Record Finder / 25-002973-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded08/19/2025Not recordedDownload
4Petition has been verifiedPET208/19/2025Not recordedDownload
3Notice of Docket Number ETNot recordedNot recorded08/19/2025Not recordedDownload
2A petition was received.PETNot recorded07/30/2025Not recordedDownload
1ET Case Info SheetNot recordedNot recorded07/30/2025$400.00Download

Documents

Order_of_Dismissal.2025-08-19_11-47-41.0000.pdfRead complete document text →
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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

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

Page 2

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

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

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

Page 4

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

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

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.

Hopkins Amend ET Motion.pdfRead complete document text →
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Page 1

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): _________________________________________________ 

___________________________________________________________ 

___________________________________________________________

Page 2

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 ______

Page 3

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

Page 4

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

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.

ET_Notice_of_Docket_Number.2025-08-19_11-45-27.0000.pdfRead complete document text →
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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

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

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.

Hopkins Amend ET Motion.pdfRead complete document text →
Read document text excerpt

Page 1

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): _________________________________________________ 

___________________________________________________________ 

___________________________________________________________

Page 2

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 ______

Page 3

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

Page 4

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

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.

09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.bd90e61e-b033-496a-b66b-31a584cb235b.pdfRead complete document text →
Read document text excerpt

Page 1

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.)

Page 2

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?

Page 3

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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