John S Harris, Petitioner V Township Of Lee, 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 

John S Harris, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003784 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Qualified Agricultural 

 

 

 

 

 

 

 

 

Exemption 

 

Lee Township, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Jason C. Grinnell 

 

 

 

 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

December 2, 2025 

Appearances on Behalf of Petitioner: 

John Harris and Deb Ondersma, Attorney 

Appearances on Behalf of Respondent: Heather Jahr, Assessor 

 

SUMMARY OF JUDGMENT 

 

Parcel No. 12-017-014-11 is not entitled to a Qualified Agricultural Exemption (QAE) 

under MCL 211.7ee. As a result, the property has a QAE of 0% for the 2024 and 2025 

tax years. 

 

 

PROCEDURAL HISTORY 

 

Respondent’s assessor rescinded the subject property’s QAE in the 2024 Notice of 

Assessment, Taxable Valuation, and Property Classification. Petitioner appealed the 

denial to the 2024 March Board of Review. 

 

Petitioner filed a petition with the Tribunal on July 27, 2024, and Respondent filed its 

answer on November 9, 2024. 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether the subject property is qualified to receive a QAE 

under MCL 211.7ee. 

 

MCL 211.7ee provides as follows: 

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

school district for school operating purposes to the extent provided under

Page 2

MTT Docket No. 24-003784 

Page 2 of 9 

 

section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, 

according to the provisions of this section. 

(2) Qualified agricultural property that is classified as agricultural under 

section 34c is exempt under subsection (1) and the owner is not required to 

file an affidavit claiming an exemption with the local tax collecting unit unless 

requested by the assessor to determine whether the property includes 

structures that are not exempt under this section. To claim an exemption 

under subsection (1) for qualified agricultural property that is not classified 

as agricultural under section 34c, the owner shall file an affidavit claiming 

the exemption with the local tax collecting unit by May 1. 

(3) The affidavit shall be on a form prescribed by the department of treasury. 

(4) For property classified as agricultural, and upon receipt of an affidavit 

filed under subsection (2) for property not classified as agricultural, the 

assessor shall determine if the property is qualified agricultural property and 

if so shall exempt the property from the collection of the tax as provided in 

subsection (1) until December 31 of the year in which the property is no 

longer qualified agricultural property as defined in section 7dd. An owner is 

required to file a new claim for exemption on the same property as 

requested by the assessor under subsection (2). 

*** 

(6) An owner of property that is qualified agricultural property on May 1 for 

which an exemption was not on the tax roll may file an appeal with the July 

or December board of review in the year the exemption was claimed or the 

immediately succeeding year. An owner of property that is qualified 

agricultural property on May 1 for which an exemption was denied by the 

assessor in the year the affidavit was filed, may file an appeal with the July 

board of review for summer taxes or, if there is not a summer levy of school 

operating taxes, with the December board of review. 

 

(7) If the assessor of the local tax collecting unit believes that the property 

for which an exemption has been granted is not qualified agricultural 

property, the assessor may deny or modify an existing exemption by 

notifying the owner in writing at the time required for providing a notice 

under section 24c. A taxpayer may appeal the assessor's determination to 

the board of review meeting under section 30. A decision of the board of 

review may be appealed to the residential and small claims division of the 

Michigan tax tribunal.

Page 3

MTT Docket No. 24-003784 

Page 3 of 9 

 

Qualified agricultural property is defined as: 

[U]noccupied 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. Related buildings include a residence occupied by a person 

employed in or actively involved in the agricultural use and who has not 

claimed a principal residence exemption on other property. Property used 

for commercial storage, commercial processing, commercial distribution,

Page 4

MTT

Page 5

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 

DIRECTOR 

John S. Harris 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 24-003784 

Township of Lee 

s 

Respondent(s) 

PROOF OF SERVICE 

Heather Jahr 

states that on 11/11/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respondents supporting evidence relative to the above-captioned matter upon: 

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

Deborah Odersma (Petitioner counsel) via email to: diondersma@varnumlaw.com 

Adam J. Brody (Petitioner counsel) via email to: ajbrody@varnumlaw.com 

Debra Ryerson (Petitioner counsel) via email to: dkryerson@varnumlaw.com 

HD Ql 

[Signature of pefson who is serving/mailing copy] 

Heather Jahr 

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

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

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 

 

 

JOHN S. HARRIS, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 24-003784 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 0312-017-014-11 

LEE TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

Heather Jahr 

Township Assessor 

Township of Lee 

P.O. Box 280 

Pullman, MI 49450 

leeassessor1@gmail.com 

(616) 970-7820 

_____________________________________ 

 

I, Debbie Ryerson, am a legal secretary at Varnum, and state that on November 10, 2025, 

I served Statement of Petitioner’s Case with Documentary Evidence Attached, along with a copy 

of this Proof of Service upon: 

 

Heather Jahr 

Township Assessor 

Township of Lee 

P.O. Box 280 

Pullman, MI 49450 

leeassessor1@gmail.com 

 

via email. 

