J & S Farms LLC, Petitioner V Township Of Holland, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

______________________ 

 

J & S FARMS LLC, 

 

Petitioner, 

 

v 

TOWNSHIP OF HOLLAND, 

 

Respondent. 

MOAHR Docket No. 25-003108 

 

Parcel No. 70-16-04-200-004 

______________________________________________________________________________ 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Petitioner 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

 

Bradley J. Fisher (P64608) 

SCHOLTEN FANT 

Attorney for Respondent 

100 N. Third Street 

Grand Haven, MI 49417 

(616) 842-3030 

bfisher@scholtenfant.com 

______________________________________________________________________________________ 

 

PROOF OF SERVICE 

On October 20, 2026, I served a copy of Petitioner’s Rebuttal Exhibits along with a copy 

of this Proof of Service, upon the parties of record via electronic mail (e-mail) to the e-mail address 

listed above for Respondent’s counsel. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

 

Date: October 20, 2026 

 

 

/s/ Jaclyn R. Folkema 

 

 

 

 

 

 

 

 

 

Jaclyn R. Folkema – Legal Assistant 

 

27415:00006:203167208-1

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

REBUTTAL 

P-11

Page 2

Transfer of Ownership Guidelines 

PREPARED BY THE MICHIGAN STATE TAX COMMISSION 

Revised February 25, 2025

MTT Docket No. 25-003108 

October 21, 2026 

Rebuttal P11-001

Page 3

2 

 

TABLE OF CONTENTS 

 

Background Information 

 

 3 

 

Transfer of Ownership Definitions 

 

 4 

Deeds and Land Contracts 

 4 

Trusts 

5 

Distributions Under Wills or By Courts 

8 

Leases 

9 

Ownership Changes of Legal Entities 

(Corporations, Partnerships, Limited Liability Companies, etc.) 

10 

Tenancies in Common 

11 

Cooperative Housing Corporations 

12 

 

Transfer of Ownership Exemptions 

 13 

Spouses 

13 

Children and Other Relatives 

14 

Tenancies by the Entireties 

17 

Life Leases/Life Estates 

18 

Foreclosures and Forfeitures 

21 

Redemptions of Tax-Reverted Properties 

23 

Trusts 

23 

Court Orders 

25 

Joint Tenancies 

25 

Security Interests 

31 

Affiliated Groups 

32 

Normal Public Trades 

32 

Commonly Controlled Entities 

33 

Tax-Free Reorganizations 

34 

Qualified Agricultural Properties 

35 

Conservation Easements 

38 

Boy Scout, Girl Scout, Camp Fire Girls 

4-H Clubs or Foundations, YMCA and YWCA 

39 

Property Transfer Affidavits 

39 

Partial Uncapping Situations 

42 

Delayed Uncapping’s 

43 

MTT Docket No. 25-003108 

October 21, 2026 

Rebuttal P11-002

Page 4

3 

 

Background Information 

 

Why is a transfer of ownership significant with regard to property taxes? 

 

In accordance with the Michigan Constitution as amended by Michigan statutes, a 

transfer of ownership causes the taxable value of the transferred property to be 

uncapped in the calendar year following the year of the transfer of ownership. 

 

What is meant by “taxable value”? 

 

Taxable value is the value used to calculate the property taxes for a property. In 

general, the taxable value multiplied by the appropriate millage rate yields the property 

taxes for a property. 

 

What is meant by “taxable value uncapping”? 

 

Except for additions and losses to a property, annual increases in the property’s taxable 

value are limited to 1.05 or the inflation rate, whichever is less. In the year following a 

statutory transfer of ownership, that limitation is eliminated and the property’s taxable 

value is set at 50% of the property’s true cash value (i.e., the state equalized value). 

This is what is meant by “taxable value uncapping”. See Michigan Compiled Laws (MCL) 

211.27a(3). 

 

Note: A property’s true cash value is usually not the same as its sale price for a 

variety of reasons. An assessor must determine the true cash value of a property 

which has sold in the same manner that the assessor determines the true cash values of 

properties which have not sold. Therefore, an assessor may not automatically set an 

assessed value or a taxable value at half of a property’s selling price. See State 

Tax Commission Bulletin No. 19 of 1997 and State Tax Commission Memorandum 

dated October 25, 2005 that describes the illegal and unconstitutional practice of 

“following sales.” 

