Granum Farms LLC, Petitioner V Township Of Berlin, Respondent

Page 1

5) 

APR 0 9 2026 

TIGAN TAY TRIBUNAL 

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000279-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Berlin 

Mailing Address (No., Street, £.0. Box or Rurai Route): 

740 Capac Rd 

City or Town: 

State: 

ZiP Code: 

Allenton 

MI 

148002 

Telephone erg 10-395-4518 

Email Address {do not enter uniess you want MTT to send all correspondence via email): 

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

1 

First Name: 

Mi: 

Last Name: 

Steven 

M 

Coucke 

Firm Name (if any): 

x 

A 

1 

. 

“Township of Berlin Assessor's Office 

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

740 Capac Rd 

City or Town: 

State: 

ZIP Code: 

Allenton 

Ml 

148002 

Telephone Hmong 1 0-395-45 1 8 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, fist all parcels that are adjoining in separate groupings. Attacha 

separate shest if necessary. 

[Tves 

[Ino 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?

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 

Our records do not indicate that an affidavit to attest to remain qualifed agricultural (Form 3676) was filed 

when the property was transferred in 2001, when it was uncapped. 

Under PA 260, this property is eligible 

to have the capped placed back on the property, and adjust the 2025 (and moving forward) taxable 

values. Our calculations, which are attached, show the 2025 taxable value should be adjusted to 91,367. 

If this adjustment should be handled through a Form 3675 adjustment, instead of a small claims appeal, 

the assessors office will make that change following the proper procedure. 

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 

[] No 

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

[| July 

December 

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

No 

If yes, cite the Board’s authority. 

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

[No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

4 _09-033-3002-01 0 

Classification of Property: 

Real 

Personal [J (check one)

Page 3

Michigan Department of Treasury 

4031 (Rev. 09-22) 

Assessment Year: 

2025 

. 

" 

. 

12/03/2025 09:20 AM 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893, Filing is mandalory. 

Petition/Docket #: a5 - O04 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can {ake action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year, or a 

qualified forest property exemption under MCL 211.7j(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (1-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

GRANUM FARM LLC 

‘Owner Street Address 

City 

State 

ZIP Code 

6311 TUBSPRING 

ALMONT 

MI 

[48003 

Parcel Number 

Property 

Schoot District 

Property Classification 

74-09-033-3002-010 

ALMONT COMMUNITY SCHO 

102 

Property Street Address 

City 

State 

Z\P Code 

GOULD RD 

ALLENTON 

MI 

48002 

PART B: ADJUSTMENTS 

. 

5 

i 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

BERLIN 

Assessed Value 

DBOR 

194,100 

194,100 

: 

0 

Taxable Value 

12/03/2025 

122,586 

122,586 

[¢] 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

102 

School District 

44020 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

1 Poverty Exemption 

X] Qualified Agricultural Exemption 

] Disabled Veterans 

Exemption 

[ 

Jauaiified Forest Exemption 

[[]EVigible Development Poperty 

[J auatifed Error 

, 

Exemption 

Explanation: 

THE DECEMBER BOARD OF REVIEW DOES NOT HAVE THE AUTHORITY TO GO BACK TO PREVIOUS 

OWNERSHIP TO RE CAP THE UNCAP SALE. 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Granum Farms LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\Y 

MTT Docket No. 26-000279 

Township Of

Page 5

2000

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

Granum Farms LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000279

Township Of Berlin,

Respondent.

ORDER OF DISMISSAL

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

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

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

equitable power to waive or otherwise disregard statutory filing requirements and 

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

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000279

Page 2 of 7

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 15, 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

Granum Farms LLC

6311 Tubspring Rd

Almont , MI 48003

Page 4

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

Granum Farms LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000279

Township Of Berlin,

Respondent.

ORDER OF DISMISSAL

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

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

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

equitable power to waive or otherwise disregard statutory filing requirements and 

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

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 5

MTT Docket No. 26-000279

Page 5 of 7

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

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

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

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

record on

Page 6

STA

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

Granum Farms LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000279

Township Of Berlin,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 26, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 15, 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

Granum Farms LLC

6311 Tubspring Rd

Almont , MI 48003

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Granum Farms LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000279

Township Of Berlin,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 26, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 15, 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.