 

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

belief. 

 

 

 

 

 

 

 

 

 

/s/ Debbie Ryerson ___________

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 

 

 

JOHN S. HARRIS, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 24-003784 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 0312-017-014-11 

LEE TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com 

Heather Jahr 

Township Assessor 

Township of Lee 

P.O. Box 280 

Pullman, MI 49450 

leeassessor1@gmail.com 

(616) 970-7820 

_____________________________________ 

 

STATEMENT OF PETITIONER’S CASE WITH DOCUMENTARY EVIDENCE 

ATTACHED 

 

This appeal involves Petitioner John Harris’ claim for a qualified agricultural exemption 

on property he owns in Lee Township for tax years 2024 and 2025.1 Harris has three related appeal 

pending: MTT Docket Nos. 24-003784, 24-003785, and 24-003786. Each of these parcels is 

contiguous to one of Harris’ blueberry fields (i.e. fields upon which blueberries are grown), and 

 

1 Pursuant to MCL 205.737(5), when “the tribunal has jurisdiction over a petition alleging 

that the property is exempt from taxation, the appeal for each subsequent year for which an 

assessment has been established shall be added automatically to the petition.”

Page 2

2 

 

each parcel contains one (1) or more living units licensed by the State of Michigan as a migrant 

labor camp. Until tax year 2024, these parcels were classified as agricultural real property. 

Beginning in tax year 2024, Lee Township classified the affected parcels as residential real 

property. Harris reserves the right to use the documents attached hereto, as well as any documents 

provided to the Tribunal by Respondent, at the hearing scheduled in this matter. 

FACTS 

Petitioner John Scott Harris (“Harris”) started Harris Blueberries in the late 1970’s with a 

dream to develop a sustainable, full-time blueberry operation.2 Harris worked for a blueberry 

farmer when Harris was just twelve (12) years old and started his own growing operation in 1978 

with just two (2) acres of blueberries in Van Buren County. Today, Harris Blueberry Farms, LLC 

has grown into a farm of over three hundred (300) acres. One hundred sixty-one (161) of those 

acres are in Respondent, Lee Township. As such, farming blueberries has been Harris’ full-time 

“job” for decades. 

Harris Blueberry Farms is tucked in the heart of Michigan blueberry country in Allegan 

County. Harris was recently quoted as saying, “we’re doing the best thing we can do for the future, 

and for us that’s providing handpicked fresh fruit.” Harris Blueberries harvests about 1.5 million 

pounds of blueberries annually for the fresh market; over 90% of those blueberries are handpicked. 

That translates into roughly 1.3 million pounds of fresh blueberries handpicked yearly. 

Thirty (30) years ago, there might have been a local market of labor to pick Harris’ 

blueberries, but that local labor market has disappeared. Now, Harris must look elsewhere for his 

laborers. Harris’ workers migrate to Michigan (usually from Florida) to pick his blueberry crops 

 

2 The facts described in this brief will be provided as evidence via testimony at the 

scheduled hearing.

Page 3

3 

 

from mid-June through the end of the growing season in late August. If Harris did not have a place 

for the migrant workers to stay while they are working on his farm, he would not get the workers, 

and his blueberries would die in the fields. 

Harris Blueberry Farms has 28 living units that are licensed by the State of Michigan to 

house 253 migrant farmworkers. Eighteen of those units are in Lee Township. Each of those units 

is licensed through Michigan’s Department of Agriculture and Rural Development, Migrant Labor 

Housing Program. Each occupancy license authorizes occupation only between early to mid-June 

through the end of August each year. These units are built strictly for seasonal migrant help and 

do not contain heat sufficient to sustain living therein throughout a Michigan winter. For example, 

while the units have air conditioning powered by 24,000 BTUs of energy, their heating is powered 

with only 8,000 BTUs of energy. As such, the Agricultural Labor Camp Licenses for the properties 

at issue in this group of appeals permit habitation therein only from June through August 31st of 

each year. Pictures of a sample of one of these structures are attached hereto as Exhibit 1. At the 

end of each growing season, the water is drained from the units, and they are closed until the next 

growing season. In short, the structures are essential tools that are part of Scott’s farming operation 

and nothing more. 

