Record Finder / 26-002522-TT
Michigan
Kerri J DeLand Petitioner V Township Of Hope Respondent
- Petitioner
- Kerri J DeLand
- Respondent
- Township Of Hope
Case overview
- Docket number
- 26-002522-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Midland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Order of Dismissal | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Notice of Docket Number SC | Not recorded | Not recorded | 09/21/2026 | Not recorded | Download |
| 3 | Documentation | Not recorded | Not recorded | 07/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Documentation | Not recorded | Not recorded | 07/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/30/2026 | $75.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_of_Dismissal.2026-09-22_06-26-38.pdfRead complete document text →
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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 Kerri J DeLand, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002522 Township Of Hope, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: Petitioner is attempting to appeal the classification of the property. The Tribunal has no authority over classification appeals, which are within the jurisdiction of the State Tax Commission pursuant to MCL 211.34c(6). See also MCL 205.731. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 26-002522 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: September 22, 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
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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 Kerri J DeLand, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002522 Township Of Hope, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: Petitioner is attempting to appeal the classification of the property. The Tribunal has no authority over classification appeals, which are within the jurisdiction of the State Tax Commission pursuant to MCL 211.34c(6). See also MCL 205.731. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 26-002522 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: September 22, 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
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ST
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the State Tax Commission. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner's Contact Information Last Name/Company Name Delanc Mailing Address (No., Street, P.O. Box or Rural Route) 4004 City of Town Ni Old M- 30 ? adwin Telephone Number State MI ZP 024 8624 989-488-8876 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner's Attorney/Authorized Representative's Contact Information Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many parcels are you appealing? "you are appealing more than one parcel, are they contiguous or adjoining? ? Yes* Property Address (No., Street) 7285 City or Town +DDP Taxing Authority (City or Township) **If No, you must file separate appeals for each parcel Five Mile Rd County Midland Hope Township State MI ZIP Code 8628
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Explain the Reason for this Appeal This property was purchased for the purpose of having a horse farm. It is currently being used to board horses, give riding lessons and buying selling & training horses. In addition to utitizeng the tenced in area, I also use the wooded area for trail riding, training & breaking horses. After reading the qualifications to De zoned as agricultural real, I believe I meet all the requirements listed. Section 5: Jurisdictional Issues Did you protest the classification at the March Board of Review (BOR)? If No, please check the applicable reason(s): Not required (i.e., MI Department of Treasury) ? Other If you checked "other" above, explain: Years) under appeal: Yes No Section 6: Classification Information Parcel Identification Number: Current classification of property established by the Board of Review: Agricultural ? Commercial ? Industrial ? Residential What do you believe is the property's classification? Agricultural E Commercial ? Industrial ? Residential ? If improved property, how is the property currently being used? Real ? Personal ? (check one) Timber-Cutover ? Developmental Real ? Personal ? (check one) Timber-Cutover ? Developmental ? If improved property, for what use was the property designed? Utility ? (check one) Utility ? (check one) Fee Information: A fee of $75.00 is required for the filing of a classification appeal. Signature *Required Petitioner or Atto ey/Authorized Representative's Signature: Is/
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Kerri M.I. J Last Name DeLand Mailing Address (No., Street, P.O. Box or Rural Route) 4004 N. Old M-30 City or Town Gladwin State Michigan ZIP Code 48624 Telephone Number 9894888876 E-mail Address kerrideland@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address] 7285 N Five Mile Rd Hope Michigan 48628 Taxing Authority (City or Township) County Of Midland (MIDLAND) County Midland Please Explain the Reason for this Appeal: Property devoted to the production of animals useful to humans meets the definition of “agricultural use” This can include boarding horses, raising horses for sale and training horses, as stated in the State Tax Commission Qualified Agricultural Property Exemption Guidelines. Which are all things I do and utilize the property for. I have previously had Agricultural exemption when living in Volusia County Florida. They sent someone to the property prior to their decision, they could see it was used for agricultural purposes and was approved. I recently purchased this in December. I was denied the agricultural exemption without anyone coming to the property prior to their decision. If they had, they would see it fits the definition of an agricultural property. Livestock is a big part of agriculture, I hope to continue to promote agriculture in the lovely state of Michigan.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Jurisdictional Issues: Did you protest the classification at the March Board of Review? Yes If No, please check the applicable reason(s): Explanation: Year(s) Under Appeal: 2026 Classification Information: Parcel Identification Number: 050-004-100-802-00 Current Classification of Property as established by Board of Review: Real (check one) Residential (check one) What do you believe is the property’s classification? Real (check one) Agricultural (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed? Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Kerri Jo DeLand Attorney or Authorized Agent’s Signature: /s/ Fee Information:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. A fee of $75.00 is required for the filing of a classification appeal. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?
