Hopkins Hectares LLC, Petitioner Vs. Township Of Cohoctah, Respondent
- Petitioner
- Hopkins Hectares LLC
- Respondent
- Township Of Cohoctah
Case overview
- Docket number
- 25-002973-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Livingston
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 08/19/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 08/19/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 07/30/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 07/30/2025 | $400.00 | Download |
Documents
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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 Hopkins Hectares LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002973 Township Of Cohoctah, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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. 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
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MTT Docket No. 25-002973 Page 2 of 6 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: August 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 on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Hopkins Hectares LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002973 Township Of Cohoctah, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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. 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
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MTT Docket No. 25-002973 Page 4 of 6 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: August 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 on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
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M
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________, Petitioner, v MTT Docket No. ___ 25-002940________ ______________________, Respondent. ENTIRE TRIBUNAL MOTION TO AMEND 1. Property Parcel No: 4702-18-100-002 _____________________________________________ (If more than one parcel of property is at issue, attach a completed Multiple Parcel Motion to Amend Form addressing all other parcels at issue.) 2. If more than one parcel of property is under appeal in this amendment, were these properties under appeal in the original petition and, if applicable, subsequent motions to amend? ___Yes ___ No. a. If yes, are all of the properties that were under appeal in the original petition or, if applicable, subsequent motions to amend also under appeal in this amendment? ___Yes ___ No. If no, identify the property or properties that are no longer under appeal by parcel number (attach additional page if necessary): ___________________________________ ___________________________________________________________ ___________________________________________________________ b. If no, identify the new property or properties by parcel number and list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over each new property (attach additional page if necessary): _________________________________________________ ___________________________________________________________ ___________________________________________________________
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Entire Tribunal Motion to Amend Page 2 of 4 3. If new parcels of real property are under appeal in this amendment, are these properties contiguous to the real property parcels under appeal in the original petition and, if applicable, subsequent motions to amend? ___Yes ___No. (If no, separate appeals are require for each new non-contiguous parcel.) 4. If new parcels of personal property are under appeal in this amendment, are these parcels of personal property located on a parcel of real property under appeal in the original petition; subsequent motions to amend; or, if applicable, this Motion to Amend? ___Yes ___No. (If no, separate appeals are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. Have the classifications of the property or properties changed for the tax year or years at issue in this amendment? ___Yes ___No. If yes, what are the property or properties’ classification by parcel number for the tax year or years at issue (attach additional page if necessary): ____________________ _____________________________________________________________ _____________________________________________________________ 6. If new parcels of property are under appeal in this amendment, the new property or properties are located in _______________County and the new property or properties’ address is: _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ 7. This amendment involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values _____X___the property or properties’ taxable values only If the property or properties’ taxable value are at issue, is there a dispute as to the value of an addition or loss? _X__ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______
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Entire Tribunal Motion to Amend Page 3 of 4 8. The tax year(s) at issue are: __2025 (added), 2024 (amended numbers), 2023 (amended numbers), 2022 (amended numbers)_____________________________________ 9. If more than the current tax year is being appealed in this amendment, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): ___2025, 2024, 2023, 2022: For each listed tax year, the taxable years are a lot higher than neighboring parcels. Can provide proof of support. Also, old buildings over-taxed. For 2025 tax year, An old house was removed in March 2024, but no adjustment to taxable value or assessed value were approved by Board of Review._________________________________________________ _____________________________________________________________ _____________________________________________________________ 10. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 322100 159482 2024 307600 154687 2023 277500 147321 2022 216200 140306 11. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 167971 57722 2024 162920 55986 2023 155163 53321 2022 147775 50781 12. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 154129 101760 2024 144680 98701
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Entire Tribunal Motion to Amend Page 4 of 4 2023 122337 94000 2022 68425 89525 13. Petitioner requests the following relief in this amendment (attach additional page if necessary): _____Cash refund for difference paid in property taxes of the disputed values for each year requested_________________________________________ _____________________________________________________________ _____________________________________________________________ 14. List the separate and specific facts upon which Petitioner relies to support the relief requested in this amendment (attach additional page if necessary): ______Using comparable parcel 4701-13-200-002. Can
