Frank Wolschlager, Jeffrey Wolschlager, Petitioners V Township Of Sheridan, 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

Frank Wolschlager,Jeffrey Wolschlager, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003518

Township Of Sheridan,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Frank Wolschlager,Jeffrey Wolschlager, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003518

Township Of Sheridan,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

~ 

Dept of Treasury Received 

SEP 2 0 2024 

SEP 16 2024 

MICHIGAN TAX TRIBUNAL 

oo 

Mail Lansing Mich 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffrey & Frank Wolschlager 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 3 files mailed on 7/30/24 

Angie Guza, Assessor Sheridan Twp, Huron Cly 

| 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

Parties have amicably resolved the issue. 

3. Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

Cle 

Frm, 

September Ir: , 2024 

Petitioner/Represenfétive (sign here) 

Date 

Dallas Rooney 

[Print/type name of person signing] 

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September / 

, 2024

Page 2

SENDER: COMPLETE THIS SECTION. 

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so that we can return the card to you. 

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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 

AUG 072024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

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) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1 

Last Name/Company Name 

Jeffrey & Frank 

Wolschlager 

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

1100 W. Wadsworth 

City or Town 

State 

ZIP Code 

Bad Axe 

MI 

48413 

Telephone Number 

Fax Number 

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

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

} 

First Name 

M.I. 

Last Name 

Dallas 

Rooney 

Frame fan) 

5 

las Rooney PLLC 

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

129 N. Heisterman 

City or Town 

State 

ZIP Code 

Bad Axe 

Mi 

48413 

Telephone Number 

Fax Number 

989-269-9276 

989-803-5903 

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

dallas@rooneylaw.org

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel identification Number: 

3224-013-005-00 

How many 

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

parcelsare you | [4 ves 

[] No** 

appealing? 

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

3 

**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 muitiple, list first property's address] 

Barrie Road South 

Taxing Authority (City or Township) 

County 

Sheridan Township 

Huron 

Classification of Property: 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

0 Principal Residence Exemption 

[Wi] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Two brothers (petitioners) received land from their mother via quit claim deed. 

Unsophisticated and unrepresented farmers (petitioners) mistakenly believed they did 

not have to file new qualified agricultural affidavits as the land is actively involved in dairy 

and crop farming. Within three days of retaining counsel all PTA's and affidavits were 

filed and recorded to rectifying the situation. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal:

Page 3

Terme 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 least 50% at the time of 

the filing of this petition. 

Signature *required 

REPEC Signature: 

Isl 

L

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

MI 

Last Name 

Frank and Jeffrey 

Wolschlager 

Valuation Information: 

Parcel Number: 3224-013-007-00 

Classification of Property; 

Real 

Personal 

{check one) 

vi 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

Current Taxable Value as established by the Board of Review: 

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

Divide the fair market vaiue by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 

If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

Valuation Information: 

Parcel Number: 3224-014-001-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

Current Taxable Value as established by the Board of Review:

Page 5

July 8, 2024 

Jeffrey & Frank Wolschlager 

1100 W Wadsworth Rd 

Bad Axe, MI 48413 

RE: Property Transfer 

Dear Jeffrey and Frank Wolschiager, 

The deeds recorded 11-22-2023 and 12-13-2023 are considered a transfer of ownership. 

Ina 

letter to you dated 1/24/2024, 

it was explained that property transfer affidavits and Qualified Ag 

Affidavits form 3676 had not been received by this office. 

Subsequent email correspondence 

with Linda Main representing you did not result in any such documents being filed. 

Therefore, 

by statue, the taxable values of the properties uncap for the 2024 assessment roll. 

Because the 2024 assessment roll has already been certified this is considered to be a delayed 

uncapping due to the failure of the buyer to timely file a Property Transfer Affidavit, which is a 

correction that is not taken to either the July or December Board of Review. 

To correct the 

assessment roll for 2024, Form 3412, Affidavit Regarding *Uncapping” of Taxable Value, has 

been filed for each of the 10 parcels included in the deeds. 

This letter serves as notice to you, the grantees, that 

| have determined that a transfer of 

ownership occurred in 2023 and taxable values must be uncapped for 2024. 

Per MCL 211.27b, 

the buyer has the

Page 6

-sj

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

Frank Wolschlager,Jeffrey Wolschlager,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003518

Township Of Sheridan,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Frank Wolschlager,Jeffrey Wolschlager,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003518

Township Of Sheridan,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

AUG 072024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

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) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1 

Last Name/Company Name 

Jeffrey & Frank 

Wolschlager 

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

1100 W. Wadsworth 

City or Town 

State 

ZIP Code 

Bad Axe 

MI 

48413 

Telephone Number 

Fax Number 

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

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

} 

First Name 

M.I. 

Last Name 

Dallas 

Rooney 

Frame fan) 

5 

las Rooney PLLC 

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

129 N. Heisterman 

City or Town 

State 

ZIP Code 

Bad Axe 

Mi 

48413 

Telephone Number 

Fax Number 

989-269-9276 

989-803-5903 

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

dallas@rooneylaw.org

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel identification Number: 

3224-013-005-00 

How many 

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

parcelsare you | [4 ves 

[] No** 

appealing? 

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

3 

**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 muitiple, list first property's address] 

Barrie Road South 

Taxing Authority (City or Township) 

County 

Sheridan Township 

Huron 

Classification of Property: 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

0 Principal Residence Exemption 

[Wi] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Two brothers (petitioners) received land from their mother via quit claim deed. 

Unsophisticated and unrepresented farmers (petitioners) mistakenly believed they did 

not have to file new qualified agricultural affidavits as the land is actively involved in dairy 

and crop farming. Within three days of retaining counsel all PTA's and affidavits were 

filed and recorded to rectifying the situation. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal:

Page 3

Terme 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 least 50% at the time of 

the filing of this petition. 

Signature *required 

REPEC Signature: 

Isl 

L

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

MI 

Last Name 

Frank and Jeffrey 

Wolschlager 

Valuation Information: 

Parcel Number: 3224-013-007-00 

Classification of Property; 

Real 

Personal 

{check one) 

vi 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

Current Taxable Value as established by the Board of Review: 

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

Divide the fair market vaiue by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 

If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

Valuation Information: 

Parcel Number: 3224-014-001-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

Current Taxable Value as established by the Board of Review:

Page 5

July 8, 2024 

Jeffrey & Frank Wolschlager 

1100 W Wadsworth Rd 

Bad Axe, MI 48413 

RE: Property Transfer 

Dear Jeffrey and Frank Wolschiager, 

The deeds recorded 11-22-2023 and 12-13-2023 are considered a transfer of ownership. 

Ina 

letter to you dated 1/24/2024, 

it was explained that property transfer affidavits and Qualified Ag 

Affidavits form 3676 had not been received by this office. 

Subsequent email correspondence 

with Linda Main representing you did not result in any such documents being filed. 

Therefore, 

by statue, the taxable values of the properties uncap for the 2024 assessment roll. 

Because the 2024 assessment roll has already been certified this is considered to be a delayed 

uncapping due to the failure of the buyer to timely file a Property Transfer Affidavit, which is a 

correction that is not taken to either the July or December Board of Review. 

To correct the 

assessment roll for 2024, Form 3412, Affidavit Regarding *Uncapping” of Taxable Value, has 

been filed for each of the 10 parcels included in the deeds. 

This letter serves as notice to you, the grantees, that 

| have determined that a transfer of 

ownership occurred in 2023 and taxable values must be uncapped for 2024. 

Per MCL 211.27b, 

the buyer has the

Page 6

-sj

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.