Record Finder / 25-002838-TT
Michigan
Lightning Renewables LLC, Petitioner Vs. Township Of Three Oaks, Respondent
- Petitioner
- Lightning Renewables LLC
- Respondent
- Township Of Three Oaks
Case overview
- Docket number
- 25-002838-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Berrien
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 07/28/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/24/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/24/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/28/2025 | $600.00 | Download |
Documents
25-002838 Dismiss.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Lightning Renewables LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002838 Three Oaks Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has reviewed the file in this case and finds that Petitioner filed a petition on May 28, 2025, requesting the eligible manufacturing personal property exemption for certain property. The petition indicates that there is no parcel number for the property at issue because no assessment was established. Without the establishment of an assessment, there is no basis for a tax exemption. As such, and because there is no resulting matter in controversy, the Tribunal finds dismissal of this appeal appropriate. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending claims in this matter and closes this 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. 25-002838 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. Entered: July 28, 2025 By _____________________________ bw/am 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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Lightning Renewables LLC.pdfRead complete document text →
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<> PROPERTY TAX PARTNERS RECEIVED JUN 04 2025 Michigan Tax Tribunal ""CHIGAN TAX TRigya, ~~ May 27, 2025 611 W. Ottawa Street Lansing, MI 48933 RE: 2025 Tax Petition Lightning Renewables, LLC Dear Members of the Tribunal, On February 18, 2025, Property Tax Partners (PTP) timely filed Form 5278, the Eligible Manufacturing Personal Property (EMPP) Tax Exemption Claim with the Three Oaks Township Assessor. Enclosed are copies of the filed form and the certificate of mailing for your reference. Despite the timely filing, the Michigan Treasury Online (MTO) did not receive the necessary documentation from the assessing office, resulting in an unassessed property issue for tax year 2025. After extensive discussions with both the MTO and the assessing office, PTP has prepared and submits the attached Tax Petition to rectify this matter. We respectfully request: e The creation of an account for Lightning Renewables, LLC for the 2025 tax year. e Enroll the property in the EMPP exemption under MCL 211.9m and MCL 211.9n. e Ensure the property is included in the Essential Services Assessment (ESA) program for 2025 and subsequent years. We appreciate your attention to this matter and are available to provide any additional information needed.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Lightning Renewables, LLC Petitioner(s) ; MICHIGAN TAX TRIBUNAL MTT Docket No. Three Oaks Township Assessor Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: New Account for 2025_8230 W. Forest Lawn Road, Three Oaks, MI 49128 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is real X personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) N/A 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes _x_No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): See Attached 6. The property identified above is classified as EMPP - Exempt (ESA Only)
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A - EMPP applied. Not assessed or denied by the township Assessor. Request EMPP enrollmwnt, supported by Assessor. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): N/A - Property never assessed by the local township, nor enrolted or denied EMPP status. The property or properties at issue are located in Berrien County. The property or properties’ address is: 8230 W. Forest Lawn Road Three Oaks, Mi 49128 The assessment or assessments at issue were established by the (applicable local governmental unit): Assessment was not established - Three Oaks Township , Berrin County Petitioner's legal residence or principal office address is: Lightning Renewables, LLC 201 Helios Way, Floor 6 Houston, TX 77079 This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___ No uniformity of the property or properties’ assessment
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary}: NA - 2025 only 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value N/A NOT YET ASSESSED 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value N/A NOT YET ASSESSED 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value N/A NOT YET ASSESSED 19. Petitioner requests the following relief (attach additional page if necessary): To establish an account for 2025 - and add to the tax roll as filed.
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MTT Docket No. Page 4 of 4 Signature of P, 7 ahi Representative or, if none, Petitioner: r/R Printed Nam¢ of Petitioner's Authorized Representative or, if none, Petitioner: Jeffrey Glasspool Email Address: jglasspool@ptp-usa.com Mailing Address: 14950 Heathrow Forest Parkway, Suite 580 Houston, TX 77032 Telephone Number: 832-271-7034 Date: 5/27/2025
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Property Tax Partners | Certificate of Mailing Fees 14950 Heathrow Forest Pkwy Number of Envelopes $ 2 Houston, TX 77032 Certificate of Mailing Fee $ 2.20 Total Certificate of Mailing Postage $ 4.40 Correction se US POSTAGE mPITNEY BoE bh, —— - ARCHAEA ENERGY- 2025 MI Return Certificate of Mailing Due date: 2.20.2025 (7 — — ZIP 77032 City of Novi Assessing Dept. Reason
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Michiga
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ET_Notice_of_Docket_Number.2025-07-24_09-34-11.0000.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 Lightning renewables LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002838 Township Of Three Oaks, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: July 24, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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.
