The Spring Ministries Petitioner V Township Of Butman 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 

The Spring Ministries, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002258 

 

Butman Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on June 11, 2026, because the amount of tax in dispute 

exceeds the jurisdictional limits of the Small Claims division due to the classification of 

the property at issue. On July 10, 2026, the Tribunal extended the time for Petitioner to 

cure the default by an additional 14 days, and they have failed to respond. Petitioner 

has not complied with either order, and the latter stated that “failure to comply with this 

order may result in the dismissal of the case” and referenced Grimm v Dep’t of 

Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the 

Tribunal should consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 26-002258 

Page 2 of 2 

 

 

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. 

 

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: August 7, 2026 

 

 

 

 

By: /s/ Patricia L.Halm 

kac 

 

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

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 

The Spring Ministries, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002258 

 

Butman Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on June 11, 2026, because the amount of tax in dispute 

exceeds the jurisdictional limits of the Small Claims division due to the classification of 

the property at issue.1 As stated in MCL 205.762, “[p]roperty other than residential 

property may be included in a proceeding before the residential property and small 

claims division if the amount of that property's taxable value or state equalized valuation 

in dispute is not more than $100,000.00.”2 Petitioner was required to cure the default 

within 14 days, has had ample time to comply, and yet has failed to respond or submit 

the required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify the 

dismissal of the case for failure to timely comply with this order.3 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: 

 

If the amount in dispute is incorrect and Petitioner wishes to remain in the Small 

Claims Division, 

 

(1) file, indicating the docket number previously assigned by the Tribunal, an amended 

Small Claims Petition for Valuation Appeal identifying a revised amount in dispute and 

the tax year(s) under appeal with documents evidencing the basis for the revised 

values. If filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an amended petition;4 (2) file a Motion to Set Aside Default; (3) pay 

the $25.00 fee required for the filing of the motion; and (4) file proof the motion was 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 MCL 205.762. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

4 See the Tribunal’s website at www.michigan.gov/taxtrib for information on filing fees and a filing fee 

calculator.

Page 2

MTT Docket No. 26-002258 

Page 2 of 2 

 

served on Respondent. 

 

If the amount in dispute is correct and the case needs to be transferred to the 

Entire Tribunal Division, 

 

(1) file an Entire Tribunal petition indicating the docket number previously assigned by 

the Tribunal. If filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an amended petition; (2) pay the additional filing fee required for the 

filing of the Entire Tribunal petition if applicable; (3) file a Motion to Set Aside Default, 

(4) pay the $25.00 fee required for the filing of the motion; and (5) file proof the motion 

and the Entire Tribunal petition were served on Respondent. 

 

IT IS FURTHER ORDERED that upon the processing of the Entire Tribunal petition, if 

any, the Tribunal shall issue an Entire Tribunal Notice of Docket. 

 

Information on Entire Tribunal petitions, Tribunal rules, and a filing fee calculator can be 

found on our website at www.michigan.gov/taxtrib. Unfortunately, payment of the 

remaining petition filing fee due may not be made via e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order. 

 

Failure to comply with this order may result in dismissal of the case as provided by TTR 

237. 

 

 

Entered: July 10, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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

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

The Spring Ministries,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002258

Township Of Butman,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition is not properly pending in the Small Claims Division based on the 

classification of the property or properties at issue and the indicated amount in dispute. 

See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values within 14 days of the entry of this order. 

The petition shall note the docket number assigned by the Tribunal and if filed utilizing 

the Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“amended petition.” Information on Entire Tribunal petitions and a filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, payment may 

not be made via e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 11, 2026

Patricia L. Halm, Tribunal Chair

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

Page 2

MTT Docket No. 26-002258

Page 2 of 2

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

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

The Spring Ministries,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002258

Township Of Butman,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition is not properly pending in the Small Claims Division based on the 

classification of the property or properties at issue and the indicated amount in dispute. 

See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values within 14 days of the entry of this order. 