Page 1

ATT Docket Lh. F-00027 

Michigan Department of Treasury 

4031 (Rev. 09-22) 

eo 

.— 

RECEIVED 

MAR 2 6 2026 

— 

Wo, 

MICHIGAN TAR TIRESTRAYe —2025 

12/03/2025 

09:20 AM 

July/December Board of Review Affidavit 

Issued under authority of PA. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

paverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.¢e that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7(j{1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related fo the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

GRANUM FARM LLC 

UwneT SUeel AGATess 

City 

State 

ZiP Code 

6311 TUBSPRING 

ALMONT 

MI 

[48003 

Parcel Number 

Property 

School District 

Property Classification 

| 74-09-033-3002-010 

~~ 

_|ALMONT COMMUNITY SCHO 

302 

_ 

ee] 

Properly Street Address 

cy 

TT 

Tse 

Zpoode 

| 

GOULD RD 

ALLENTON 

MI 

48002 

PART B: ADJUSTMENTS 

tem or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

BERLIN 

Assessed Value 

DBOR 

194,100 

194,100 

0 

Taxable Value 

12/03/2025 

122,586 

122,586 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

102 

School District 

44020 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

1 Poverty Exemption 

X]ouaited Agricultural Exemption 

1] Disabled Veterai 

! Qualified Forest Exemption 

Explanation: 

[Eligible Development Poperty 

Exemption 

[J aualified Error 

THE DECEMBER BOARD OF REVIEW DOES NOT HAVE THE AUTHORITY TO GO BACK TO PREVIOUS 

OWNERSHIP TO RE CAP THE UNCAP SALE. 

ns 9

Page 2

MTT Docket Mo. AL 000 

yyperemy somsne 

2025 

winter 

Bill #: 

00565 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

OPEN MON 

& WED 9:00AM-NOON 

& 1:00-4:00PM UNTIL 

2/17/26. 

WE WILL COLLECT TAXES THRU 3/2/26 UNTIL 

This 

tax 

is 

due by: 

02/17/2026 

5:00PM. INCLUDE A SELF ADDRESSED STAMPED ENVELOPE 

Pay by mail to: 

BERLIN TOWNSHIP TREASURER 

FOR A RECEIPT 

*TO AVOID INTEREST 

- ALL PAYMENTS 

740 CAPAC RD 

MUST BE RECEIVED BY 5:00PM ON FEB 17TH. NO 

ALLENTON, 

MI 

48002 

POSTMARKS ACCEPTED. 

IF PAYING WITH CREDIT CARD 

PLEASE CALL OFFICE NUMBER 810-395-4518. 

OUR NEW 

WEBSITE 

IS NOT UP AND RUNNING YET. 

EMAIL 

IS 

TREASURER@BERLINTWPSTCLAIRMI 

. GOV 

SUMMER TAXES CHING 

INFORMA 

TAX DETAIL 

PROPERTY 

TION 

Taxable Value: 

122,586 

AGRICULTURAL-VACAK 

Property Assessed To: 

State Equalized Value: 

194,100 

Class: 102 

GRANUM FARM LLC 

P.R.E. 

3%: 

100.0000 

631] TUBSPRING 

ALMONT, 

MI 48003 

Mort Code: 

ALMONT COMMUNITY 

SC 

Taxes 

are based upon Taxable Value. 

Prop 

#: 7409-033-3002-010 

School: 44020 

1 mill equals $1.00 per $1000 of Taxable Value. 

Prop Addr: 

GOULD RD 

Amounts with no millage 

are either Special 

Assessments 

or other charges added 

to this bill. 

Legal Description: 

DESCRIPTION 

MILLAGE 

AMOUNT 

PP SpTi Somme 

05/41/2025 from 09-033=3002-000; 

74 DRUGS 

0.55980 

68.62 

74 SENIORS 

0.79830 

97.86 

74 LIBRARY 

1.20000 

147.10 

74 

PARKS 

0.49440 

60.60 

74 VETERANS 

0.10000 

12.25 

74 CNTY ROADS 

0.24950 

30.58 

74 EMS 

0.50000 

61.29 

. 

D 

Ji 

74 

LAP SPEC 

ED 

0.78350 

96.04 

3 

74 LAP INTER ED 

0.17560 

21.52 

74 

LAP VOC 

ED 

1.80300 

221.02 

PER 

Iv 

09 TWP OP 

0.68630 

84.13 

FEB 10 2056 

09 TWP ROADS 

0.46960 

57.56 

rd 

09 

FIRE 

1.66800 

204.47 

03 FIRE EQUIPMEN 

1.50000 

183.87 

J— 

tC 

44020 

SCH 

op 

18.00000 

EXEMPT 

SERUN TOWKSH: 

44020 SCH DEBT 

3.00000 

367.75 

99Chase 

IC Drain 

30.04 

99Coon Creek IC 

76.78 

99Newland IC Dra 

883.64 

OPERATING FISCAL YEARS 

The taxes 

on bill will be used for governmental 

operations 

for the following fiscal year(s): 

Total Tax 

31.98800 

2,705.12 

County: 

01/01/24 

- 

12/31/24 

Administration Fee 

0.00 

Twn/Cty: 

04/01/24 

- 

03/31/25 

School: 

- 

School 

07/01/24 

- 

06/30/25 

TOTAL AMOUNT DUE 

2,705.12 

Does NOT affect when the tax 

is due 

or its amount 

J 

Plosae datsnh 

alansy merfarabion 

Kear 

tha 

tan martdsn

Page 3

MIT Dockod Mo. 

