Howard.pdf

Chester Howard, Petitioner V Township Of Clinton, Respondent · 26-000312-TT

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RECEIVED 

FEB 2 3 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 

- TCHesTER 

Rural 

Rout: 

. P. 

“HEWES” 

Do 

TE Due 

ELTON) Towpsthp 

[Eos — 9620 

(S80) 791-2858 

E-mail Address (do not enter unless you want MTT 

fo send all correspondence via e-mail) 

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

First Name 

M.1 

Last Name 

MicHazsL 

Z. | "eae 

Firm Name (if any) 

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

1 

City 25280 

Ww t . 

\ 

ol VE 

ZIP Code; 

S 

CC 

CLTod Tost 

ii. | 

T4805 - Hep 

(ge) 791 - 2858 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Su bject 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 

O Yes 

O No 

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

Parcel Identification Number: 

1L~ 

| 6 -D5¢ ~D6 

Classification of Property: 

Real JHE” 

Personal [J (check one) 

Agricultural 

J 

~~ Commercial 

0 

Industrial [1 

Residential He 

Timber-Cutover [] 

Developmental [J 

Utility [] (check one) 

Property Address (No., "32 

90 

WH Tey To. v=

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 

Merion Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

CHESTER fowadD 1S TODA AD His DEE EN S140 1759 THe: 

DUEL OF THiS PAopSAT ob Writes Doe fe His so. 

50 

OME. ES) DENCE |¥ hae WE: RECEIVED PAE ES 

| 4 

From THE TOWNS ‘as ES0(0LS OFFGE. AND HED A ( 

(uEeron)s’ THEY a= TO TH CHESTER, 1S DED. « tek wor |! 

ES EY Slow 

A Coop 

OF THE. GuESTIodS THAT WE E fete) 

He ASE NG DEPALT EDT CovPTEL. « Tw) 2 VSS WE 

ill 

Vo oth POT ENEN £0 MucH AS An EXPUANIAT | 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

SE 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

If you checked “other” above, explain: 

DEN SEDER 

ey. 

T VARY EES al Sr= Fam SENT We 

8 

9 DAN, 20, 

ax year(s) 

denief 

Ol 

035 

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. 

Signature *required 

[]

CLINTON 

TOWNSHIP 

Elizabeth Schwartz, MMAO, PPE, Assessor * 

Alicia Bernabei, MMAO, PPE, Assistant Assessor 

January 20, 2026 

Chester Howard 

23380 Whitley 

Clinton Twp, MI 48035 

Parcel Number: 

~~ 16-11-26-254-002 

Property Address: 23380 Whitley 

To Whom It May Concern: 

The Clinton Township Assessing Department has received information, indicating that the previous owner 

of the property listed above no longer owns the property. Our records indicate that Chester Howard was 

the claimant of the Principal Residence Exemption associated with this property. 

Per state law, we must 

issue a denial for the Principal Residence Exemption for 2026. 

State law mandates that in order to be eligible for this exemption you must own the property and occupy 

it as your primary residence, and you cannot claim a similar exemption/credit on any other property in 

Michigan or in any other state. 

It is for this reason that the exemption is being denied 

If you disagree with this denial, or if you believe 

it was received in error, you may appeal this denial to 

the Michigan Tax Tribunal (MTT) within 35 days from the date of this letter. 

For your reference, the 

telephone number for the MTT is (517) 335-9760." 

Again, we are very sorry for your loss. 

If you have any further questions or concerns regarding this 

process, please feel free to contact us. 

Sincerely, 

Casey Correy 

Casey Currey, MAAO 

Interim Property Appraiser 

Enclosure (1)

Pred 

Michigan Department of Treasury 

. 

a 

2742 (Rev. 08-23) 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893. 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has been denied. 

If you have 

questions about the denial, you may contact your local government or follow the appeal procedures specified below. For more information 

regarding the Principal Residence Exemption (PRE), please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink. 

| 

PART 1: PROPERTY INFORMATION Type or print legibly. 

Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City)| 

3. County 

16-11-26-254-002 

on™ CLINTON 

MACOMB 

4, Street Address of Property (Provide a Complete Address) 

23380 WHITLEY 

5. Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number | 7. Owner's Daytime Telephone Number 

CHESTER HOWARD 

XXX-XX- 

8. Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. Mailing address if different than property address (street or RR#, city, state, ZIP Code) 

12. Your exemption was denied/adjusted for the following reason: 

BE a. The owner is not a Michigan resident. 

1 b. The property claimed is not the owner's principal residence. 

Ww ¢. The person claiming the exemption is not the owner. 

1 d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

e.other CHESTER NO LONGER AN OWNER 

13. Claim Denied for Calendar Year(s): 

14. Percentage Adjusted to: 

(see instructions) 2026 

0g 

PART 2: CERTIFICATION 

15. Name of the Local Assessor (Print or Type) 

ELIZABETH SCHWARTZ 

16. Signature of Local Assessor 

Z 

- 

17. Date 

Cit 

ENTERED JAN 

20 20 

18. Address and Telephone Number of Local Gdvernment 

40700 ROMEO PLANK CLINTON TWP, MI 48038 

586-286-9468 

19. Email Address of Assessor 

ASSESSOR@CLINTONTOWNSHIP.COM 

[=a

RCE a 

Instructions for Form 2742 

Notice of Denial of Principal Residence Exemption 

Local (City/Township) 

General Instructions 

~~ 

This form is for local assessors to use when notifying a homeowner that his or her principal residence exemption is denied. It will also 

be used to notify the Department of Treasury of the denial. Complete all information carefully-and accurately to avoid processing errors. 

Mail the original to the homeowner. Appeal rights are printed on the bottom of the form. The assessor must retain a copy for the assessor’s 

records. 

| 

Line-by-Line Instructions 

Lines not listed here are explained on the form. 

