Jeh Holdings, LLC, Petitioner V Township Of Maple River, Respondent

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

JEH Holdings, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000047

Township Of Maple River,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000047

Page 2 of 8

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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 questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: January 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

JEH Holdings, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000047

Township Of Maple River,

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

Page 4

MT

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 

LANSING 

DIRECTOR 

JEH Holdings, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000047 

Township of Maple River 

Respondent(s) 

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 

1. 

1 am requesting an informal settlement conference be scheduled and held to discuss this 

case. 

2. 

A hearing has not yet been scheduled in this case. 

3. 

Name of Requestor: Ryan R. Charles, Esq. 

Requestor's Phone Number: 

231-487-6725 

Requestor's Email (if any): rcharles@molsky.com 

4. 

The requester is the: 

[Taxpayer 

[ILocal Unit of Government 

Authorized Representative of JEH Holdings, LLC 

Requestor Signature 

JEN ir?

Page 2

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date January 30, 2026 

, 

| served a copy of this request on 

Trevor Most, Representative of Maple River Township 

(the opposing party if not represented or their 

representative) by: 

[]Personal Delivery 

[¢] First Class Mail [_] Registered or Certified Mail or 

[other Designated Delivery Service (UPS, FedEx) 

[35/2 

= 

2 

Date 

Signatyire 

= 

*A copy of this request must also be filed with the Michigan Tax Tribunal. 

Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

E-Filing: https://eFiling.apps.lara.state.mi.us

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 

 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST • P.O. BOX 30232 • LANSING, MICHIGAN 48909-8195 • 517-335-9760 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MOAHR Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

JEH Holdings, LLC

26-000047

Township of Maple River

Trevor Most

1/28/2026

Answer to Petition

Ryan Charles-Representative

2001 M-119

Petoskey, MI 49770

Rcharles@molosky.com

Trevor Most-Representative

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

Maple River Township Board of Review 

3989 S US 31 HWY 

BRUTUS, MI 49716 

 

 

 

 

 

 

 

 

 

 

 

December 11, 2025 

 

JEH Holdings, LLC 

1410 Hillview Dr 

Sarasota, FL 34239 

 

 

 

 

The Maple River Township board of review has denied your agricultural exemption request for the 

following reasons: 

 

1. The board of review does not feel that at least 50% of the parcel in question is currently (as of 

May 1, 2025) being used for the “Production” of a qualified agricultural use. 

2. The board of review does not feel that the applicant/representative showed sufficient evidence 

of the intended use. 

 

We appreciate your time and effort with this request as it was complete and organized, but with the 

current evidence provided, and being less than 50% being used to produce an agricultural product, we 

are unable to grant an agricultural exemption at this time. If you feel this decision is in error, or you do 

not agree with the decision of the board of review, please see the appeal rights below. 

 

If you disagree with the decision of the Board of Review regarding an agricultural exemption, you may 

appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 

48909 within 35 days of the decision entered by the board of review. The petition must be filed on a 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal 

forms are available at www.michigan.gov/taxtrib. 

 

 

Maple River Township 

Board of Review 

Secretary- John Eby 

 

 

 

Cc: Ryan Charles, Esq. 

 rcharles@molosky.com 

 2001 Harbor-Petoskey Rd 

 Petoskey, MI 49770

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

Michigan Department of Treasus 

4031 (Rev Go.22) 

v 

Assessment Year: _ 2025 

July/December Board of Review Affidavit 

10872025 01:08 

br 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

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

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

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

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

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

In addition, other statutes, such 

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

July/December Board of Review to take action. 

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

parcel of property which causes a change in Taxable Value 

PART A: IDENTIFICATION 

Owner Name 

JEH HOLDINGS, LLC 

Owner Street Address 

City 

State 

ZIP Code 

1410 HILLVIEW DR 

SARASOTA 

FL 

34239 

Parcel Number 

Property School District 

Property Classification 

09-14-20-400-001 

PELLSTON PUBLIC SCHOOL 

401 

Property Street Address 

City 

State 

ZIP Code 

4565 E BRUTUS RD 

ALANSON 

MI 

49706 

PART B: ADJUSTMENTS 

i 

i 

i 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

TWP OF MAPLE RIVER 

Assessed Value 

DBOR 

405,900 

405,900 

0 

Taxable Value 

12/09/2025 

312,580 

312,580 

0 

P.R.E. 

