No._206= O00 935 _Blackman Charter Township__, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 38-000-08-29-351-001-03 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _¥_real personal. 3 If more than one parcel of real property is under appeal, are the properties contiguous? _¥ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, M! 48909 + Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 3
MTT Docket Noa 2b ~0009 35 Page 2 of 4 8. 10. 11. 12. 13. 14. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach
Page 4
MTT
Page 5
MTT
Page 6
ST
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000935 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: NOTICE OF DOCKET NUMBER - 26-000935 - PROOF OF SERVICE MAILING Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. _Blackman Charter Township__, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No; 38-000-08-20-351-001-03 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _¥ real __ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _v_Yes __ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? __ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST,, LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, M! 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 2
MTT Docket No. N/A Page 2 of 4 8. 10. 11. 12. 13. 14. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Jackson County. The property or properties’ address is: 3555 O'Neill Dr, Jackson, MI, 46202 The assessment or assessments at issue were established by the (applicable local governmental unit): Blackman Charter Township Petitioner's legal residence or principal office address is: PO Box 5391 3507 E Racine St Janesville WI 53546-2320 This appeal involves issues relating to the (check all that are applicable): v the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
Page 3
MTT Docket No. n/a Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 4973900 2486950 2300480 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3400000 1700000 1700000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1573900 786950 600480 19. Petitioner requests the following relief (attach additional page if necessary): We
Page 4
MTT
Page 5
STATE
Page 6
MO
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Integrity Tax Consulting Home Address (No., Street, P.O. Box or Rural Route) 6615 Brotherhood Way City or Town Fort Wayne State Indiana ZIP Code 46825-4226 Telephone Number 2606378899 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tbeerman@integritytax.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Brian M.I. Last Name Thomas Firm Name (if any) Integrity Tax Consulting Address (No., Street, P.O. Box or Rural Route) 6615 Brotherhood Way City or Town Fort Wayne State Indiana ZIP Code 46815 Telephone Number 2602061843 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tbeerman@integritytax.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3555 O'Neill Dr. Jackson
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49202 Taxing Authority (City or Township) Township Of Blackman (JACKSON) County Jackson If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 38-000-08-29-351-001-03 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2486950 Current Taxable Value as established by the Board of Review: 2300480 What do you believe is the fair market value (also known as True Cash Value)? 3400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1700000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 38-000-08-29-301-001-05 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 335000 Current Taxable Value as established by the Board of Review:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 287632 What do you believe is the fair market value (also known as True Cash Value)? 600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 300000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of 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. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Farm & Fleet of Rice Lake Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000935 Township Of Blackman, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: June 25, 2026 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.
Read document text excerpt
Page 1
AMENDED <5 28-84 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. ~\(& _Blackman Charter Township__, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 38-000-08-29-351-001-03 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _¥ real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _v Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
Page 2
MTT Docket No. N/A Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Jackson County. The property or properties’ address is: 3555 O'Neill Dr, Jackson, MI, 49202 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Blackman Charter Township 12. Petitioner's legal residence or principal office address is: PO Box 5391 3507 E Racine St Janesville WI 53546-2320 13. This appeal involves issues relating to the (check all that are applicable): v ___ the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2026
Page 3
MTT Docket No. n/a Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or vears (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 4973900 2486950 2300480 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3400000 1700000 1700000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1573900 786950 600480 19. Petitioner requests the following relief (attach additional page if
Page 4
MTT
Page 5
AMENDE
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.
Read document text excerpt
Page 1
1 of 1 Docket #: 26-000935 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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.
Read document text excerpt
Page 1
Vo AMENDED gr” = =") = 2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc , MICHIGAN TAX TRIBUNAL Petitioner(s) \4 MTT Docket No.__—\(k& _Blackman Charter Township__, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 38-000-08-29-351-001-03 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _¥ real __ personal. 8. If more than one parcel of real property is under appeal, are the properties contiguous? _v Yes __ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___ Yes ___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
Page 2
MTT Docket No. N/A Page 2 of 4 8. 10. 11. 12. 13. 14. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’'s authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Jackson County. The property or properties’ address is: 3555 O'Neill Dr, Jackson, MI, 49202 The assessment or assessments at issue were established by the (applicable local governmental unit): Blackman Charter Township Petitioner's legal residence or principal office address is: PO Box 5391 3507 E Racine St Janesville Wi 53546-2320 This appeal involves issues relating to the (check all that are applicable): v the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
Page 3
MTT Docket No. h/a Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 4973900 2486950 2300480 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3400000 1700000 1700000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1573800 786950 600480 19. Petitioner requests the following relief (attach additional
Page 4
MTT
Page 5
A
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
Page 1
1 of 1 Docket #: 26-000935 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Farm & Fleet of Rice Lake Inc , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. _Blackman Charter Township__, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No; 38-000-08-20-351-001-03 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is _¥ real __ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _v_Yes __ No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? __ Yes __ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST,, LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, M! 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 2
MTT Docket No. N/A Page 2 of 4 8. 10. 11. 12. 13. 14. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Jackson County. The property or properties’ address is: 3555 O'Neill Dr, Jackson, MI, 46202 The assessment or assessments at issue were established by the (applicable local governmental unit): Blackman Charter Township Petitioner's legal residence or principal office address is: PO Box 5391 3507 E Racine St Janesville WI 53546-2320 This appeal involves issues relating to the (check all that are applicable): v the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 2026
Page 3
MTT Docket No. n/a Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 4973900 2486950 2300480 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3400000 1700000 1700000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1573900 786950 600480 19. Petitioner requests the following relief (attach additional page if necessary): We
Page 4
MTT
Page 5
STATE
Page 6
MO
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Integrity Tax Consulting Home Address (No., Street, P.O. Box or Rural Route) 6615 Brotherhood Way City or Town Fort Wayne State Indiana ZIP Code 46825-4226 Telephone Number 2606378899 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tbeerman@integritytax.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Brian M.I. Last Name Thomas Firm Name (if any) Integrity Tax Consulting Address (No., Street, P.O. Box or Rural Route) 6615 Brotherhood Way City or Town Fort Wayne State Indiana ZIP Code 46815 Telephone Number 2602061843 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tbeerman@integritytax.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3555 O'Neill Dr. Jackson
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49202 Taxing Authority (City or Township) Township Of Blackman (JACKSON) County Jackson If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 38-000-08-29-351-001-03 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2486950 Current Taxable Value as established by the Board of Review: 2300480 What do you believe is the fair market value (also known as True Cash Value)? 3400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1700000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 38-000-08-29-301-001-05 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 335000 Current Taxable Value as established by the Board of Review:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 287632 What do you believe is the fair market value (also known as True Cash Value)? 600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 300000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of 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. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00
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.