719 50th Street, PPN 0312-013-007-00 – MTT Docket No. 24-003785 

The parcel of property located at 719 50th Street (PPN 0312-013-007-00) (hereinafter “719 

50th Street”) is

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

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

John S Harris,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003784

Township Of Lee, 

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:

December 2, 2025 

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

236084932 

 

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।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003784

Page 2 of 12

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 Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

Page 3

MTT

Page 4

M

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

Page 1

tn gy Te 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM HEATHER JAHR 

PARCEL IDENTIFICATION 

LEE TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

0312-017-014-11 

877 56TH ST 

PULLMAN, MI 49450 

PROPERTY ADDRESS: 

745 58TH ST 

PULLMAN, MI 49450 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

HARRIS JOHN S$ 

% Exempt As "Homeowners Principal Residence": 

.00% 

00520 46TH ST 

% Exempt As "Qualified Agricultural Property": 

.00% 

BLOOMINGDALE MI 49026 

% Exempt As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt 

As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

COM AT NW COR SW 1/4 NW 1/4 TH S 242' TO POB TH E 121.19' TH N 23 DEG 57' 22" E 83.65' TH E 126.53' TH S 108' TH W 282' 

THN 30' TO POB SEC 17 TIN R15W TAX MAP: 0.46 AC (02) 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

101 

(AGRICULTURAL-IMPROVED) 

PRIOR A NT 

FRAT AMOUNT 

PRIOR YEAR TO 

YEAR 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

9,127 

7,500 

-1,627 

2. ASSESSED VALUE: 

15,400 

7,500 

-7,900 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

15,400 

7,500 

-7,900 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason(s): 

Class Change 

CLASS 

CHANGE 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

HEATHER JAHR 

(616) 970-7820 

LEEASSESSOR1@GMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

PLEASE TAKE NOTICE THAT THE BOARD OF REVIEW WILL MEET AT THE TOWNSHIP HALL, 877 56TH ST, PULLMAN, MI 

49450, TO EXAMINE AND REVIEW THE ASSESSMENT ROLL. THE BOARD WILL CONVENE ON THE FOLLOWING DATES FOR 

THE ORGANIZATIONAL MEETING AND HEARING OF APPEALS. TUESDAY, MARCH 5TH 2024, 6:30 PM - ORGANIZATIONAL 

MEETING, WEDNESDAY MARCH 13TH 2024, 2:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM - APPEALS MEETING, AND 

THURSDAY MARCH 14TH, 11:00 AM TO 2:00 PM AND 3:00 PM TO 6:00 PM - APPEALS MEETNG. ALL APPEALS MUST INCLUDE 

FORM L-4035 PETITION TO BOARD OF REVIEW. TO SUBMIT OR SCHEDULE AN APPEAL PLEASE CONTACT THE LEE 

TOWNSHIP ASSESSOR, HEATHER JAHR. 

(616) 970-7820 OR LEEASSESSOR1@GMAIL.COM

Page 2

ARCHIVED

*** Information herein deemed reliable but not guaranteed***

ALLEGAN

County:

LEE TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

0312-017-014-11

8,416C

9,200

2,800

6,400

2021

8,693C

12,300

5,900

6,400

2022

9,127C

15,400

8,300

7,100

2023

9,583C

20,000M

20,000

14,000

6,000

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Wood Frame 30.75 64 45 886

Residential Local Cost Land Improvements

Description Rate Size % Good Cash Value

 50' TYPICAL WELL 3,000.00 1 35 1,050

 Total Estimated Land Improvements True Cash Value = 1,936

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

<Site Value B> 0.31 - 0.99 AC 12000 100 12,000

 0.454 Acres 0 100 0

 0.45 Total Acres Total Est. Land Value = 12,000

Land Value Estimates for Land Table PAVED.RES - PAVED

NOH / / INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

X

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Lee, County of

Allegan, Michigan

Comments/Influences

COM AT NW COR SW 1/4 NW 1/4 TH S 242' TO

POB TH E 121.19' TH N 23 DEG 57' 22" E

83.65' TH E 126.53' TH S 108' TH W 282'

TH N 30' TO POB SEC 17 T1N R15W TAX MAP:

0.46 AC (02)

Tax Description

HARRIS JOHN S

00520 46TH ST

BLOOMINGDALE MI 49026

Owner's Name/Address

745 58TH ST

Property Address

2024 Est TCV 40,019 TCV/TFA: 43.31

MAP #: 

P.R.E. 0% 

School: BLOOMINGDALE PUBLIC SCH DIST

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-IMPROV

100.0

DEED

2172/768

21-NOT USED/OTHER

LC

01/03/2002

0

ALLEN MARK L & JEAN R

HOBBS HAZEL A

0.0

DEED

2949/91

03-ARM’S LENGTH

WD

02/06/2006

16,000

ALLEN MARK L & JEAN R

HOBBS

0.0

DEED

3267/790

03-ARM’S LENGTH

WD

10/06/2008

12,500

HARRIS JOHN S

ALLEN MARK L & JEAN R

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

11/09/2024

Page 3

ARCHIVED

Class: Low

Effec. Age: 44

Floor Area: 

Total Base New : 61,746

Page 4

ARC

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

John S Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003784

Township Of Lee,

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.