0.00 % 

0.00 % 

0.00 ¢, 

Property Class 

401 

School District 

24040 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

[Il Poverty Exemption 

[Xauaified Agricultural Exemption 

] Disabled Veterans Exemption 

[Il Qualified Forest Exemption 

[| Eo 

Di eSRpe Poperty 

] Qualified Error 

Explanation: 

MCL 211.7ee - Qualified Ag denial error/Late File 

DOESN'T QUALIFY FOR QUALIFIED AGRICULTURE-NOT BEING USED FOR AT LEAST 50% AG PRODUCTION. 

EVIDENCE OF INTENDED USE HAS NOT BEEN PROVEN BY APPLICANT/REPRESENTATIVE 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS 

We, the undersigned members of TWP OF MAPLE RIVER 

Board of Review, swear of affirm the above information is, to the best of our knowledge, true. 

oe 

Date 

Signature 

Date 

EZ 

7, 

/A-9-25 

we 

Date 

== 

Signature 

Date 

A 

~ 

2, 

1) 

~~ 

24 

“9 

G 

of 

oe 

hs 

/ 

Date 

Signature 

Date 

VB si Yr 

p= FERS 

The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. 

If the qualified error results in 

an overpayment or underpayment, the rebate, including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 

30 days of the notice. (MCL 211.53b (1)) 

Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing 

authorities. 

Retain a copy on file at the local unit.

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

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 26-000047

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Township Of Maple River (EMMET)

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

First Name

Trevor

M.I.

Last Name

Most

Firm Name (if any)

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

18875 One Mile Hwy

City or Town

Onaway

State

Michigan

ZIP Code

49765

Telephone Number

989-619-3818

Fax Number

E-mail Address

assessor@tbconsulting.us

Section 3: Subject Property Information

Parcel Identification Number(s):

09-14-20-400-001

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (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 Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

DOESN'T QUALIFY FOR QUALIFIED AGRICULTURE-NOT BEING USED FOR AT LEAST 50% AG PRODUCTION. EVIDENCE OF INTENDED USE 

HAS NOT BEEN PROVEN BY APPLICANT/REPRESENTATIVE

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2025

Check what action prompted this appeal:

Local Unit

If you checked “other” above, explain:

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

December

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

12/9/2025

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Trevor Most

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

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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 

First Name

JEH Holdings, LLC

M.I.

Last Name/Company Name

Charles

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

1410 Hillview Drive

City or Town

Sarasota

State

Michigan

ZIP Code

34239

Telephone Number

2314876725

Fax Number

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

Rcharles@molosky.com

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

First Name

Ryan

M.I.

R.

Last Name

Charles

Firm Name (if any)

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

2001 M-119

City or Town

Petoskey

State

Michigan

ZIP Code

49770

Telephone Number

231-487-6725

Fax Number

E-mail Address

Rcharles@molosky.com

Section 3: Subject Property Information

Parcel Identification Number:

24-09-14-20-400-001

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

4565 East Brutus Road

Alanson

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49706

Taxing Authority:

Township Of Maple River (EMMET)

County:

Emmet

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Qualified Agricultural Exemption

Section 5: Explain the Reason for this Appeal

Property has been Qualified Agricultural exempt since 2005 when Petitioner established its tree farm on over 50% of the Property. Since 2005, Petitioner devoted 

even more of the Property to its tree farm operations by construction 3 outbuildings devoted to storing and maintaining tree farm equipment, a large irrigation pond 

and other infrastructure devoted to tree farm operations. The Property continued to qualify as Qualified Agricultural Property in 2025 just as it has from 2005 through 

2024. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

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

12/9/2025

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.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Ryan R. Charles

/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

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

JEH Holdings, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000047

Township Of Maple River,

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: January 13, 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

JEH Holdings, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000047

Township Of Maple River,

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: January 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

Maple River Township Board of Review 

3989 S US 31 HWY 

BRUTUS, MI 49716 

December 11, 2025 

JEH Holdings, LLC 

1410 Hillview Dr 

Sarasota, FL 34239 

The Maple River Township board of review has denied your agricultural exemption request for the 

following reasons: 

1. 