3) 000 279 

BERLIN TOWNSHIP 

2025 

summer 

Bill #: 

00560 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

TREASURERS HOURS MONDAYS AND WEDNESDAY 9:00AM- 

) 

. 

12:00PM 

& 1:00PM-4:00P UNTIL SEPT 15TH, 

TO PAY 

This tax is due by: 

09/15/2025 

TAXES WITH DEBIT 

OR CREDIT CARD 

(WITH 

A FEE) 

Pay by mail 

to: 

BERLIN TOWNSHIP TREASURER 

ALMONT COMMUNITY 

SC 

Prop 

#: 

7409-033~3002-010 

School: 

44020 

Prop Addr: 

GOULD RD 

Legal Description: 

5 

2-373; 

TOWNSHIE 

. 

OPERATING FISCAL YEARS 

The 

taxes 

on bill will 

be used 

for governmental 

operations 

for 

the following fiscal year(s): 

County: 

01/01/25 

- 

12/31/25 

Twn/Cty: 

04/01/25 

~ 

03/31/26 

School: 

07/01/25 

- 

06/30/26 

State: 

- 

Does NOT affect when 

the 

tax 

is 

due 

or its amount 

PLEASE CALL 810-395-4518 OR COME IN. 

IF YOU NEED 

740 CAPAC RD 

A RECEIPT SEND 

A SELF ADDRESSED STAMPED ENVELOPE 

ALLENTON, 

MI 

48002 

OR ASK FOR AN EMAIL RECEIPT. EMAIL ADDRESS 

TREASURER@BERLINTWPSTCLAIRMI . GOV 

DEFERMENTS CAN BE OBTAINED AT THE OFFICE. 

A NEW WEBSITE IS COMING SOON. 

PROPERTY INFORMATION 

TAX DETAIL

Page 4

] 

”

Page 5

Gui

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

Granum Farms LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000279

Township Of Berlin,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: March 11, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-000279

Page 2 of 5

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

Granum Farms LLC

6311 Tubspring Rd

Almont , MI 48003

Page 4

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

Granum Farms LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000279

Township Of Berlin,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: March 11, 2026

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 5

MTT Docket No. 26-000279

Page 5 of 5

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

CEIVED 

FEB 0 4 2026 

State or Mictigan MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Crovum 

Foams 

, LIC. 

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

G31 Tusspario 

+20. 

City or Town 

State 

ZIP Code 

(MONT 

MT 

yg003 

Telephone Number 

SH 929- ALY 

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

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

First Name 

XK, 

M.L 

Last Name 

orALD 

£ 

Scudbman 

Firm Name (if any) 

Quer 

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

631 

Twrs IRENE: 

£0) 

- 

City or Town 

State 

ZIP Code, 

— 

Armor 

Mr 

Y3005 

Telephone Number 

Sh 929-3964 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information +use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1 Yes* 

No** 

i) 

**If No, you must file separate appeals for each parcel 

Property 

Address (No., Street) 

a 

"asi 

Lawl) 

= Gould Rd. 

- Seerron 33 

City or Town 

County 

os 

State 

ZIP 

Code 

3 

Beairo Towsym 

ST (Law 

Mz | Y%0a3

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

x Taxable Value Only (calculation) 

RX Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We 

pesehesed 

the prope 

on 

Mach 

4), 3025. 

We 

hove. 

o Frempled 

fo 

ove code [3 

Ba 260 secappirg 

) gon 

boc 4 

1999 , when the popes iy wes fransfered Som Ih Ruth Scot 

Tiwst fo 

the 

Bohpet Fame 

Tru? 

The Berlin Top. 

Assessor 

aid 

the 

0AoR 

hove 

i 

eo ps. 

may 

£4. 

60 i 

7 a 

fe 

Ve 

heliece that Le 

ose requests 

IES olowed 

Decanse of 

an os fice wiitlen 

by 

Huson 

Phe 

5,08 the Vas pom Lew Erem 

in +he Septem bey 

14,2004 

[$Swe 

o 

"Michigan 

Fain 

News", 

We have incloded 

copy 

of the gic fic fe. We sles fed with he 

[de end have celled 4hay value 

Soqued Sox evety yer 

Uxing 

+ 

hed Qrven yeans 

(pr tate, 

fo ceach 

« 4063S TV o $390, 694 

The cottent TV Lor 

9095 

(5 $199,590. 