 

Can an assessor disregard a statutory transfer of ownership (i.e., can an assessor 

decide not to uncap a property’s taxable value in the year following a transfer of 

ownership)?

Page 5

4

Page 6

5

Page 7

6

Page 8

7

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

REBUTTAL 

P-10

Page 2

STATE TAX COMMISSION 

 

QUALIFIED AGRICULTURAL PROPERTY 

 

EXEMPTION GUIDELINES 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issued by the State Tax Commission August 2018

MTT Docket No. 25-003108 

October 21, 2026 

Rebuttal P10-001

Page 3

Table of Contents 

 

What is the Qualified Agricultural Exemption? ............................................ 2 

How does Property Qualify for the Exemption? .......................................... 2 

Definition of Agricultural Use: .................................................................. 3 

Ownership ............................................................................................... 5 

Related Buildings .................................................................................... 6 

Partial Exemptions .................................................................................. 7 

Other Eligibility Considerations: ............................................................... 9 

Denials and Appeals ................................................................................. 10 

Classification Appeals ........................................................................... 12 

Withdrawals and Rescissions ................................................................... 13 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MTT Docket No. 25-003108 

October 21, 2026 

Rebuttal P10-002

Page 4

2 

 

 

What is the Qualified Agricultural Exemption? 

 

MCL 211.7ee provides for an exemption from certain local school operating taxes, typically 

up to 18 mills, for parcels that meet the qualified agricultural property definition. 

 

(1) Qualified agricultural property is exempt from the tax levied by a local school 

district for school operating purposes to the extent provided under section 1211 of the 

revised school code, 1976 PA 451, MCL 380.1211, according to the provisions of this 

section. 

 

Qualified Agricultural Property is further defined in MCL 211.7dd as: 

 

(d) "Qualified agricultural property" means unoccupied property and related buildings 

classified as agricultural, or other unoccupied property and related buildings located on 

that property devoted primarily to agricultural use as defined in section 36101 of the 

natural resources and environmental protection act, 1994 PA 451, MCL 324.36101. 

 

A parcel is qualified agricultural property through one of two ways: 

 

1. Classification of the parcel as agricultural on the current assessment roll or 

 

2. Devotion of more than 50% of the acreage of the parcel to agricultural use (described 

below) as defined by MCL 324.36101. 

 

In addition to the up to 18 mill exemption, a transfer of qualified agricultural property is not 

considered a transfer of ownership if both of the following are true: 

 

1. The property remains qualified agricultural property after the transfer AND 

 

2. The new owner files Form 3676 with the assessor and the register of deeds. This form, 

available in the appendix, is an affidavit attesting that qualified agricultural property 

shall remain qualified agricultural property. 

 

How does Property Qualify for the Exemption? 

 

In order to qualify for the exemption, owners

Page 5

3

Page 6

4

Page 7

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003108

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Rebuttal P10 - 2005_Qualified_Agricultural_Prop (1)

Document Type: Evidence

Attachment File Name: Rebuttal P11 - TransferOwnershipGuidelines (1)

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - Petitioner's Rebuttal Exhibits

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

J & S FARMS, LLC, 

Docket No. 25-003108 

Petitioner, 

Parcel No. 70-16-04-200-004 

v. 

TOWNSHIP OF HOLLAND, 

Respondent. 

Thomas K. Dillon 

Bradley J. Fisher (P64608) 

FOSTER, SWIFT, COLLINS 

SCHOLTEN FANT 

& SMITH, PC 

Attorneys for Respondent 

Attorneys for Petitioner 

100 N. Third St. 

1700 E. Beltline Ave. NE, Ste. 200 

Grand Haven, MI 49417-0454 

Grand Rapids, MI 49525 

(616) 842-3030 

(616) 726-2258 

bfisher@scholtenfant.com 

tdillon@fosterswift.com 

PROOF OF SERVICE 

The undersigned certifies that a copy of Respondent’s Brief and Explanation of Evidence 

was e-filed with the Michigan Tax Tribunal and served upon all parties and/or attorneys of record 

to this action to their addresses as disclosed by the pleadings, on September 30, 2026, via email. 