The board of review does not feel that at least 50% of the parcel in question is currently (as of 

May 1, 2025) being used for the “Production” of a qualified agricultural use. 

2. 

The board of review does not feel that the applicant/representative showed sufficient evidence 

of the intended use. 

We appreciate your time and effort with this request as it was complete and organized, but with the 

current evidence provided, and being less than 50% being used to produce an agricultural product, we 

are unable to grant an agricultural exemption at this time. If you feel this decision is in error, or you do 

not agree with the decision of the board of review, please see the appeal rights below. 

If you disagree with the decision of the Board of Review regarding an agricultural exemption, you may 

appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml! 

48909 within 35 days of the decision entered by the board of review. The petition must be filed on a 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal 

forms are available at www.michigan.gov/taxtrib. 

Maple River Township 

Board of Review 

Secretary- John Eby

Page 2

Michigan 

Department 

of Ti 

1031 (Rev. 00.22) 

easy 

Assessment Year: 

__2025 

12/09/2025 

01:09 

pM 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893 Filing is mandatory. 

Petition/Docket #: 

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

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

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

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

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

In addition, other statutes, such 

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

July/December Board of Review to take action. 

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

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

JEH HOLDINGS, LLC 

[Owner Streel Address 

City 

State 

ZIP Code 

1410 HILLVIEW DR 

SARASOTA 

FL 

 |34239 

Parcel Number 

Property 

School District 

Property Classification 

09-14-20-400-001 

PELLSTON PUBLIC SCHOOL 

401 

Property Street Address 

City 

State 

ZIP Code 

4565 E BRUTUS RD 

ALANSON 

MI 

49706 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

TWP OF MAPLE RIVER 

Assessed Value 

DBOR 

405,900 

405,900 

0 

Taxable Value 

12/09/2025 

312,580 

312,580 

0 

P.R.E. 

0.00 % 

0.00 % 

0.00 9, 

Property Class 

401 

School District 

24040 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

Ol Poverty Exemption 

[Xlauaifed Agricultural Exemption 

Od Disabled Veterans Exemption 

[J qualified Forest Exemption 

J Car 

Poperty 

[J Qualified Error 

Explanation: 

MCL 211.7ee - Qualified Ag denial error/Late File 

DOESN'T QUALIFY FOR QUALIFIED AGRICULTURE-NOT BEING USED FOR AT LEAST 50% AG PRODUCTION. 

EVIDENCE OF INTENDED USE HAS NOT BEEN PROVEN BY APPLICANT/REPRESENTATIVE 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

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

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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 

First Name

JEH Holdings, LLC

M.I.

Last Name/Company Name

Charles

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

1410 Hillview Drive

City or Town

Sarasota

State

Michigan

ZIP Code

34239

Telephone Number

2314876725

Fax Number

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

Rcharles@molosky.com

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

First Name

Ryan

M.I.

R.

Last Name

Charles

Firm Name (if any)

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

2001 M-119

City or Town

Petoskey

State

Michigan

ZIP Code

49770

Telephone Number

231-487-6725

Fax Number

E-mail Address

Rcharles@molosky.com

Section 3: Subject Property Information

Parcel Identification Number:

24-09-14-20-400-001

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

4565 East Brutus Road

Alanson

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49706

Taxing Authority:

Township Of Maple River (EMMET)

County:

Emmet

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Qualified Agricultural Exemption

Section 5: Explain the Reason for this Appeal

Property has been Qualified Agricultural exempt since 2005 when Petitioner established its tree farm on over 50% of the Property. Since 2005, Petitioner devoted 

even more of the Property to its tree farm operations by construction 3 outbuildings devoted to storing and maintaining tree farm equipment, a large irrigation pond 

and other infrastructure devoted to tree farm operations. The Property continued to qualify as Qualified Agricultural Property in 2025 just as it has from 2005 through 

2024. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

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

12/9/2025

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.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Ryan R. Charles

/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.