Record Finder / 26-001250-TT
Michigan

Ian M Nowak Petitioner V Township Of Oregon Respondent

Petitioner
Ian M Nowak
Respondent
Township Of Oregon

Case overview

Docket number
26-001250-TT
Status
Extended Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Lapeer
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order Extending P's DefaultNot recordedNot recorded09/28/2026Not recordedDownload
4Order of Default of PetitionerNot recordedNot recorded08/31/2026Not recordedDownload
3Petition has been verifiedPET108/31/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded08/31/2026Not recordedDownload
1A petition was received.PETNot recorded05/22/2026$25.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

26-001250 Extend Default (no response).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 

Ian M Nowak, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001250 

 

Oregon Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on August 31, 2026, because Petitioner failed to file a copy 

of the notice giving rise to the appeal, i.e., notice denying Petitioner’s request for a 

qualified agricultural exemption.1 Petitioner was required to cure the default by 

obtaining a copy of the notice from Respondent and submitting a copy to the Tribunal 

within 14 days. Petitioner has had ample time to comply, yet has failed to respond or 

submit the required filings. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the notice denying Petitioner’s request for a qualified 

agricultural exemption, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee 

required for the filing of the motion, and (4) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of 

this order.3 

 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “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. 

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 2

MTT Docket No. 26-001250 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: September 28, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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.

SC_Order_of_Default_of_Petition.2026-08-31_10-26-16.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

Ian M Nowak,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001250

Township Of Oregon,

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.1 

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: /s/ Patricia L. Halm

Entered: August 31, 2026

1 “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. 

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 2

MTT Docket No. 26-001250

Page 2 of 2

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

Ian M Nowak,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001250

Township Of Oregon,

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.2 

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: /s/ Patricia L. Halm

Entered: August 31, 2026

2 “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. 

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 4

MTT Docket No. 26-001250

Page 2 of 2

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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Page 1

Sheep Grazing Agreement 

This Grazing Agreement 1s entered into as of 05/23/25, by and between: 

Property Owners: {Caleb and Sam Pepera], residing at [325 S Hadley Rd. Ortonville, MI 48462] 

("Landowner") 

Steep Owaer: {lan M Nowak], residing at [5050 Mount Morris Rd, Columbiaville, MI 48421 

| 

("Owner® 

I. Purpose 

The purpose of this agreement is to allow the Owner to graze and temporarily house [5] sheep (Merino x 

Sultolk cross) on approximately [2.5 acres] of fenced pasture located at [325 S Hadley Rd] owned by the 

Landowners. 

2. Duration 

This agreement shall begin on [05/23/25] and continue until [09/15/25] unless terminated earlier by either 

party with at least 14 days' notice in writing. 

3. Responsibilities 

A. Landowners agree 0: 

-Provide access to the designated pasture area 

-Maintain fencing and gates to contain the sheep 

-Allow reasonable access to water and shelter 

Naotily the Owner promptly of any issues affecting the sheep's welfare 

B. Owner agrees (o: 

Retain ownership of and full responsibility for the sheep 

-Prov ide initial stock of feed. minerals. and supplements with Landowners responsible for replenishment 

-Handle all veterinary care. deworming, vaccinations, and shearing 

Visit the sheep as needed to check health and behavior 

‘Remove the animals immediately if requested by the Landowners due to concerns 

4. Payment 

A No monetary compensation will be exchanged. This is a mutually beneficial trial arrangement (to 

determine if sheep fit the Landowners homestead plans. 

B_ Landowners reserve the right to purchase any/all sheep at the end of the agreement. Owner reserves the 

right to substitute 2 lambs for the yearlings “Fern” and “Dale” at the time of the purchase. Yearlings shall 

be sold at $100 per head and lambs at $75 per head OR any amount agreed to by both parties 

5. Liability 

The Owner agrees to hold the Landowners harmless for any injury, illness, death, or loss of the sheep due 

to natural causes. accidents, predators, or unforeseen events, provided the Landowners have not acted with 

negligence. 

6. Property Access 

The Owner may access the property for routine care and checks during daylight hours or at other agreed- 

upon times. The Owner shall notify the Landowners before arriving when possible. 

7. Termination 

| 

Either party may terminate this agreement with 14 days' written notice. The Owner must remove the sheep 

within this period. Emergency removal may be requested with 24 hours’ notice if the Landowners deem it 

necessary 

. 

TERK 

—— 

8. Miscellaneous 

Any modifications to this agreement must be made in writing and signed by both parties. 

Sheep are to be given any/all basic care and treatment for disease and injury, however both parties agree 

that any serious injury/sickness requiring significant veterinary care/cost will require the culling of the 

animal unless other satisfactory arrangements are made (ie one party volunteers to pay lor (reatment, or get 

the animal slaughtered for meat vs euthanized and disposed) 

Signed: 

Landowner: 

7] 

/ 

/| 

Date: 

A 

by 

~

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scpetition_pre qae.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

 

Section 1: Petitioner’s Contact Information

Filer Type:

Individual

Local Unit of Government:

First Name

Ian

M.I.