The petition shall note the docket number assigned by the Tribunal and if filed utilizing 

the Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“amended petition.” Information on Entire Tribunal petitions and a filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, payment may 

not be made via e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 11, 2026

Patricia L. Halm, Tribunal Chair

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

Page 4

MTT Docket No. 26-002258

Page 2 of 2

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

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAY © 1 2026 

MICHIGAN TAX TRIBUNAI 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

OTHER EXEMPTION 

real and personal property exemption appeals. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, 

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other 

default. 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

The Springs Ministries 

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

1950 N M30 

City or Town 

State 

ZIP Code 

Gladwin 

MI 

48624 

Telephone Number 989-426-7604 

dan@thespringscamp.com 

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 

First Name 

M1. 

Last Name 

Daniel 

B 

Kohns 

Firm Name (if any) 

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

1611 Moose Dr 

City or Town 

State 

ZIP Code 

Gladwin 

MI 

48624 

Telephone Numbered 6-894-0494 

dan@thespringscamp.com 

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? 

1 

[J ves 

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

O 

no 

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

Property Address (No., Street) 

3613 N M30 

City or Town 

County 

. 

State 

ZIP Code 

Gladwin 

Mi 

48624

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Concerning the Good News Camp property at 3613 N M30, Gladwin, Michigan. 

The above mentioned property is owned and operated by The Springs Ministries. We 

are a 501 C3 tax exempt organization. In 2017 Good News Camp merged into The 

Springs Ministries. The property was and continues to be used for the purpose and 

mission of The Springs Ministries. 

In 2022 the property was sold on land contract to Golden Key organization but Golden 

Key defaulted on payment and was returned to The Springs Ministries in January 2025. 

We have requested the property be returned to tax exempt status starting in 2025 and 

continuing through this present time. The Springs is and has been using the property for 

the following purposes but is not limited to only these. This is just an example of uses. 

Using the housing for our summer staff. 

Using various building on the property for storage of extra equipment and supplies. 

Using the property for Christian school field trips and mission trips 

Using housing for Pastor planning and reflection opportunities. 

Using the property for Church groups holding retreats and events. 

Butman Township has not reconized our tax exempt status and continues to assess 

taxes on the property. 

Section 5: Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

501¢3 using this property for our mission and purpose MCL 211.70 

What action prompted this appeal (i.e, notice of a 

ment, Board of 

Review 

decision, 

or notice): 

Board of Review Decision of Denial 

What entity, if any, denied the exemption: 

Buttman Township Assessor and the BOR 

If you are appealing from a Board of Review (BOR) denial, check which BOR you attended: 

March 

(J July 

[1 December 

List the date the denial, if any, was Issued: 

March 2026 

List the year(s) denied or under appeal: 

2025 

Section 6: Valuation Information

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

[3 ves 

No 

If you answered yes to the above guestion, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based an the Taxable Value in dispute. 

If you are appealing more than one parcel, the parcel with the highest 

Taxable Value in dispute wit! be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, 

not to exceed a total filing fee of $1,000.00. 

If the property is residential property (see MCL 205.762) and 

the Taxable Value in dispute is; 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential properly and 

‘The Taxable Value in dispute is: 

Filing Fee is: 

$100,600.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the property Is NOT residential property and the Taxable Value in dispute is $100,000.01 or greater, the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu I'€ *Required 

Petilloner or Attorneyf/Authorized Representative’s 

Sig) ys 

Ist

Page 4

9026 BOARD OF REVIEW DECISION 

| 

FROM 

DLUTMAN TOWNSHIP ASSESSOR 

| 

BUTMANASSESSOR@YAHOO.COM 

Gi \D W in, h%! 0 4b en 

| 

NAME AND ADDRESS UF OWNEK OR PERSON NAMED ON ASSESSMENT RULL 

PROPERTY IDENT 

IU 

ATION: (Pare) Uode required. 

Property address 

und legal geseripiion opional. 