Dated: September 30, 2026 

Ae 

Yo fe co. 

Jenifer BleVerney 

Pe 

Legal Assistant to Bradley J. Fishe

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003108

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

J & SFARMS, LLC, 

Docket No. 25-003108 

Petitioner, 

Parcel No. 70-16-04-200-004 

v. 

TOWNSHIP OF HOLLAND, 

Respondent. 

Thomas K. Dillon 

Bradley J. Fisher (P64608) 

FOSTER, SWIFT, COLLINS 

SCHOLTEN FANT 

& SMITH, PC 

Attorneys for Respondent 

Attorneys for Petitioner 

100 N. Third St. 

1700 E. Beltline Ave. NE, Ste. 200 

Grand Haven, MI 49417-0454 

Grand Rapids, MI 49525 

(616) 842-3030 

(616) 726-2258 

bfisher@scholtenfant.com 

tdillon@fosterswift.com 

RESPONDENT’S BRIEF AND EXPLANATION OF EVIDENCE 

NOW COMES the Respondent, TOWNSHIP OF HOLLAND, by and through 

its 

attorneys, SCHOLTEN FANT, and for its Brief and Explanation of Evidence, states as follows: 

INTRODUCTION 

The Assessor uncapped the taxable value of 12120 New Holland Street, Holland, MI, 

Parcel No. 70-16-04-200-004 (the “Property”), following an August 28, 2024 transfer. 

The 

Assessor uncapped the taxable value because the Property was classified residential, received a 

Principal Residence Exemption, and was not being actively farmed by the owner. While a portion 

of the Property was being leased to a third party for farming, it was not being actively farmed by 

the previous owner and therefore did not satisfy the statutory definition of “qualified agricultural

Page 2

property” under MCL 211.27a(7)(0). The Respondent requests that the Tribunal deny Petitioners 

requested relief and otherwise affirm the uncapping. 

STATEMENT OF FACTS 

Prior to the August 28, 2024 transfer, the Property was classified Residential (Class 401) 

and received a Principal Residence Exemption (“PRE”). See Property valuation report and record 

card, attached as Exhibits 

1 and 2. Significantly, the Property had not been classified as 

agricultural property, had not previously received a Qualified Agricultural Exemption (“QAE”), 

and was not receiving a QAE at the time of transfer. While the residence on the Property was 

owner-occupied by Mary Jane Nienhuis, the portion of the Property being farmed was being leased 

to a third party (Email from previous owner’s son Kevin Nienhuis, attached as Exhibit 3), i.e., the 

resident receiving the PRE was not farming the Property. 

Post-transfer, on September 12, 2024, the Petitioner filed Form 3676 and recorded it at the 

Ottawa County Register of Deeds (Exhibit 4), falsely asserting the Property had been Qualified 

Agricultural Property and would remain so. The August 28, 2024 deed transferring the Property 

to Petitioner is attached as Exhibit 5. 

For the 2025 tax year, the Township Assessor determined the August 2024 conveyance 

constituted a transfer of ownership under the General Property Tax Act and accordingly uncapped 

the Property’s taxable value. The 2025 Notice of Assessment, attached as Exhibit 6, reflects an 

increase in taxable value from $128,522 to $242,900 and further reflects that the Property remained 

classified as Residential (Class 401) but post-uncapping received 

a Qualified Agricultural 

Exemption. 

The Petitioner challenged the uncapping before the March

Page 3

Ther

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003108

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Reply Brief

Attachment File Name: Respondent's Brief and Explanation of Evidence with Exhibits 1-7

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

______________________ 

 

J & S FARMS LLC, 

 

Petitioner, 

 

v 

TOWNSHIP OF HOLLAND, 

 

Respondent. 

