Flintfields Horse Park LLC, Petitioner V Township Of Acme, 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

Flintfields Horse Park LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003095

Township Of Acme, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 17, 2026 

HEARING TIME:

8:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003095

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or

Page 3

MTT

Page 4

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

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

Flintfields Horse Park LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003095

Township Of Acme,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on August 21, 2026 and finds that the parties have stipulated to true 

cash and/or assessed value that does not appear to be in compliance with MCL 

211.27a(1), which states that "property shall be assessed at 50% of its true cash value . 

. . ." Id. See also MCL 205.737. Therefore,

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Patricia L. Halm

Entered: September 18, 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

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

Flintfields Horse Park LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003095

Township Of Acme,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on August 21, 2026 and finds that the parties have stipulated to true 

cash and/or assessed value that does not appear to be in compliance with MCL 

211.27a(1), which states that "property shall be assessed at 50% of its true cash value . 

. . ." Id. See also MCL 205.737. Therefore,

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Patricia L. Halm

Entered: September 18, 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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF

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

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Flintfields Horse Park LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003095 

Township of Acme 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Grand Traverse 

County. 

2. 

Parcel Number: 28-01-013-026-01 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

403,000 

403,000 

2026 

454,300 

413,881 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

707,500 

353,800 

353,800 

2026 

908,600 

454,300 

363,352 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of Ownership in 2024

Page 2

MTT Docket No. 25-003095 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

for 

men or, if none, Petitioner: 

Prinfed Name: Timothy M. White, Parker Harvey PLC, Attorney for Petitioner 

Date: 

AI 

Signature of Respondent's authorized representative: 

ed SUK uw Lone 

Printed Name: Dawn Kuhns, Assessor for Acme Twp. 

Date: 

£ 

bo ~F

Page 3

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

DIRECTOR 

Flintfields Horse Park LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 25-003095 

Township of Acme 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM _OF1 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

MARLON |. BROWN, DPA 

Tax Year 

Parcel Number 

Assessed Value 

Taxable Value 

2025 

28-01-013-026-02 

178,900 

178,900 

2026 

28-01-013-026-02 

156,600 

156,600 

2025 

28-01-013-026-03 

274,200 

274,200 

2026 

28-01-013-026-03 

252,100 

252,100 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value | Taxable Value 

2025 

28-01-013-026-02 

144,100 

72,100 

72,100 

2025 

28-01-013-026-02 

313,200 

156,600 

74,046 

2025 

28-01-013-026-03 

548,400 

274,200 

274,200 

2026 

28-01-013-026-03 

504,200 

252,100 

252,100

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Flintficlds Horse Park LLC, 

MTT DOCKET NO. 

 25-003095-TT 

Petitioner, 

v 

TOWNSHIP OF ACME, 

Respondent. 

Timothy M. White (P77399) 

Dawn Kuhns 

PARKER HARVEY PLC 

Assessor, Township of Acme 

Attorneys for

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003095

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Flintfields HP - Stip for Consent Judgment (Valuation 

8_6_2026)(2029840.1)

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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.

Page 1

RE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003095 

Section 1: Respondent’s Contact Information 

First Name 

M.I. 

Last Name 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email} 

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

First Name 

M.I 

Last Name 

Dawn 

M 

Kuhns 

Firm Name (if any) 

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

6100 US 31 N 

City or Town 

State 

ZIP Code 

Williamsburg 

MI 

|49690 

Telephone M39 -409-1 827 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

assessordawn@gmail.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Od Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[ves 

[J No 

[J NotApplicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Properties are valued as 3 separate properties rather than one larger parcel. The 

purchase included three parcels under one sale. The sale was not available on the open 

market prior to transfer 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[m0] No 

If yes, check which BOR Petitioner attended: 7} March 

[| July 

Od December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 0 Yes 

O No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? Oa Yes 

[mn] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [mn] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

[7] No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? Od Yes 

[| No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[J] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? J 

Yes 

O No 

If Yes, check which BOR Petitioner attended: [| March 

[J yuly 

[J] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information suse the multiple parcel form for additional, contiguous

Page 4

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Flintfields Horse Park LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003095

Township Of Acme,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-003095

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 19, 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

Page 3

S

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Page 1

PARKER ~~ “eo 

HARVEY 

A NORTHERN MICHIGAN LAW FIRM 

MICHIGAN TAX TRIBUNAL 

543 

‘July 31, 2025 

Michigan Tax Tribunal 

611 

W Ottawa St 

Lansing, MI 48933 

RE: 

Traverse City Horse Shows 

Our File No. 2485.19 

Dear Sir or Madam: 

Enclosed please find the following petitions: 

e 

Property Tax Appeal Petition for Valuation/Exemption/Classification Appeal; and 

e 

Property Tax Appeal Petition for Principal Residence Exemption/Qualified Agricultural 

Exemption. 

These petitions were also submitted by email earlier today due to technical issues with the 

MTT’s e-filing system. 

Sincerely 

A 

Timothy M. White 

TMW:ms 

Enclosures

Page 2

ee 

ANAS 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

) 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

First Name 

MI. 

Last Name/Company Name 

Flintfields Horse Park LLC 

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

156355 Dehavilland Ct. 

City or Town 

State 

ZIP Code 

Wellington 

FL 

33414 

Telephone Number 041 -91 5-3457 

£-maif Address (do not enter unless you want MTT to send al correspondence via e-mail) 

matt@mmg.management 

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

First Name 

MIL 

Last Name 

Timothy 

M 

White 

Firm tame (t= parker Harvey PLC 

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

901 S. Garfield Ave, Ste. 200 

Fae 

| 49686 

Telephone Number 231 -929-4878 

Email Address (do not enter unfess you want MTT to send all correspondence via email} 

twhite@parkerharvey.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [4 vest 

[] No** 

appealing? 