IMPORTANT: Complete a separate form for each property being denied. 

PART 1: PROPERTY INFORMATION 

Line 1: You must complete this line. Do not enter more than one property identification number (PIN) on each form. The PIN should be 

identical to the number used on the original affidavit. 

Lines 2-4: Enter the complete address. Enter name and check the appropriate box for the city or township in which the principal residence 

is located. 

Lines 5-10: Enter the name and last four digits of the Social Security Number(s) of the legal owner(s) that occupy the property. 

Line 11: Enter the mailing address if it is different from the address on line 4. 

Line 12: Check the box indicating the reason the principal residence exemption was denied. If none apply, check "other" and enter a 

more detailed explanation of your reasons for denial. Be specific and as complete as possible. The information you provide in this section 

may be used in the appeals process. 

Line 13: Enter all years that are being denied. (You have the authority to deny the current year and the three preceding years.) 

Line 14: Enter the percentage to which the principal residence exemption has been adjusted. 

PART 2: CERTIFICATION 

Line 16: This form must be signed by the local assessor. Indicate who is denying the exemption. 

Line 17: The homeowner has only 35 days to appeal an exemption denial. 

The date you enter here 

is the starting date for the 

homeowner's appeal time. Mail all forms the day they are signed. 

Line 18: Enter the address and telephone number of the proper contact person at the local government. 

Additional Forms or Questions? 

This form is available on Treasury's website at www.michigan.gov/PRE. 

If you have questions, call 517-335-7487.

CLINTON 

TOWNSHIP 

Elizabeth Schwartz, MMAO, PPE, Assessor ¢ 

Alicia Bernabei, MMAO, PPE, Assistant Assessor 

(Ganuary 20, 2026) 

/ 20, 2026 

—-— Howard 

WHAT \ Jp 

mon WAS Pov WED § 

23380 Whitley 

Clinton Twp, MI 48035 

Parcel Number: 

~~ 16-11-26-254-002 

Property Address: 23380 Whitley 

To Whom It May Concern: 

e Clj 

ship 

Assess 

has received information, indicating that the previous owner) 

of the property listed above no longer owns thé properfy./ 

Our records indicate that Chester Howard was 

the claimant of the Principal Residence Exemption associated with this property. 

Per state law, we must 

issue a denial for the Principal Residence Exemption for 2026. 

State law mandates that in order to be eligible for this exemption 

you must 

own 

the 

property 

and occu 

+= 

it as your primary residence, 

and you cannot claim a similar exemption/credit on any other property in 

Michigan or 

in any other state. 

It is for this reason that the exemption is being denied 

2 

If.you disagree with this denial, or if you believe 

it was received in error, you may appeal this denial to 

the Michigan Tax Tribunal (MTT) within 35 days from 

the date of this letter. 

For your reference, the 

telephone number for the MTT is (517) 335-9760. 

=] 

Again, we are very sorry for your loss. 

If you have any further questions or concerns regarding this) 

process, please feel free to contact us 

= 

¥ 

SE 

— 

: 

s 

egg und occypy & 

I 

iL > STAT OUT WOW, 

— 

12 

Casey Currey (MAAO 

Lf kr 

ses MARO STD! ob Te 

[mer Property 

Appraiger 

LL 

bd 

Enclosure (1) 

VEL 

soln Fo Wit Logs” 

: 

Sincerely, 

EY 

Casey Corny

Ph 4 

Michigan Department of Treasury 

. 

4 

2742 (Rev. 08-23) 

. 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893. 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has been denied. If you have 

questions about the denial, you may contact your local government or follow the appeal procedures specified below. For more information 

regarding the Principal Residence Exemption (PRE), please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink. 

) 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) | 3. County 

X| 

Te 

hij 

16-11-26-254-002 

oy" CLINTON 

MACOMB 

4. Street Address 

of Property (Provide a Complete Address) 

23380 WHITLEY 

~~ DQ\VE 

5. Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number | 7. Owner's Daytime Telephone Number 

CHESTER HOWARD 

XXX-XK- 

(52) 79! 2858 

8. Name of Co-Owner (First, Middle, Last) 

9. Co-Owner’s Last] 

rity Number | 10. Co-Owner's Daytime Telephone Number 

| Michael, 

Po Howgpp | 2 

(S36) 761-3858 

11. Mailing address if different than property address (strebt or 

RR#, city, state, ZIP Cod 

12. Your exemption was denied/adjusted for the following reason: 

Ol a. The owner is not a Michigan resident. 

] b. The property claimed is not the owner's principal residence. 

] c. The person claiming the exemption is not the owner. 

Ol d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

e.other CHESTER NO LONGER AN OWNER 

— 

+ 

13. Claim Denied for Calendar Year(s): 

14. Percentage Adjusted to: 

(see instructions) 2026 

09% 

PART 2: CERTIFICATION 

x 

15. Name of the Local Assessor (Print or Type) 

ELIZABETH SCHWARTZ _ 

«202% 

16. Signature of Local Assessor 

7, 

” 

17. Date 

a 

—— 

tit 

ENTERED (JAN 

20 2] 

18. Address and Telephone Number of Local Gdvernment 

S~~——— 

40700 ROMEO PLANK CLINTON TWP, MI 48038 

586-286-9468 

19. Email Address of Assessor 

ASSESSOR@CLINTONTOWNSHIP.COM 

HOMEOWNER’S RIGHT TO APPEAL

METROPLEX 

$42 420 

AS FERIOZE PM 3 L 

icHion TRY Teiopat 

PO. BOK 20533 

LANS WE WHC 

ap 

ABEOG-TTIEESS 

Re

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