MOAHR Docket No. 25-003108 

 

Parcel No. 70-16-04-200-004 

______________________________________________________________________________ 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Petitioner 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

 

Bradley J. Fisher (P64608) 

SCHOLTEN FANT 

Attorney for Respondent 

100 N. Third Street 

Grand Haven, MI 49417 

(616) 842-3030 

bfisher@scholtenfant.com 

______________________________________________________________________________________ 

 

PROOF OF SERVICE 

On September 30, 2026, I served a copy of Petitioner’s Exhibit List, Exhibits, and Brief 

and Explanation of Evidence, along with a copy of this Proof of Service, upon the parties of 

record via electronic mail (e-mail) to the e-mail address listed above for Respondent’s counsel. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

 

Date: September 30, 2026 

 

/s/ Jaclyn R. Folkema 

 

 

 

 

 

 

 

 

 

Jaclyn R. Folkema – Legal Assistant 

 

27415:00006:203109596-1

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

______________________ 

 

J & S FARMS LLC, 

 

Petitioner, 

 

v 

TOWNSHIP OF HOLLAND, 

 

Respondent. 

MOAHR Docket No. 25-003108 

 

Parcel No. 70-16-04-200-004 

______________________________________________________________________________ 

Thomas K. Dillon (P81136) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Petitioner 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

 

Bradley J. Fisher (P64608) 

SCHOLTEN FANT 

Attorney for Respondent 

100 N. Third Street 

Grand Haven, MI 49417 

(616) 842-3030 

bfisher@scholtenfant.com 

______________________________________________________________________________________ 

 

PETITIONER’S BRIEF AND EXPLANATION OF EVIDENCE 

 

Petitioner, J & S Farms LLC, by and through its attorneys, Foster Swift Collins & Smith, 

P.C., submits this brief and explanation of evidence in support of the Petition. 

Introduction 

 

The property at issue is an approximately 5.6 acre farm in Holland Charter Township, 

property parcel number 70-16-04-200-004 (the “Property” or “Subject Property”). The Property 

contains a farmhouse and is largely used for the production of crops such as soybeans and hay. A 

GIS photograph of the Property is included as Exhibit P-1. Prior to August of 2024, Mary J. 

Nienhuis, in her capacity as trustee of the Larry Allen Nienhuis Living Trust and Mary Jane

Page 2

2 

 

Nienhus Living Trust (“Ms. Nienhuis”), owned the Property. Throughout her ownership, and even 

though the property was receiving the Principal Residence Exemption (“PRE”), more than 50% of 

the Property’s acreage was devoted to agricultural purposes. In August of 2024, Petitioner 

purchased the Property, filed an affidavit attesting that the Property will remain qualified 

agricultural property,1 and has continued to farm the Property. Nevertheless, Respondent uncapped 

the Property’s taxable value for the 2025 tax year. Exhibit P-2, March Board of Review Decision. 

Notably, there does not appear to be any dispute regarding whether the Property is “qualified 

agricultural property” as Respondent has granted the Qualified Agricultural Exemption (“QAE”) 

for 2025. Exhibit P-3, Notice of Assessment. 

The facts in this case are not in dispute. Instead, this appeal involves a singular legal issue: 

does the taxable value of property that is “qualified agricultural property” at the time of transfer 

uncap where the transferee complies with the requirements of MCL 211.27a(7)(o)? Petitioner 

contends that the uncapping violates MCL 211.27a(7)(o). 

 

The Property has been, for all years relevant to this appeal, classified as residential. The 

Property has been continuously devoted to agricultural purposes since at least 2000. Despite its 

classification as residential, more than 50% of the Property’s acreage is devoted to farming and 

therefore, the parcel is “qualified agricultural property” under MCL 211.7dd(d). Because the 

Property was (prior to Petitioner’s purchase), and continues to be,

Page 3

3

Page 4

4

Page 5

5

Page 6

6

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

MICHIGAN TAX TRIBUNAL 

EXHIBIT LIST 

(Check one of the following boxes) 

PETITIONER’S 

RESPONDENT’S 

DOCKET #(s): 

DATE HEARING COMMENCED: 

EXHIBIT 

#(S) 

DESCRIPTION 

OBJECTION

NO

OBJECTION

TYPE OF

OBJECTION

SUSTAINED

OVERRULED

ADMITTED

NOT

ADMITTED 

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 



25-003108

October 21, 2026

 