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SC_Notice_of_Docket_Number.2026-09-21_07-02-17.pdfRead complete document text →
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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 Kerri J DeLand, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002522 Township Of Hope, 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: September 21, 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
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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 Kerri J DeLand, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002522 Township Of Hope, 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: September 21, 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
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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 Kerri J DeLand, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002522 Township Of Hope, 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: September 21, 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
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IMG_2770.pdfRead complete document text →
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0 H N 9) N Photo v Done “gE x J 2 Ng ~~ o p IN 5 > wc > Sly ~ a fl eDE NVILLE
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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: 26-002522 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: IMG_2770 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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MBOR Petition & Denial.pdfRead complete document text →
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16) Michigan Department of Treasury 818 (Rev. 12-25) Petition to Board of Review L-4035 This form is Issued under the authority of PA. 208 of 1893, as amended. Filing Is voluntary; however, you may not appeal to the Michigan Tax Tribunal unisss first protest To a er ly A oe tsk aie tho copa A Yo ag 1c sgmed ragocy dnd 0 So Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Petitioner's Name (If Other than Owner. Please Print or Type) . Kee: To Deland, [ownship or County Year of Appeal Roce Midland, 12074 The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identfiied (Parcel code required. Property address and legal description optional.) 050-004-100 - §02- 00 Protested Item: |_| Assessed Value [X] Tentative [] Taxable Status [3 Classification [| Qualified Agricuitural Taxable Value (exemption) Property 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with 3 personal property forms. j Assessed Value DOG oti. 4 4,500 79,000 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: [] value of Losses [| Value of Additions ~~ [_] Poverty Exemption 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the diassification. The Board of Review must make their decision regarding at 3 ith Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on. that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll - SH Siassication should be (check one of the following): - Ra Bd Agricultural [] industrial [] Timber cut [7] unm Forcnat Property uy [J] commercial O Residential [[] Developmental — = cr i OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPER fin assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricuts: te cor may appeal tis acion to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY 10 SORRCR ORAGT UPON 3 Be EMITION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENGE PROPERTIES.) by (Enter 0 If exemption Percent qualified agricultural exemption requested by owner (Ente 100 Full. Percent qualified agricultural exemption granted assessor . EASON FOR PROTEST
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618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number > Parcel Code 1. ASSESSED VALUE i Ae Denied [] Assessed value Changed From [ Jo | HN Record of Vota — Board or three-member committee of board Chairperson: es [No I) Member: Ves [Ino WA Member: [Yes [Jno Initiale Reason for Board Action 5 TN (Ine Wich MAlEer PBLOE. TTONATATING tWnLe UBLUG Covert CLNSSTETE ITT o~ NON Aaa cd Yura = (SEROUS ENRS WCT wWex If you disagree with the decision of the Board of regarding tentative assessed value, you may sppeal that decision by flling a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, industrial Real, Developmental Real, Commercial Industrial Personal and Utility Personal Property may Personal, be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be fled: on a Michigan Tax Tribunal form of a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan, gov/taxirib, 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for ts aclion Delow [] vented [[] ventative Texable Value Changed From 10 (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: [| Yes [| No Member: [Jes [we - Member: - [Jes [Ine .. if you disagree with the decisian of the Board of Review regarding tentative taxable value, you may appeal hat decision by fling & peliion with the: Michigan Tax Trbunat at: 1 PO Bax 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial ForsonaF and tilly Porsorial Property may be: . appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricuitural Personal Property. may be appealed by July 31. The petition must be fledion: 3 a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are: E 3. CLASSIFICATION Fi Disposition by Board of Review. The Board of Review must stats the reason for fts action below. [] penied [] Crassification Changed From be 5 Record of Voie — Board or three-member commiliee of board — ee = : Chai : Ye No Member: Yes [7] No Member. Yes [ [No j (oi Ag p— ve Ov Cie Dive SS— S— : if you disagrea with the decision of the Board of Review regarding classification, you may appeai by sending Form 2167 to the Stale Tax Commission at $6 Bax 30471, Lansing MI 48908, by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposiion by Board of Review. The Boand of Review mist stats fhe reason for ia action boiow. [J Exemption Request Denied ~*~ ["] Exemption percent modified from % to ] c%f
