Scott Griffin Petitioner V Township Of Deerfield 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

Scott Griffin, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002488

Township Of Deerfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned 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.

Page 2

MTT Docket No. 26-002488

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 26, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Scott Griffin, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002488

Township Of Deerfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned 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.

Page 4

MTT Docket No. 26-002488

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 26, 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

Page 5

STATE

Page 6

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

RECEIVED 

MAY 21 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Scott 

Griffin 

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

29433 Southfield Rd., Suite 200 

i silly 

a 

zp ®* 

18076 

Telephone Mme (248) 752-1 1 11 

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

sgriffin@griffinproperties.com 

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

I 

First Name 

M.1. 

Last Name 

Firm Name 

(if any) 

3 

I 

{i 

1 

ii 

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

THEH 

IN 

Lh 

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 Pro 

erty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

4 

4) Yes 

Od No 

 *If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

4703-01-400-006; 4703-01-200-034; 4703-01-200-035; 4703-01-200-036 

Classification of Property: 

Real] 

~~ Personal [1 (check one) 

Agricultural 

Commercial [] 

Industrial (J 

~~ Residential [1 

~~ Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one) 

Property Address (No., Street)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

El Principal Residence Exemption 

[7] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Three of these properties are agricultural, and have been since zoning began many, many years ago. One is entirely 

swampland without any access. None of the properties are residential, and there are no buildings on them (one has a 

small 10' x 10" equipment shed for our well supplies). We are not planning to build any homes on the properties; we 

operate a tree farm there that currently has 650 trees on it for sale. 

| sold trees off the lot this week. 

| met two 

landscapers there Friday, and I'm meeting another one there this week. As we sell more of the trees this year, we will 

start converting some of the tree farm to pasture land, and we will be building stables and adding horses, cows, sheep 

and chickens next year. 

At the Board of Review, 

| provided every comparable "Sold" and "For Sale" agriculturally zoned property in both 

Livingston County and Gennessee County (because we're very close to the border). 

| also provided other 

information, to the point that the board told me 

| was the most prepared person they had ever seen. 

All of my appeals were denied with the note "no residential comps provided" which makes no sense whatsoever. 

Then 

| saw their not "Property is not being used for ag purposes" and realized that they are also trying to change the 

classification of the properties from agricultural to residential, but they have not said why. They asked me 3 times at 

the meeting if 

| was going to build a house there, and 

| said "NO" each time. 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

| 

If you checked “other” above, explain: 

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

March 11, 2026 

Tax year(s) denied: 2026 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed.

Page 3

Michigan Department of Treasury 

03/11/2026 

12:21 

PM 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (if Other than Owner. Please Print or Type) 

STILLWATER RANCH LLC 

Township or City 

County 

DEERFIELD TOWNSHIP 

LIVINGSTON 

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 Identified (Parcel code required. Property address & legal description optional) 

: 

4703-01-200034 

SEC 1 TAN RSE COM AT THE NE COR TH S 1787.03 FT, TO THE CJL OF BENNETT LAKE RD TH N88*41'38"W 

180 FT, THS 183 FT, TOPOB TH S 260.4 FT, TH'S 89'03'33'E 150 FT, THN 259.44 FT, TH N88*4138"W 150 

11301 MACK DR 

FT, TO THE POB 89 ACRES MIL Split on 12/23/1998 from 03-01-200-001; 

Protested Item 

J Assessed Value 

BR Tentative Taxable Value 

\d Classification 

“0 Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

[Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

26,000 

FRA“ $3500" 

26,000 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review

Page 4

Mich

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

Scott Griffin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002488

Township Of Deerfield,

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: June 26, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Scott Griffin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002488

Township Of Deerfield,

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: June 26, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 21 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Scott 

Griffin 

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

29433 Southfield Rd., Suite 200 

i silly 

a 

zp ®* 

18076 

Telephone Mme (248) 752-1 1 11 

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

sgriffin@griffinproperties.com 

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

I 

First Name 

M.1. 

Last Name 

Firm Name 

(if any) 

3 

I 

{i 

1 

ii 

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

THEH 

IN 

Lh 

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 Pro 

erty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

4 

4) Yes 

Od No 

 *If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

4703-01-400-006; 4703-01-200-034; 4703-01-200-035; 4703-01-200-036 

Classification of Property: 

Real] 

~~ Personal [1 (check one) 

Agricultural 

Commercial [] 

Industrial (J 

~~ Residential [1 

~~ Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one) 

Property Address (No., Street)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

El Principal Residence Exemption 

[7] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Three of these properties are agricultural, and have been since zoning began many, many years ago. One is entirely 

swampland without any access. None of the properties are residential, and there are no buildings on them (one has a 

small 10' x 10" equipment shed for our well supplies). We are not planning to build any homes on the properties; we 

operate a tree farm there that currently has 650 trees on it for sale. 

| sold trees off the lot this week. 

| met two 

landscapers there Friday, and I'm meeting another one there this week. As we sell more of the trees this year, we will 

start converting some of the tree farm to pasture land, and we will be building stables and adding horses, cows, sheep 

and chickens next year. 

At the Board of Review, 

| provided every comparable "Sold" and "For Sale" agriculturally zoned property in both 

Livingston County and Gennessee County (because we're very close to the border). 

| also provided other 

information, to the point that the board told me 

| was the most prepared person they had ever seen. 

All of my appeals were denied with the note "no residential comps provided" which makes no sense whatsoever. 

Then 

| saw their not "Property is not being used for ag purposes" and realized that they are also trying to change the 

classification of the properties from agricultural to residential, but they have not said why. They asked me 3 times at 

the meeting if 

| was going to build a house there, and 

| said "NO" each time. 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

| 

If you checked “other” above, explain: 

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

March 11, 2026 

Tax year(s) denied: 2026 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed.

Page 3

Michigan Department of Treasury 

03/11/2026 

12:21 

PM 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (if Other than Owner. Please Print or Type) 

STILLWATER RANCH LLC 

Township or City 

County 

DEERFIELD TOWNSHIP 

LIVINGSTON 

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 Identified (Parcel code required. Property address & legal description optional) 

: 

4703-01-200034 

SEC 1 TAN RSE COM AT THE NE COR TH S 1787.03 FT, TO THE CJL OF BENNETT LAKE RD TH N88*41'38"W 

180 FT, THS 183 FT, TOPOB TH S 260.4 FT, TH'S 89'03'33'E 150 FT, THN 259.44 FT, TH N88*4138"W 150 

11301 MACK DR 

FT, TO THE POB 89 ACRES MIL Split on 12/23/1998 from 03-01-200-001; 

Protested Item 

J Assessed Value 

BR Tentative Taxable Value 

\d Classification 

“0 Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

[Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

26,000 

FRA“ $3500" 

26,000 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review

Page 4

Mich

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.