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.

Page 2

MTT Docket No. 24-003784

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 17, 2024

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 provide 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

John S Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003784

Township Of Lee,

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

Page 4

MTT

Page 5

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

03/19/2024 

12:25 

PM 

2024 BOARD OF REVIEW DECISION 

FROM 

HEATHER JAHR 

LEE TOWNSHIP ASSESSOR 

877 56TH ST 

PULLMAN, MI 49450 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL! 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

0312-017-014-11 

745 58TH ST 

HARRIS JOHN S 

00520 46TH ST 

BLOOMINGDALE MI 49026 

COM AT NW COR SW 1/4 NW 1/4 TH S 242' TO POB TH E 

121.19’ THN 23 DEG 57 22" E 83.65' TH E 126.53 TH S 108' TH 

W 282' TH N 30' TO POB SEC 17 TIN RI5W TAX MAP: 0.46 

AC (02) 

'HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

0312-017-014-11 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

PROPERLY CLASSED PER MCL 211.34C 

[2024 

ORIGINAL ASSESSED VALUE 

20,000 

| 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

20,000 

| 

(If the above amounts are the same, no revisions have occured) 

2024 

ORIGINAL TAXABLE VALUE 

9,583 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

9,583 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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. 24-003784

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Township Of Lee (ALLEGAN)

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

First Name

Heather

M.I.

Dawn

Last Name

Jahr

Firm Name (if any)

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

P O Box 280

City or Town

Pullman

State

Michigan

ZIP Code

49450

Telephone Number

616-970-7820

Fax Number

E-mail Address

leeassessor1@gmail.com

Section 3: Subject Property Information

Parcel Identification Number(s):

03-12-017-014-11

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

Subject parcel is 0.454 acres, containing 1 Residential structure. No agricultural use, as defined in MCL 324.36101, occurring on the parcel as of 5/1/2024.

MCL 211.7dd(d) defines qualified agricultural property as:

"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. Related buildings include a residence occupied by a person employed in or actively involved in the agricultural use and who has not claimed a 

principal residence exemption on other property.

Related buildings are structures on a parcel that are, in some way, part of the agricultural operation or use on that parcel. Examples of related buildings can include 

barns, sheds, poultry houses, etc. Additionally, related buildings are defined in the law to include a residence occupied by a person employed in or actively involved 

in the parcel’s agricultural use and who has not claimed the homeowner’s principal residence exemption on other property.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2024

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: 

March

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

3/14/24

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Heather Jahr

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 

AUG 02 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DIRECTOR 

GOVERNOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

document, you may be placed in default. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

First Name 

John 

M.. 

S. 

Last Name/Company Name 

Harris 

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

00520 46th St. 

City or Town 

State 

ZIP Code 

Blomingdale 

MI 

149026 

Telephone Number 

Fax Number 

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

Section 2: Petitioner’s Attorney/Authorized 

M.L. 

Representative’s Contact Information 

First Name 

. 

Adam 

J. 

Last Name 

Brody 

Firm Name (if any) VARN uU M LLP 

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

616-336-6461 

P.O. Box 352 

City or Town 

State 

ZIP Code 

Grand Rapids, 

Ml 

{49501-0352 

Telephone Number 

Fax Number 

616-336-7000 

ajbrody@varnumlaw.com 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel identification Number: 

How many 

if you are appealing more than one parcel, are they contiguous or adjoining? 

parcels areyou | [7] ves* 

No** 

appealing? 

*If yes, use a multiple parcel form for Information regarding any contiguous parcels. 

0 ne 

*+f no, you must file separate appeals for each non-contiguous or nen-adjoining parcel or you will be defaulted, 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

745 58th Street, Pullman, Michigan 49450 

Taxing Authority (City or Township) 

County 

Lee Township 

Allegan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

[I] Principal Residence Exemption 

Qualifled Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

See Attached. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature *required 

A 

Petitioner 

or 

Attorney/Authorized 

Represéstative’s Signature: 

NEA 

aN 

Adam J. Brody 

=z

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

JOHN S. HARRIS, 

Petitioner, 

MTT Docket No. 

v. 