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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: 26-002522 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: MBOR Petition & Denial Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the State Tax Commission. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner's Contact Information Last Name/Company Name Delanc Mailing Address (No., Street, P.O. Box or Rural Route) 4004 City of Town Ni Old M- 30 ? adwin Telephone Number State MI ZP 024 8624 989-488-8876 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner's Attorney/Authorized Representative's Contact Information Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many parcels are you appealing? "you are appealing more than one parcel, are they contiguous or adjoining? ? Yes* Property Address (No., Street) 7285 City or Town +DDP Taxing Authority (City or Township) **If No, you must file separate appeals for each parcel Five Mile Rd County Midland Hope Township State MI ZIP Code 8628
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Explain the Reason for this Appeal This property was purchased for the purpose of having a horse farm. It is currently being used to board horses, give riding lessons and buying selling & training horses. In addition to utitizeng the tenced in area, I also use the wooded area for trail riding, training & breaking horses. After reading the qualifications to De zoned as agricultural real, I believe I meet all the requirements listed. Section 5: Jurisdictional Issues Did you protest the classification at the March Board of Review (BOR)? If No, please check the applicable reason(s): Not required (i.e., MI Department of Treasury) ? Other If you checked "other" above, explain: Years) under appeal: Yes No Section 6: Classification Information Parcel Identification Number: Current classification of property established by the Board of Review: Agricultural ? Commercial ? Industrial ? Residential What do you believe is the property's classification? Agricultural E Commercial ? Industrial ? Residential ? If improved property, how is the property currently being used? Real ? Personal ? (check one) Timber-Cutover ? Developmental Real ? Personal ? (check one) Timber-Cutover ? Developmental ? If improved property, for what use was the property designed? Utility ? (check one) Utility ? (check one) Fee Information: A fee of $75.00 is required for the filing of a classification appeal. Signature *Required Petitioner or Atto ey/Authorized Representative's Signature: Is/
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Kerri M.I. J Last Name DeLand Mailing Address (No., Street, P.O. Box or Rural Route) 4004 N. Old M-30 City or Town Gladwin State Michigan ZIP Code 48624 Telephone Number 9894888876 E-mail Address kerrideland@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address] 7285 N Five Mile Rd Hope Michigan 48628 Taxing Authority (City or Township) County Of Midland (MIDLAND) County Midland Please Explain the Reason for this Appeal: Property devoted to the production of animals useful to humans meets the definition of “agricultural use” This can include boarding horses, raising horses for sale and training horses, as stated in the State Tax Commission Qualified Agricultural Property Exemption Guidelines. Which are all things I do and utilize the property for. I have previously had Agricultural exemption when living in Volusia County Florida. They sent someone to the property prior to their decision, they could see it was used for agricultural purposes and was approved. I recently purchased this in December. I was denied the agricultural exemption without anyone coming to the property prior to their decision. If they had, they would see it fits the definition of an agricultural property. Livestock is a big part of agriculture, I hope to continue to promote agriculture in the lovely state of Michigan.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Jurisdictional Issues: Did you protest the classification at the March Board of Review? Yes If No, please check the applicable reason(s): Explanation: Year(s) Under Appeal: 2026 Classification Information: Parcel Identification Number: 050-004-100-802-00 Current Classification of Property as established by Board of Review: Real (check one) Residential (check one) What do you believe is the property’s classification? Real (check one) Agricultural (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed? Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Kerri Jo DeLand Attorney or Authorized Agent’s Signature: /s/ Fee Information:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. A fee of $75.00 is required for the filing of a classification appeal. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?
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