P-1

GIS Photograph of Subject Property

P-2

2025 March Board of Review Decision

P-3

2025 Notice of Assessment

P-4

Affidavit of Mary J. Nienhuis

P-5

Qualified Agricultural Property Affidavit

P-6

Phelps v Courtland Twp, MTT Docket No. 16-002057

P-7

Hoffman v Highland Twp, COA No. 348939

P-8

STC Transfer of Ownership Guidelines, excerpt

P-9

Senate Fiscal Agency Analysis SB 709 and 1246

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003108

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Exhibit List

Attachment File Name: J&S Exhibit List

Document Type: Evidence

Attachment File Name: Petitioner's Brief and Explanation of Evidence 25-003108

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - Petitioner's Evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

J & S Farms LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003108

Township Of Holland, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 21, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003108

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the

Page 3

MTT

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

J & S Farms LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003108

Township Of Holland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-003108

Page 2 of 8

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any

Page 3

STAT

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO. 25-003108-SC 

Section 1: Respondent’s Contact Information 

Unit of Government 

Holland Charter Township 

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

First Name 

M.I. 

Last Name 

Bradley 

J 

Fisher 

mens cholten Fant 

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

100 N. Third Street 

City or Town 

State 

ZIP Code 

Grand Haven 

MI 

149417 

Telepnene Mme 

31 6 842 3030 

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

Bfisher@scholtenfant.com 

Section 3: Subject Property Information 

Parcel Identification Number: 

70 16 04 200 004 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

Separate sheet If necessary. 

a Yes 

[mm] No 

Not Applicable 

Classification 

of Property: 

Realld 

Personal 

[J (check one) 

Agricultural] 

Commercial 0 

Industrial (J 

Residential 

 Timber-Cutover (J 

Developmental J 

Utility 

(J (check one) 

Does the subject property have a Principal Residence Exemption of 50% or more? 

O ves 

[4 no

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Property does not satisfy the statutory requirements of 211.7dd, including without 

limitation that it: 

1) was not previously Qualified Agricultural Property 

2) was previously occupied (i.e., it received a principal residence exemption) 

3) is presently owner-occupied. 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

2025 

Check what action prompted this appeal: 

0 Notice of Denial of Principal Residence Exemption 

Denial by Board of Review 

O Denial by Dept. of Treasury 

O Other 

1f you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

March 

[| July 

Og December 

List the date TEEN Exemption or Qualified Agricultural Exemption was denied: 

AN 

Signati 

*Required 

/ 

ERNE Representative’s Signature: 

Ist

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-003108

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Holland (OTTAWA)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bradley

M.I.

J.

Last Name

Fisher

Firm Name (if any)

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

100 N. Third Street

P. O. Box 454

City or Town

Grand Haven

State

Michigan

ZIP Code

49417

Telephone Number

616-842-3030

Fax Number

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

bfisher@scholtenfant.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Bradley J. Fisher

/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.

Page 1

RECEIVED 

JUN 13 2025 

~~ FOSTERSWIFT 

FOSTER SWIFT COLLINS & SMITH PC || ATTORNEYS 

© 

Lansing 

| Southfield | Grand Rapids 

| Detroit 

| Holland 

MICHIGAN TAN-TRIBL NAL 

RAs 

a=ivih jam 

Lansing 

Southfield 

Grand Rapids 

313 S. Washington Square 

28411 Northwestern Highway — Suite 500 

1700 E. Beltline NE — Suite 200 

Lansing MI 48933 

Southfield MI 48034 

Grand Rapids MI 49525 

Detroit 

Holland 

333 W. Fort Street — Suite 1400 

151 Central Avenue ~ Suite 260 

Detroit MI 48226 

Holland M1 49423 

Walter S. Foster 

Thomas R. Meagher 

‘Thomas R. TerMaat 

Leslie A. Abdoo 

Steven J. Tjapkes 

Benjamin M. Williams 

1878-1961 

Douglas A. Mielock 

Frederick D. Dilley 

Julie L. Hamlet 

Erica EL. Huddas 

Dina D. Kashat 

Richard B. Foster 

Scott A. Chernich 

David R. Russell 

Michael C. Zahrt 

Jennifer L. Montasir 

Danielle N. Romano 

1908-1996 

Paul J. Millenbach 

Joel C. Farrar 

Mark T. Koerner 

Mikhail Murshak 

Lindsey M. Mead 

Theodore W. Swift 

Dirk H. Beckwith 

Laura J. Genovich 

Warren H. Krueger, [11 

Courtney G. Agrusa 

Destiny R. Hughes 

1928-2000 

Brian J. Renaud 

Karl W. Butterer, Jr. 