M

Last Name/Company Name

Nowak

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

5050 Mount Morris Rd

City or Town

Columbiaville

State

Michigan

ZIP Code

48421

Telephone Number

2487624426

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

nowakian1@gmail.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

44-017-670-050-50

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

N/A

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

5050 Mount Morris Rd

Columbiaville

Michigan

48421

Taxing Authority:

Township Of Oregon (LAPEER)

County:

Lapeer

Classification of Property:

Personal

Agricultural

 

Section 4: Check which of the following you are appealing

Qualified Agricultural Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Section 5: Explain the Reason for this Appeal

Township has denied the Exemption for Qualified Agricultural Property based on the false/mistaken conclusion that the property is not used for agriculture.

I will submit a grazing agreement from last year demonstrating continued agricultural use of said property, and politely request that the tax tribunal reverse this 

erroneous decision.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-04-17

 

 

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? 

No

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Ian Michael Nowak

/s/

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SC_Notice_of_Docket_Number.2026-08-31_10-22-25.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

Ian M Nowak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001250

Township Of Oregon,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Ian M Nowak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001250

Township Of Oregon,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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.

Read document text excerpt

Page 1

Sheep Grazing Agreement 

This Grazing Agreement 1s entered into as of 05/23/25, by and between: 

Property Owners: {Caleb and Sam Pepera], residing at [325 S Hadley Rd. Ortonville, MI 48462] 

("Landowner") 

Steep Owaer: {lan M Nowak], residing at [5050 Mount Morris Rd, Columbiaville, MI 48421 

| 

("Owner® 

I. Purpose 

The purpose of this agreement is to allow the Owner to graze and temporarily house [5] sheep (Merino x 

Sultolk cross) on approximately [2.5 acres] of fenced pasture located at [325 S Hadley Rd] owned by the 

Landowners. 

2. Duration 

This agreement shall begin on [05/23/25] and continue until [09/15/25] unless terminated earlier by either 

party with at least 14 days' notice in writing. 

3. Responsibilities 

A. Landowners agree 0: 

-Provide access to the designated pasture area 

-Maintain fencing and gates to contain the sheep 

-Allow reasonable access to water and shelter 

Naotily the Owner promptly of any issues affecting the sheep's welfare 

B. Owner agrees (o: 

Retain ownership of and full responsibility for the sheep 

-Prov ide initial stock of feed. minerals. and supplements with Landowners responsible for replenishment 

-Handle all veterinary care. deworming, vaccinations, and shearing 

Visit the sheep as needed to check health and behavior 

‘Remove the animals immediately if requested by the Landowners due to concerns 

4. Payment 

A No monetary compensation will be exchanged. This is a mutually beneficial trial arrangement (to 

determine if sheep fit the Landowners homestead plans. 

B_ Landowners reserve the right to purchase any/all sheep at the end of the agreement. Owner reserves the 

right to substitute 2 lambs for the yearlings “Fern” and “Dale” at the time of the purchase. Yearlings shall 

be sold at $100 per head and lambs at $75 per head OR any amount agreed to by both parties 

5. Liability 

The Owner agrees to hold the Landowners harmless for any injury, illness, death, or loss of the sheep due 

to natural causes. accidents, predators, or unforeseen events, provided the Landowners have not acted with 

negligence. 

6. Property Access 

The Owner may access the property for routine care and checks during daylight hours or at other agreed- 

upon times. The Owner shall notify the Landowners before arriving when possible. 

7. Termination 

| 

Either party may terminate this agreement with 14 days' written notice. The Owner must remove the sheep 

within this period. Emergency removal may be requested with 24 hours’ notice if the Landowners deem it 

necessary 

. 

TERK 

—— 

8. Miscellaneous 

Any modifications to this agreement must be made in writing and signed by both parties. 

Sheep are to be given any/all basic care and treatment for disease and injury, however both parties agree 

that any serious injury/sickness requiring significant veterinary care/cost will require the culling of the 

animal unless other satisfactory arrangements are made (ie one party volunteers to pay lor (reatment, or get 

the animal slaughtered for meat vs euthanized and disposed) 

Signed: 

Landowner: 

7] 

/ 

/| 

Date: 

A 

by 

~

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.

scpetition_pre qae.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

 

Section 1: Petitioner’s Contact Information

Filer Type:

Individual

Local Unit of Government:

First Name

Ian

M.I.

M

Last Name/Company Name

Nowak

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

5050 Mount Morris Rd

City or Town

Columbiaville

State

Michigan

ZIP Code

48421

Telephone Number

2487624426

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

nowakian1@gmail.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

44-017-670-050-50

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

N/A

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

5050 Mount Morris Rd

Columbiaville

Michigan

48421

Taxing Authority:

Township Of Oregon (LAPEER)

County:

Lapeer

Classification of Property:

Personal

Agricultural

 

Section 4: Check which of the following you are appealing

Qualified Agricultural Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Section 5: Explain the Reason for this Appeal

Township has denied the Exemption for Qualified Agricultural Property based on the false/mistaken conclusion that the property is not used for agriculture.

I will submit a grazing agreement from last year demonstrating continued agricultural use of said property, and politely request that the tax tribunal reverse this 

erroneous decision.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-04-17

 

 

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? 

No

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Ian Michael Nowak

/s/

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.