DeLano.pdf

James W DeLano, Petitioner V Township Of Commerce, Respondent · 25-003002-TT

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RECEIVED 

JUN 1 1°905 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

BEPARTMENT:QF LICENSING/AND REGULATORY AFFAIRS: 

MARLONE BROWN, Bos 

GOVERNOR 

Lanse 

i 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

mI. 

Last Name/Company Name 

James 

Delano 

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

1170 Drakeshire Drive 

City or Town 

State 

ZIP Code 

Commerce Township 

MI 

48390 

Telephone Number 

Fax Number 

248-320-0934 

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

pizzacutterinc@gmail.com 

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

{} 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Traninfo:4606 

26023199-1 

06/09/25 

Chit: 

6638 

Ants $25.00

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

*If yes, use a multipte parcel form for information regarding any contiguous parcels. 

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

Property Address (No., Street, City, ST, ZIP) [if multiple, list first property's address} 

1170 Drakeshire Drive 

Taxing Authority (City or Township) 

Commerce Township 

Classification of Property: 

CountyQakland 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

[J Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

'e purchased 1170 Drakeshire Drive on June 10, 2024 

e filed a Property transfer Affidavit on July 9, 2024 with Commerce Township. 

e paid the summer and winter property taxes. 

2 0 25 

And in 20425 received a Notice of Assessment, Property Classification that shows we 

are .00% Exempt Homeowners Principal Residence. This is our only Residence and 

Principal Residence. 

| contacted Commerce twp. who directed me Oakland County. Oakland County has told 

me "we are not entitled to a refund the over payment for the summer taxes and refuses to 

help me with the winter tax." 

| am filing to make sure that my assessment is change to 

100% exemption as Homeowners Principal Residence and to see if 

| may receive a 

PI 

PDN Ew] 

SEA 

Ne 

DTS FANE, T= 

CATT ITI 

Tr 

ZTE 

Irv vyriCcRry 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other 

[i

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *required 

Wo 

ka 

% 

gnature;

2024 SUMMER TAX BILL 

www.commercetwp.com 

SCHOOL FISCAL YEAR JULY 1, 2024 - JUNE 30, 2025 

100% LOCAL SCHOOL + 100% INTERMEDIATE SCHOOL 

* 100% OAKLAND COMMUNITY COLLEGE 

OCT. 

1, 2024 

- SEPT, 30, 2025 

OCT. 

1, 2023 

- SEPT, 30, 2024 

100% STATE EDUCATION TAX 

100% OAKLAND COUNTY GENERAL 

PAYABLE JULY 1ST 

1% INTEREST PER MONTH AFTER SEPT, 14TH, 2024 

(additional 3% penalty after Feb, 14th, 2025) 

POSTMARKS NOT ACCEPTED 

DELANO, 

JAMES 

DELANO, 

ELIZABETH 

1170 

DRAKESHIRE 

DR 

COMMERCE TOWNSHIP 

MI 

48390 

PROPERTY ADDRESS: 

1170 DRAKESHIRE 

DR 

COMMERCE TOWNSHIP MI 

48390 

PARTIAL DESCRIPTION OF PROPERTY 

T2N, 

RBE, 

SEC 

28 OAKLAND 

were returned 

del 

COUNTY CONDOMINIUM PLAN 

NO 

i 

2330 WINDWHEEL ESTATES 

8 

essay 

FANUEL LU, NUNIBEH / SCHOOL DIST. 

*P.RE. = PRINCIPAL RESIDENCE EXEMPTION 

13940 

0 

E -17-28-453-018 

63290 

+ 

% DECLARED | \NON.P.R.E. TAX BASE 

TAXABLE VALUE 

STATE EQUALIZED VALUE 

0% 

161,600 

161, 600 

187,040 

TAX DESCRIPTION 

RATE PER $1,000 

| 

AMOUNT 

SET 

6.00000 

969.60 

0.c.c. 

1.48360 

239.74 

ISD 

3.15410 

509.69 

WL OPERATING 

17.05470 

2,756.03 

WL 

SINKING 

FUND 

0.49810 

80.49 

WL SCHOOL DEBT 

4.05000 

654.48 

COUNTY-OPERATING 

3.95390 

638.95 

~~ 

407 RESIDENTIAL CONDOMINIUMS 

-- 

E -17-28-453-018 

As 

of March 

1st, 

BEGINNING MARCH 1ST, 2025 all delinquent 2024 taxes must. be 

aid to the Oakland County Treasurer, 1200 

N. Telegraph, Pontiac, 

Richigan 48341, with additional penalties. During the month of March, 

a revised statement from the Township Treasurer must accompany 

your remittance to the County Treasurer. 

(Checks accepted only as a conditional payment. If not honored by bank, 

tax is unpaid and subject to unpaid tax collection fee and interest. 

If you require a receipt, please include a self-addressed 

stamped envelope. 