Parcel No. 0312-017-014-11 

LEE TOWNSHIP, 

Respondent. 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, NNW. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com 

ATTACHMENT TO SMALL CLAIMS PETITION 

At all relevant times, the Property has been used in connection with Petitioner's blueberry 

farming operation. Prior to 2024, the Property was classified as agricultural and was the recipient 

of a qualified agricultural property exemption. For tax year 2024, however, Respondent changed 

the classification of the Property to residential and also rescinded the qualified agricultural

Page 5

Under Michigan law, a property does not need to be classified as agricultural in order to 

receive the qualified agricultural property exemption. To the contrary, real property is entitled to 

receive the qualified agricultural property exemption if it is either classified as agricultural or if it 

is devoted primarily (i.e. more than 50%) to agricultural use. The Property is devoted primarily to 

| 

agricultural use. 

In fact, the Property is devoted entirely to agricultural use. Because the Property 

is devoted entirely to agricultural use, it qualifies for the qualified agricultural property exemption, 

despite its classification as residential. 

In light of the foregoing, Petitioner respectfully requests that the Tribunal enter a judgment 

in his favor reinstating the qualified agricultural property exemption for the Property, ordering a 

refund, with interest, of all taxes paid in excess of the proper and legal amount, and providing any

Page 6

20

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

John S Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003784

Township Of Lee,

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 279. 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: October 15, 2024

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 provide 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

John S Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003784

Township Of Lee,

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 279. 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: October 15, 2024

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 provide 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

RECEIVED 

AUG 02 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DIRECTOR 

GOVERNOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

document, you may be placed in default. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

First Name 

John 

M.. 

S. 

Last Name/Company Name 

Harris 

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

00520 46th St. 

City or Town 

State 

ZIP Code 

Blomingdale 

MI 

149026 

Telephone Number 

Fax Number 

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

Section 2: Petitioner’s Attorney/Authorized 

M.L. 

Representative’s Contact Information 

First Name 

. 

Adam 

J. 

Last Name 

Brody 

Firm Name (if any) VARN uU M LLP 

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

616-336-6461 

P.O. Box 352 

City or Town 

State 

ZIP Code 

Grand Rapids, 

Ml 

{49501-0352 

Telephone Number 

Fax Number 

616-336-7000 

ajbrody@varnumlaw.com 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel identification Number: 

How many 

if you are appealing more than one parcel, are they contiguous or adjoining? 

parcels areyou | [7] ves* 

No** 

appealing? 

*If yes, use a multiple parcel form for Information regarding any contiguous parcels. 

0 ne 

*+f no, you must file separate appeals for each non-contiguous or nen-adjoining parcel or you will be defaulted, 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

745 58th Street, Pullman, Michigan 49450 

Taxing Authority (City or Township) 

County 

Lee Township 

Allegan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

[I] Principal Residence Exemption 

Qualifled Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

See Attached. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature *required 

A 

Petitioner 

or 

Attorney/Authorized 

Represéstative’s Signature: 

NEA 

aN 

Adam J. Brody 

=z

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

JOHN S. HARRIS, 

Petitioner, 

MTT Docket No. 

v. 

Parcel No. 0312-017-014-11 

LEE TOWNSHIP, 

Respondent. 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, NNW. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com 

ATTACHMENT TO SMALL CLAIMS PETITION 

At all relevant times, the Property has been used in connection with Petitioner's blueberry 

farming operation. Prior to 2024, the Property was classified as agricultural and was the recipient 

of a qualified agricultural property exemption. For tax year 2024, however, Respondent changed 

the classification of the Property to residential and also rescinded the qualified agricultural

Page 5

Under Michigan law, a property does not need to be classified as agricultural in order to 

receive the qualified agricultural property exemption. To the contrary, real property is entitled to 

receive the qualified agricultural property exemption if it is either classified as agricultural or if it 

is devoted primarily (i.e. more than 50%) to agricultural use. The Property is devoted primarily to 

| 

agricultural use. 

In fact, the Property is devoted entirely to agricultural use. Because the Property 

is devoted entirely to agricultural use, it qualifies for the qualified agricultural property exemption, 

despite its classification as residential. 

In light of the foregoing, Petitioner respectfully requests that the Tribunal enter a judgment 

in his favor reinstating the qualified agricultural property exemption for the Property, ordering a 

refund, with interest, of all taxes paid in excess of the proper and legal amount, and providing any

Page 6

20

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.