26-060-036-400-001-02 

3613 N M 30RD 

| 

SRC 36.20 1W E 1/2 OF SE 1/4 EXC-1 COM AT SE COR OF SEC 

THN APT TI W 16681 TH S 1R0FT TH W 155.57FT TH S 

SHAR 

BE Ee0S 

1094 ETN OF SE COR

Page 5

‘T

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

The Spring Ministries,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002258

Township Of Butman,

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 10, 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

The Spring Ministries,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002258

Township Of Butman,

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 10, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAY © 1 2026 

MICHIGAN TAX TRIBUNAI 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

OTHER EXEMPTION 

real and personal property exemption appeals. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, 

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other 

default. 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

The Springs Ministries 

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

1950 N M30 

City or Town 

State 

ZIP Code 

Gladwin 

MI 

48624 

Telephone Number 989-426-7604 

dan@thespringscamp.com 

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 

First Name 

M1. 

Last Name 

Daniel 

B 

Kohns 

Firm Name (if any) 

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

1611 Moose Dr 

City or Town 

State 

ZIP Code 

Gladwin 

MI 

48624 

Telephone Numbered 6-894-0494 

dan@thespringscamp.com 

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? 

1 

[J ves 

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

O 

no 

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

Property Address (No., Street) 

3613 N M30 

City or Town 

County 

. 

State 

ZIP Code 

Gladwin 

Mi 

48624

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Concerning the Good News Camp property at 3613 N M30, Gladwin, Michigan. 

The above mentioned property is owned and operated by The Springs Ministries. We 

are a 501 C3 tax exempt organization. In 2017 Good News Camp merged into The 

Springs Ministries. The property was and continues to be used for the purpose and 

mission of The Springs Ministries. 

In 2022 the property was sold on land contract to Golden Key organization but Golden 

Key defaulted on payment and was returned to The Springs Ministries in January 2025. 

We have requested the property be returned to tax exempt status starting in 2025 and 

continuing through this present time. The Springs is and has been using the property for 

the following purposes but is not limited to only these. This is just an example of uses. 

Using the housing for our summer staff. 

Using various building on the property for storage of extra equipment and supplies. 

Using the property for Christian school field trips and mission trips 

Using housing for Pastor planning and reflection opportunities. 

Using the property for Church groups holding retreats and events. 

Butman Township has not reconized our tax exempt status and continues to assess 

taxes on the property. 

Section 5: Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

501¢3 using this property for our mission and purpose MCL 211.70 

What action prompted this appeal (i.e, notice of a 

ment, Board of 

Review 

decision, 

or notice): 

Board of Review Decision of Denial 

What entity, if any, denied the exemption: 

Buttman Township Assessor and the BOR 

If you are appealing from a Board of Review (BOR) denial, check which BOR you attended: 

March 

(J July 

[1 December 

List the date the denial, if any, was Issued: 

March 2026 

List the year(s) denied or under appeal: 

2025 

Section 6: Valuation Information

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

[3 ves 

No 

If you answered yes to the above guestion, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based an the Taxable Value in dispute. 

If you are appealing more than one parcel, the parcel with the highest 

Taxable Value in dispute wit! be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, 

not to exceed a total filing fee of $1,000.00. 

If the property is residential property (see MCL 205.762) and 

the Taxable Value in dispute is; 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential properly and 

‘The Taxable Value in dispute is: 

Filing Fee is: 

$100,600.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the property Is NOT residential property and the Taxable Value in dispute is $100,000.01 or greater, the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu I'€ *Required 

Petilloner or Attorneyf/Authorized Representative’s 

Sig) ys 

Ist

Page 4

9026 BOARD OF REVIEW DECISION 

| 

FROM 

DLUTMAN TOWNSHIP ASSESSOR 

| 

BUTMANASSESSOR@YAHOO.COM 

Gi \D W in, h%! 0 4b en 

| 

NAME AND ADDRESS UF OWNEK OR PERSON NAMED ON ASSESSMENT RULL 

PROPERTY IDENT 

IU 

ATION: (Pare) Uode required. 

Property address 

und legal geseripiion opional. 

26-060-036-400-001-02 

3613 N M 30RD 

| 

SRC 36.20 1W E 1/2 OF SE 1/4 EXC-1 COM AT SE COR OF SEC 

THN APT TI W 16681 TH S 1R0FT TH W 155.57FT TH S 

SHAR 

BE Ee0S 

1094 ETN OF SE COR

Page 5

‘T

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