Section 6: Jurisdictional Issues 

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

[0] No 

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

O July 

[a] December 

If No, please check the applicable reason(s): 

O Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

03-033 

- 3002-010 ($p)it Lim 744-033-3002. aon 

on 

1-11-002k) 

Classification of Property: 

Real [d 

Personal [J (check one) 

Agricultural 

4 

Commercial 0 

Industrial 

0 

Residential 0 

~~ Timber-Cutover J 

Developmental [J 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

Toxablogatis established by the Board of Review: 

by the Board of Review: 

194, 160 

fhe) y 5%6 

What do you believe Is the 

falr market value (also known as true cash value)? 

3%. 200 

What do you believe is "2 assessed value? (multiply true cash 

What do you oo the taxable value? (cannot exceed 

value by .5) 

) qv) 

) lee 

assessed value) 

90. 4 90 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

O Yes 

Mm No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee Is: 

$100,000.00 and under 

$1256.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filling Fee Is: 

$100,000.00 and under 

$250.00 

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

If the property Is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or 

Attorney/Authorized

Page 4

pa

Page 5

ArT

Page 6

01/

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

Granum Farms LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000279

Township Of Berlin,

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: March 11, 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

Granum Farms LLC

6311 Tubspring Rd

Almont , MI 48003

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Granum Farms LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000279

Township Of Berlin,

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: March 11, 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.

Page 1

CEIVED 

FEB 0 4 2026 

State or Mictigan MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Crovum 

Foams 

, LIC. 

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

G31 Tusspario 

+20. 

City or Town 

State 

ZIP Code 

(MONT 

MT 

yg003 

Telephone Number 

SH 929- ALY 

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

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

First Name 

XK, 

M.L 

Last Name 

orALD 

£ 

Scudbman 

Firm Name (if any) 

Quer 

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

631 

Twrs IRENE: 

£0) 

- 

City or Town 

State 

ZIP Code, 

— 

Armor 

Mr 

Y3005 

Telephone Number 

Sh 929-3964 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information +use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1 Yes* 

No** 

i) 

**If No, you must file separate appeals for each parcel 

Property 

Address (No., Street) 

a 

"asi 

Lawl) 

= Gould Rd. 

- Seerron 33 

City or Town 

County 

os 

State 

ZIP 

Code 

3 

Beairo Towsym 

ST (Law 

Mz | Y%0a3

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

x Taxable Value Only (calculation) 

RX Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We 

pesehesed 

the prope 

on 

Mach 

4), 3025. 

We 

hove. 

o Frempled 

fo 

ove code [3 

Ba 260 secappirg 

) gon 

boc 4 

1999 , when the popes iy wes fransfered Som Ih Ruth Scot 

Tiwst fo 

the 

Bohpet Fame 

Tru? 

The Berlin Top. 

Assessor 

aid 

the 

0AoR 

hove 

i 

eo ps. 

may 

£4. 

60 i 

7 a 

fe 

Ve 

heliece that Le 

ose requests 

IES olowed 

Decanse of 

an os fice wiitlen 

by 

Huson 

Phe 

5,08 the Vas pom Lew Erem 

in +he Septem bey 

14,2004 

[$Swe 

o 

"Michigan 

Fain 

News", 

We have incloded 

copy 

of the gic fic fe. We sles fed with he 

[de end have celled 4hay value 

Soqued Sox evety yer 

Uxing 

+ 

hed Qrven yeans 

(pr tate, 

fo ceach 

« 4063S TV o $390, 694 

The cottent TV Lor 

9095 

(5 $199,590. 

Section 6: Jurisdictional Issues 

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

[0] No 

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

O July 

[a] December 

If No, please check the applicable reason(s): 

O Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

03-033 

- 3002-010 ($p)it Lim 744-033-3002. aon 

on 

1-11-002k) 

Classification of Property: 

Real [d 

Personal [J (check one) 

Agricultural 

4 

Commercial 0 

Industrial 

0 

Residential 0 

~~ Timber-Cutover J 

Developmental [J 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

Toxablogatis established by the Board of Review: 

by the Board of Review: 

194, 160 

fhe) y 5%6 

What do you believe Is the 

falr market value (also known as true cash value)? 

3%. 200 

What do you believe is "2 assessed value? (multiply true cash 

What do you oo the taxable value? (cannot exceed 

value by .5) 

) qv) 

) lee 

assessed value) 

90. 4 90 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

O Yes 

Mm No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee Is: 

$100,000.00 and under 

$1256.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filling Fee Is: 

$100,000.00 and under 

$250.00 

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

If the property Is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or 

Attorney/Authorized

Page 4

pa

Page 5

ArT

Page 6

01/

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.