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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 Hopkins Hectares LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002973 Township Of Cohoctah, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: August 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 on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________, Petitioner, v MTT Docket No. ___ 25-002940________ ______________________, Respondent. ENTIRE TRIBUNAL MOTION TO AMEND 1. Property Parcel No: 4702-18-100-002 _____________________________________________ (If more than one parcel of property is at issue, attach a completed Multiple Parcel Motion to Amend Form addressing all other parcels at issue.) 2. If more than one parcel of property is under appeal in this amendment, were these properties under appeal in the original petition and, if applicable, subsequent motions to amend? ___Yes ___ No. a. If yes, are all of the properties that were under appeal in the original petition or, if applicable, subsequent motions to amend also under appeal in this amendment? ___Yes ___ No. If no, identify the property or properties that are no longer under appeal by parcel number (attach additional page if necessary): ___________________________________ ___________________________________________________________ ___________________________________________________________ b. If no, identify the new property or properties by parcel number and list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over each new property (attach additional page if necessary): _________________________________________________ ___________________________________________________________ ___________________________________________________________
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Entire Tribunal Motion to Amend Page 2 of 4 3. If new parcels of real property are under appeal in this amendment, are these properties contiguous to the real property parcels under appeal in the original petition and, if applicable, subsequent motions to amend? ___Yes ___No. (If no, separate appeals are require for each new non-contiguous parcel.) 4. If new parcels of personal property are under appeal in this amendment, are these parcels of personal property located on a parcel of real property under appeal in the original petition; subsequent motions to amend; or, if applicable, this Motion to Amend? ___Yes ___No. (If no, separate appeals are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. Have the classifications of the property or properties changed for the tax year or years at issue in this amendment? ___Yes ___No. If yes, what are the property or properties’ classification by parcel number for the tax year or years at issue (attach additional page if necessary): ____________________ _____________________________________________________________ _____________________________________________________________ 6. If new parcels of property are under appeal in this amendment, the new property or properties are located in _______________County and the new property or properties’ address is: _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ 7. This amendment involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values _____X___the property or properties’ taxable values only If the property or properties’ taxable value are at issue, is there a dispute as to the value of an addition or loss? _X__ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______
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Entire Tribunal Motion to Amend Page 3 of 4 8. The tax year(s) at issue are: __2025 (added), 2024 (amended numbers), 2023 (amended numbers), 2022 (amended numbers)_____________________________________ 9. If more than the current tax year is being appealed in this amendment, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): ___2025, 2024, 2023, 2022: For each listed tax year, the taxable years are a lot higher than neighboring parcels. Can provide proof of support. Also, old buildings over-taxed. For 2025 tax year, An old house was removed in March 2024, but no adjustment to taxable value or assessed value were approved by Board of Review._________________________________________________ _____________________________________________________________ _____________________________________________________________ 10. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 322100 159482 2024 307600 154687 2023 277500 147321 2022 216200 140306 11. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 167971 57722 2024 162920 55986 2023 155163 53321 2022 147775 50781 12. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 154129 101760 2024 144680 98701
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Entire Tribunal Motion to Amend Page 4 of 4 2023 122337 94000 2022 68425 89525 13. Petitioner requests the following relief in this amendment (attach additional page if necessary): _____Cash refund for difference paid in property taxes of the disputed values for each year requested_________________________________________ _____________________________________________________________ _____________________________________________________________ 14. List the separate and specific facts upon which Petitioner relies to support the relief requested in this amendment (attach additional page if necessary): ______Using comparable parcel 4701-13-200-002. Can
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual First Name/Company Name Robert/Hopkins Hectares LLC M.I. Last Name Hopkins Home Address (No., Street, P.O. Box or Rural Route) 1560 Maiden Lane City or Town Okemos State Michigan ZIP Code 48864 Telephone Number 5175993632 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) spiceg3399@aol.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Robert M.I. Last Name Hokins Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1560 Maiden Lane City or Town Okemos State Michigan ZIP Code 48864 Telephone Number 517-599-3632 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) spiceg3399@aol.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 9900 Owosso Rd Fowlerville Michigan 48836 Taxing Authority (City or Township) Township Of Cohoctah (LIVINGSTON) County Livingston If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) Taxable Value Only (calculation) Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 4702-18-100-002 Classification of Property: Personal Agricultural Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 322100 Current Taxable Value as established by the Board of Review: 159482 What do you believe is the fair market value (also known as True Cash Value)? 240000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 101760 Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Robert Hopkins
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