SEE REVERSE SIDE 

For Additional Information 

58-0611, 

PAID 

COMMERCE TOWNSHIF 

bo 

AUB 21 2024 

FEES AND 

SPECIAL ASSESSMENTS 

all 

or part 

of 

your prior 

year 

taxes 

inquent 

to 

the 

County. 

For more 

nformation please 

call 

the County Treasurer 

(248) 

RG 

COMMERCE TOWNSH!| 

TOTAL 

PENALTY & INT. | 

TOTAL PAID 

BALANCE 

5,848.98 

| 

MOLLY B. PHILLIPS, Treasurer 

Like us on FACEBOOK! tacebook.com/CommerceTownship 

Phone: 248-960-7040

FISCAL 

CHARTER TWP OF COMIMERCE 

2024 WINTER TAX STATEMENT 

Township/HCMA 

- 01/01/2025 to 12/31/2025 

OC Parks/Oakland Transit 

- 10/01/2024 to 09/30/2025 

Art Authority 

- 07/01/2024 to 06/30/2025 

Zoo Authority 

- 10/01/2024 to 09/30/2025 

Walled Lake Schools 

- 07/01/2024 to 06/30/2025 

2 

<< 

w 

> 

PAYABLE DECEMBER 1, 2024 - FEBRUARY 14, 2025 

3% PENALTY AFTER FEBRUARY 14, 2025 

2025 DOG LICENSE DUE AND PAYABLE DEC 1, 2024 

DELINQUENT AFTER JUNE 1, 2025 

FAILURE TO RECEIVE BILL DOES NOT WAIVE PENALTY 

E -17-28-453-018 

DELANO, JAMES 

DELANO, ELIZABETH 

1170 DRAKESHIRE DR 

COMMERCE TOWNSHIP, MI 48390 

#%% DO NOT PAY 

IF YOUR MORTGAGE ESCROW PAYS. 

RETAIN FULL BILL FOR YOUR RECORDS ONLY. *## 

Property Address 

1170 DRAKESHIRE DR 

COMMERCE TOWNSHIP, MI 48390 

Partial Description of Property 

; 

T2N, R8E, SEC 28 OAKLAND COUNTY CONDOMINIUM 

PLAN NO 2330 WINDWHEEL ESTATES CONDOMINIUM 

UNIT 18 L 55762 P 737 3-5-21 

FR 451-008 

BEGINNING MARCH 1, 2025 all unpaid 2024 taxes must be paid to 

Robert Wittenberg, Oakland County Treasurer, 1200 N Telegraph Rd, 

Pontiac MI 48341 with additional penalties. During the month of 

March, a revised statement from the Township Treasurer must 

accompany your remittance to the County Treasurer. 

42558 

0 

E -17-28-453-018 

63290 

% DECLARED | "NONPRE.TAX | 

asamieyaiup 

| STATE EQUALIZED 

ASPRE. 

BASE 

VALUE 

0.0000% 

161,600 

161,600 

187,040 

COUNTY P/R 

0.65000 

105.04 

COUNTY HCMA 

0.20620 

33.32 

700 AUTHORITY 

0.09410 

15.20 

TWP OPERATING 

1.41000 

227.85 

CHARTER DREARY 

9:3%000 

Hie 

CHARTER 

. 

VOTED LIBRARY 

0.65650 

106.09 

PARKS/OPEN 

SPACE 

0.36620 

59.17 

FIRE 

SAD VOTED 

2.80000 

452.48 

POLICE 

SAD VOTED 

2.62200 

423.71 

ART INSTITUTE 

0.19370 

31.30 

OBRKLAND TRANSIT 

0.94640 

152.93 

WL OPERATING 

0.94530 

152.76 

TRASH COLLECTION 

238.77 

TAYLOR-LADD DRN 

| 

2.57 

PAID 

COMMERCE TOWNSHIP 

JAN 02 2005 

— 

RG 

COMMERCE TOWNSHIF 

[EIF5E PAY ONLINE BY VISA, MASTERCARD, DISCOVER, AMEX or eCheck 

ite 

VISIT: www.paylocaltaxes.com 

A CONVENIENCE FEE WILL APPLY 

PLEASE CHECK THE CHARGES ON YOUR BILL FOR ANY SPECIAL 

ASSESSMENTS, FOR EXAMPLE TRASH COLLECTION, ETC. 

2,098.15 

Y 

NOTE THAT THESE ITEMS ARE NOT DEDUCTIBLE FOR TAX PURPOSES. 

Ri] 

2,098.15 

*P.R.E. = Principal Residence Exemption 

Checks are accepted only as conditional payment. If not honored by bank, tax is unpaid and subject to 

11/26/2024

Michigan Department of Treasury 

E C = IV E Dlaso 

2766 (Rev, 05-16} 

Property Transfer Affidavit 

This form is issued under | MA iv Filing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even if you are nol 

dor 

a 

4 The completed 

Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer. 