Taylor A. Gast 

Rachael Kuilema Klein 

Samantha L. Diamond 

John L. Collins 

Lynwood P. VandenBosch 

Mindi M. Johnson 

Thomas K. Dillon 

Michael R. Kluck 

McKenna S. Rivers 

1926-2001 

Lawrence Korolewicz 

Ray H. Littleton, II 

Robert A. Hamor 

Gabrielle C. Lawrence 

Melanie A. Assad 

Webb A. Smith 

James B. Doezema 

Jack L. Van Coevering 

Jacquelyn A. Dupler 

Kelly Reed Lucas 

Matthew C. Murray 

1938-2025 

Anne M. Seurynck 

Anna K. Gibson 

Dora A. Brantley 

Paula K. Manis 

Mackenzie M. Almassian 

Michael D. Homier 

Nicholas M. Oertel 

James F. Anderton, V 

Michael G. Oliva 

Patrick E. Quinn 

Charles A. Janssen 

Scott H. Hogan 

Alicia W. Birach 

Sara L. Cunningham 

Jeffrey S. Theuer 

James A. Ryan 

Charles E. Barbieri 

Benjamin J. Price 

Adam A. Fadly 

Michael A. Cassar 

Lino A. Taormina 

Charles R. Sarchet 

Scott L. Mandel 

Michael R. Blum 

Michael J. Liddane 

Alexander S. Rusck 

Jeffrey G. Schultz 

Michael D. Sanders 

Jonathan J. David 

Ryan E. Lamb 

Amanda J. Dernovshek 

Alaina M. Nelson 

Brent A. Titus 

Andrew C. Vredenburg 

Clifford 

L. Hammond 

Brandon M. H. Schumacher ~~ Anthony M. Dalimonte 

Brian G. Goodenough 

Julie 1. Fershtman 

Matthew S. Fedor 

Bryan Cermak 

Nicholas J. Stock, II 

Matt G. Hrebec 

Todd W. Hoppe 

Andrea Badaluceo 

Kevin J. Roragen 

Keith T. Brown 

Deanna Swisher 

Jennifer B. Van Regenmorter 

Stefania Gismondi 

Allison M. Collins 

Mallory E. Reader 

Writer's Direct Phone: 616.726.2244 

Fax: 616.726.6844 

Reply To: Grand Rapids 

Email: JFolkema@fosterswift.com 

June 10, 2025 

Via First Class Mail 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

48-1 

06/12/25 

Re: 

J & S Farms LLC v. Holland Charter Township 

PPN: 70-16-04-200-004 

Dear Clerk: 

Enclosed 

for 

filing 

with 

the 

Tribunal, 

please 

find 

a 

Property 

Tax 

Appeal 

Petition 

Form, 

Valuation/Exemption/Classification Appeal, along with a check in the amount of $200.00 to cover the 

filing fee. 

Thank you for your assistance with this matter. If you have any questions, please do not hesitate to contact 

us.

Page 2

I] 

|]

Page 3

G

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

J & S Farms LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003108

Township Of Holland,

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 6, 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 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

