Durance.pdf

Peter K Durance, Petitioner V Township Of Clinton, Respondent · 25-003420-TT

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RECEIVED 

JUL 2:8 2025 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Peter 

K 

Durance 

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

17160 Merryweather Street 

City or Town 

State 

ZIP Code 

Clinton Township 

MI 

48038 

Telephone Number 

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

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

I 

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2IP 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 

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

parcels areyou | [] vest 

[] No** 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

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

[if multiple, {lst first property’s address} 

17160 Merryweather Street

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[id True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

0 Eligible Manufacturing Personat Property (ESA) 

[1 Exemption from Taxation {other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The reason for appeal is that the taxable and assessed value exceeded the fair market 

value and purchase price of the home located on Merryweather. Specifically, the home 

sold in November 2024 for a fair market value of $370,000.00. This would equate a 

taxable value of $185,000.00 with a matching state equalized value. 

It is the belief of the 

petitioner that the 2025 Board of Review Decision was based on additional permits and 

work done in accompaniment with the closing. The work performed in addition to the 

closing was done for the sole purpose of maintenance and replacement of the home 

sewer line, including but not limited to the removal of the finished basement flooring. No 

work permits or contracted work was done to increase value, the contracted work apart 

from the sewer line was to correct other aspects of the home to bring them into 

compliance with the current building code. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? |_| Yes 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

[] 

July 

[I] December 

If No, check the applicable reason(s): 

[H] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

16-11-17-327-006 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$204,400.00 

Current Taxable Value as established by the BOR: 

$204,400.00 

What do you believe is the fair market value (also known as True Cash Value)? 

$370,000.00 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$185,000.00 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

N?A 

Section 8: Classification Information onty the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

If improved property, how Is the property currently being used? 

if improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

Oa 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will 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. 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner op Attorney/Autharized 

Representative’s Signature: 

Is) 

He 

GF

2025 BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF CLINTON 

JAMES H. ELROD, ASSESSOR 

40700 ROMEO PLANK RD 

CLINTON TWP, MI 48038 

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

PROPERTY IDENTIFICATION (parcel code required, property address and 

legal description optional): 

16-11-17-327-006 

DURANCE PETER & 

DEWITT-DURANCE LAUREN H/W 

17160 MERRY WEATHER 

17160 MERRY WEATHER 

CLINTON TOWNSHIP, MI 48038 

THIS PROPERTY IS CLASSIFIED AS: 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

 16-11-17-327-006 

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

Board of Review Comments: 

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED 

kozs ORIGINAL ASSESSED VALUE 

204,400 

[2025 ORIGINAL TAXABLE VALUE 

204,400 

(if the amounts below are the same then no revisions have occurred) 

ho2s "BOARD OF REVIEW" ASSESSED VALUE 

204,400 

po2s "BOARD OF REVIEW" TAXABLE VALUE 

204,400 

[2025 PRINCIPAL RESIDENCE EXEMPTION % 

100 

1 

The above values are subject lo Siate Equaiization. The tentative factor is 1.0000. 

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below: 

-- If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the 

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property.

DURANC E 

17160 MERRYWEATHER ST 

CLINTON TOWNSHIP, MI 

4 8038 

METROPLEX MI 480 

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