Lightning Renewables LLC.pdfRead complete document text →
Read document text excerpt
Page 1
<> PROPERTY TAX PARTNERS RECEIVED JUN 04 2025 Michigan Tax Tribunal ""CHIGAN TAX TRigya, ~~ May 27, 2025 611 W. Ottawa Street Lansing, MI 48933 RE: 2025 Tax Petition Lightning Renewables, LLC Dear Members of the Tribunal, On February 18, 2025, Property Tax Partners (PTP) timely filed Form 5278, the Eligible Manufacturing Personal Property (EMPP) Tax Exemption Claim with the Three Oaks Township Assessor. Enclosed are copies of the filed form and the certificate of mailing for your reference. Despite the timely filing, the Michigan Treasury Online (MTO) did not receive the necessary documentation from the assessing office, resulting in an unassessed property issue for tax year 2025. After extensive discussions with both the MTO and the assessing office, PTP has prepared and submits the attached Tax Petition to rectify this matter. We respectfully request: e The creation of an account for Lightning Renewables, LLC for the 2025 tax year. e Enroll the property in the EMPP exemption under MCL 211.9m and MCL 211.9n. e Ensure the property is included in the Essential Services Assessment (ESA) program for 2025 and subsequent years. We appreciate your attention to this matter and are available to provide any additional information needed.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Lightning Renewables, LLC Petitioner(s) ; MICHIGAN TAX TRIBUNAL MTT Docket No. Three Oaks Township Assessor Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: New Account for 2025_8230 W. Forest Lawn Road, Three Oaks, MI 49128 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is real X personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___ Yes ___ No. (If no, separate Petitions are required for each non- contiguous parcel.) N/A 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes _x_No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): See Attached 6. The property identified above is classified as EMPP - Exempt (ESA Only)
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A - EMPP applied. Not assessed or denied by the township Assessor. Request EMPP enrollmwnt, supported by Assessor. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the assessment or assessments at issue (attach additional page if necessary): N/A - Property never assessed by the local township, nor enrolted or denied EMPP status. The property or properties at issue are located in Berrien County. The property or properties’ address is: 8230 W. Forest Lawn Road Three Oaks, Mi 49128 The assessment or assessments at issue were established by the (applicable local governmental unit): Assessment was not established - Three Oaks Township , Berrin County Petitioner's legal residence or principal office address is: Lightning Renewables, LLC 201 Helios Way, Floor 6 Houston, TX 77079 This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___ No uniformity of the property or properties’ assessment
Page 4
MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary}: NA - 2025 only 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value N/A NOT YET ASSESSED 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value N/A NOT YET ASSESSED 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value N/A NOT YET ASSESSED 19. Petitioner requests the following relief (attach additional page if necessary): To establish an account for 2025 - and add to the tax roll as filed.
Page 5
MTT Docket No. Page 4 of 4 Signature of P, 7 ahi Representative or, if none, Petitioner: r/R Printed Nam¢ of Petitioner's Authorized Representative or, if none, Petitioner: Jeffrey Glasspool Email Address: jglasspool@ptp-usa.com Mailing Address: 14950 Heathrow Forest Parkway, Suite 580 Houston, TX 77032 Telephone Number: 832-271-7034 Date: 5/27/2025
Page 6
Property Tax Partners | Certificate of Mailing Fees 14950 Heathrow Forest Pkwy Number of Envelopes $ 2 Houston, TX 77032 Certificate of Mailing Fee $ 2.20 Total Certificate of Mailing Postage $ 4.40 Correction se US POSTAGE mPITNEY BoE bh, —— - ARCHAEA ENERGY- 2025 MI Return Certificate of Mailing Due date: 2.20.2025 (7 — — ZIP 77032 City of Novi Assessing Dept. Reason
Page 7
Michiga
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.