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

*f 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} 

6767 Bates Road

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[Z True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

4 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricutturat Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject parcels are assessed at greater than 50% of their respective true cash 

values. The taxable and assessed values for 2025 represent a 42.6% premium above 

the arms’ length purchase price Petitioner paid for the parcels, cumulatively, in October 

2024. 

Petitioner also believes that the property is eligible for adjustment and reduction 

of the taxable value

Page 4

STATE OF

Page 5

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

MI. 

Last Name/Company Name 

Flintfields Horse Park LLC 

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

15355 Dehavilland Ct. 

City or Town 

State 

ZIP Code 

Wellington 

FL 

33414 

TT 041-915-3457 

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

matt@mmg.management 

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

First Name 

M.I. 

Last Name 

Timothy 

M 

White 

rrmieme (= barker Harvey PLC 

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

901 S. Garfield Ave. Ste. 200 

ona 

ir] 49686 

Telephone Number 231 -929-4878 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

twhite@parkerharvey.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [(f vest 

[] No 

appealing? 

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

**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] 

6767 Bates Road

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[M True Cash and Taxable Value 

O Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

4 Uncapping of Taxable Value 

[O 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject parcels are assessed at greater than 50% of their respective true cash 

values. The taxable and assessed values for 2025 represent a 42.6% premium above 

the arms' length purchase price Petitioner paid for the parcels, cumulatively, in October 

2024. 

Petitioner also believes that the property is eligible for adjustment and reduction 

of the taxable value (re-capping) under MCL 211.27a(8). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: [i] March 

[| July 

O December 

If No, check the applicable reason(s): 

O 

Not required to attend 

Od Assessment Change Notice was not received by Petitioner 

Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN

Page 4

STATE

Page 5

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.

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

Flintfields Horse Park LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003095

Township Of Acme,

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: August 5, 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

Flintfields Horse Park LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003095

Township Of Acme,

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: August 5, 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

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073135380574 

07/31/2025 

07/31/2025 

Robert Parker 

901 W Nakoma Dr 

Traverse City, MI 49686 

2319294878 

twhite@parkerharvey.com 

250.00 USD 

VISA 

XXX 

Not Present

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

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073135379293 

07/31/2025 

07/31/2025 

Robert Parker 

901 W Nakoma Dr. 

Traverse City, MI 49686 

2319294878 

twhite@parkerharvey.com 

250.00 USD 

VISA 

XXX 

Authorization code: 

IIE 

Method: 

Not Present

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Page 1

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073035278379 

07/30/2025 

07/30/2025 

Timothy White 

262 4 Mile Rd N 

Traverse City, MI 49696 

2316339351 

twhite@parkerharvey.com 

250.00 USD 

VISA XOX 

Not Present

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

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073035277250 

07/30/2025 

07/30/2025 

Robert Parker 

901 W Nakoma Dr. 

Traverse City, MI 49686 

2319294878 

twhite@parkerharvey.com 

250.00 USD 

VISA 

XOXO 

Not Present

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

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073035291131 

07/30/2025 

07/30/2025 

Robert Parker 

901 W Nakoma Dr. 

Traverse City, MI 49686 

2319294878 

twhite@parkerharvey.com 

250.00 USD 

VISA XR 

| 

Not Present

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

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073035282308 

07/30/2025 

07/30/2025 

Robert Parker 

901 W Nakoma Dr. 

Traverse City, MI 49686 

2319294878 

twhite@parkerharvey.com 

250.00 USD 

VISA X00 

Not Present

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

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information: 

Payment Amount: 

Card Type: 

Account #: 

Authorization Code: 

Method: 

Michigan Tax Tribunal 

- 8023112272 

Michigan Tax Tribunal 

Dimondale, MI 

00001 

Settled 

Payment completed and settled successfully. 

25073035280628 

07/30/2025 

07/30/2025 

Robert Parker 

901 W Nakoma Dr. 

Traverse City, MI 49686 

2319294878 

twhite@parkerharvey.com 

250.00 USD 

VISA 

xxxx000000 

Not Present

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

MI. 

Last Name/Company Name 

Flintfields Horse Park LLC 

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

15355 Dehavilland Ct. 

City or Town 

State 

ZIP Code 

Wellington 

FL 

33414 

TT 041-915-3457 

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

matt@mmg.management 

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

First Name 

M.I. 

Last Name 

Timothy 

M 

White 

rrmieme (= barker Harvey PLC 

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

901 S. Garfield Ave. Ste. 200 

ona 

ir] 49686 

Telephone Number 231 -929-4878 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

twhite@parkerharvey.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [(f vest 

[] No 

appealing? 

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

**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] 

6767 Bates Road

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[M True Cash and Taxable Value 

O Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

4 Uncapping of Taxable Value 

[O 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject parcels are assessed at greater than 50% of their respective true cash 

values. The taxable and assessed values for 2025 represent a 42.6% premium above 

the arms' length purchase price Petitioner paid for the parcels, cumulatively, in October 

2024. 

Petitioner also believes that the property is eligible for adjustment and reduction 

of the taxable value (re-capping) under MCL 211.27a(8). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: [i] March 

[| July 

O December 

If No, check the applicable reason(s): 

O 

Not required to attend 

Od Assessment Change Notice was not received by Petitioner 

Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN

Page 4

STATE

Page 5

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.