J & S Farms LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003108

Township Of Holland,

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 6, 2025

PROOF OF SERVICE

I certify that a copy of the

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN 13 2025 

~~ FOSTERSWIFT 

FOSTER SWIFT COLLINS & SMITH PC || ATTORNEYS 

© 

Lansing 

| Southfield | Grand Rapids 

| Detroit 

| Holland 

MICHIGAN TAN-TRIBL NAL 

RAs 

a=ivih jam 

Lansing 

Southfield 

Grand Rapids 

313 S. Washington Square 

28411 Northwestern Highway — Suite 500 

1700 E. Beltline NE — Suite 200 

Lansing MI 48933 

Southfield MI 48034 

Grand Rapids MI 49525 

Detroit 

Holland 

333 W. Fort Street — Suite 1400 

151 Central Avenue ~ Suite 260 

Detroit MI 48226 

Holland M1 49423 

Walter S. Foster 

Thomas R. Meagher 

‘Thomas R. TerMaat 

Leslie A. Abdoo 

Steven J. Tjapkes 

Benjamin M. Williams 

1878-1961 

Douglas A. Mielock 

Frederick D. Dilley 

Julie L. Hamlet 

Erica EL. Huddas 

Dina D. Kashat 

Richard B. Foster 

Scott A. Chernich 

David R. Russell 

Michael C. Zahrt 

Jennifer L. Montasir 

Danielle N. Romano 

1908-1996 

Paul J. Millenbach 

Joel C. Farrar 

Mark T. Koerner 

Mikhail Murshak 

Lindsey M. Mead 

Theodore W. Swift 

Dirk H. Beckwith 

Laura J. Genovich 

Warren H. Krueger, [11 

Courtney G. Agrusa 

Destiny R. Hughes 

1928-2000 

Brian J. Renaud 

Karl W. Butterer, Jr. 

Taylor A. Gast 

Rachael Kuilema Klein 

Samantha L. Diamond 

John L. Collins 

Lynwood P. VandenBosch 

Mindi M. Johnson 

Thomas K. Dillon 

Michael R. Kluck 

McKenna S. Rivers 

1926-2001 

Lawrence Korolewicz 

Ray H. Littleton, II 

Robert A. Hamor 

Gabrielle C. Lawrence 

Melanie A. Assad 

Webb A. Smith 

James B. Doezema 

Jack L. Van Coevering 

Jacquelyn A. Dupler 

Kelly Reed Lucas 

Matthew C. Murray 

1938-2025 

Anne M. Seurynck 

Anna K. Gibson 

Dora A. Brantley 

Paula K. Manis 

Mackenzie M. Almassian 

Michael D. Homier 

Nicholas M. Oertel 

James F. Anderton, V 

Michael G. Oliva 

Patrick E. Quinn 

Charles A. Janssen 

Scott H. Hogan 

Alicia W. Birach 

Sara L. Cunningham 

Jeffrey S. Theuer 

James A. Ryan 

Charles E. Barbieri 

Benjamin J. Price 

Adam A. Fadly 

Michael A. Cassar 

Lino A. Taormina 

Charles R. Sarchet 

Scott L. Mandel 

Michael R. Blum 

Michael J. Liddane 

Alexander S. Rusck 

Jeffrey G. Schultz 

Michael D. Sanders 

Jonathan J. David 

Ryan E. Lamb 

Amanda J. Dernovshek 

Alaina M. Nelson 

Brent A. Titus 

Andrew C. Vredenburg 

Clifford 

L. Hammond 

Brandon M. H. Schumacher ~~ Anthony M. Dalimonte 

Brian G. Goodenough 

Julie 1. Fershtman 

Matthew S. Fedor 

Bryan Cermak 

Nicholas J. Stock, II 

Matt G. Hrebec 

Todd W. Hoppe 

Andrea Badaluceo 

Kevin J. Roragen 

Keith T. Brown 

Deanna Swisher 

Jennifer B. Van Regenmorter 

Stefania Gismondi 

Allison M. Collins 

Mallory E. Reader 

Writer's Direct Phone: 616.726.2244 

Fax: 616.726.6844 

Reply To: Grand Rapids 

Email: JFolkema@fosterswift.com 

June 10, 2025 

Via First Class Mail 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

48-1 

06/12/25 

Re: 

J & S Farms LLC v. Holland Charter Township 

PPN: 70-16-04-200-004 

Dear Clerk: 

Enclosed 

for 

filing 

with 

the 

Tribunal, 

please 

find 

a 

Property 

Tax 

Appeal 

Petition 

Form, 

Valuation/Exemption/Classification Appeal, along with a check in the amount of $200.00 to cover the 

filing fee. 

Thank you for your assistance with this matter. If you have any questions, please do not hesitate to contact 

us.

Page 2

I] 

|]

Page 3

G

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.