The information on this form is NOT CONFIDENTIAL. 

AAR AOE TEAR LAL ULE 

2. County 

Ej 

tBVIDRIE brkanstd dof Mi dadhirbE signed) 

June 10, 2024 

5. Purchase Price of Real Estate 

486,900.00 

8. Seller's {Transferor) Name 

1. Street Address of Properly 

1170 Drakeshire Drive 

Oakland 

4, Location of Real Estate (Check appropriate field and enter name in the space below.) 

Meiy 

Township 

[] vitage 

Commerce 

Joseph Schulist Builders, Inc. 

7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Mailing Address 

BIN, This number ranges from 10 to 25 digits. 

It usually includes hyphens and sometimes includes | James Delano and Elizabeth Delano 

letters. it is on the property tax bill and on the assessment notice, 

1170 Drakeshire Drive, Commerce Township, MI 48390 

9. Buyer's (Transferee) Telephone Number 

E-17-28-453-018 

(248) 320-0934 

Items 10 - 15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfers include, but are not limited to, deeds, land ce transfers involving trusts or wills, certain long-term leases and business interest, See 

page 2 for fist. 

0 Land Contract 

1 Lease 

Deed 

J Other (specify) 

11. Was property purchased from a 

financial institution? | 12. is the transfer between related 

persons? 

13. Amount 

of Down Payment 

J Yes 

hve 

[1 Yes 

Be 

14. If you financed the purchase, did you pay market rate of interest? 

15. Amount Financed (Borrowed) 

[I Yes 

| No 

0.00 

EXEMPTIONS 

. 

: 

Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, Indicate below the type of exemption you are claiming. 

If you claim an exemption, your assessor may request more information to support your claim, 

Transfer from one spouse to the other spouse 

1 Change in ownership solely to exclude or include a spouse 

| Transfer between certain family members “(see page 2) 

(I Transfer of that portion of a property subject to a life lease or iife estate {until the life lease or life estate expires) 

! Transfer between certain family members of that portion of a property after the expiration or termination 

of a life estate or life lease retained 

by transferor ** (see page 2) 

J Transfer to effect the foreclosure or forfeiture of real property 

| Transfer by redemption from a tax sale 

[I Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust 

J Transfer resulting from a court order unless the order specifies a monetary payment 

[| Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse) 

O Transfer to establish or release a security interest (coltateral) 

M4 Transfer of real estate through normal public trading of stock 

1 Transfer between entities under common control or among members of an affiliated group 

Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. 

| Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. 

0 Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed. 

0 Transfer of Jand with qualified conservation easement (land only - not improvements)

Michigan Department of Treasury, 

TH is 

1S 

NOT 

A TAX 

B ILL 

L-4400 

1019 (Rev, 10-24) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This is a mode! assessment notice to be used by the local assessor. 

FROM: CHARTER TOWNSHIP OF COMMERCE 

PARCEL IDENTIFICATION 

MICHEAL R. LOHMEIER, ASSESSOR 

PARCEL NUMBER: 

E -17-28-453-018 

2009 TOWNSHIP DRIVE 

SCHOOL DISTRICT: 

WALLED LAKE CONS SCH DIST 

COMMERCE TOWNSHIP MI 48390 

PROPERTY ADDRESS: 

1170 DRAKESHIRE DR 

COMMERCE TOWNSHIP, Mi 48390 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

DELANO, JAMES 

% Exempt As "Homeowners Principal Residence™ 

00% 

DELANO, ELIZABETH 

% Exempt As "Qualified Agricultural Property": 

.00% 

1170 DRAKESHIRE DR 

% Exempt As "MBT Industrial Personal: 

00% 

COMMERCE TOWNSHIP Mi 48390 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt 

As "Qualified Forest Property": 

[] Yes 

No 

Exempt As "Development Property": 

[| Yes 

No 

LEGAL DESCRIPTION: 

. 

T2N;-ROE SEC 28 OAKLAND COUNTY CONDOMINIUM PLAN NC 2330 WINDWHEEL ESTATES CONDOMINIUM UNIT 18 L 55762-P- 

737 3-5-21 

FR 451-008 

ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

407 

Residential 

The change in taxable value will increase/decrease your tax bili for the 2025 

PRIOR AMOUNT 

CURRENT AMOUNT 

SHANGE FROM 

year by approximately: 

$3,724 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

161,600 

239,690 

78,090 

2. ASSESSED VALUE: 

187,040 

239,690 

52,650 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

: 

4. STATE EQUALIZED VALUE (SEV): 

187,040 

239,690 

52,650 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024: WAS 

6. Assessor Change Reason(s): 

Market Adjustment 

New Construction 

———The.2025.Inflation-Rate- Multiplieris: 

1.031 

no 

EE 

— 

i 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 

Oakland County Equalization 

{248)858-0776 or (248)858-0773 

equal@oakgov.com 

March Board of Review Appeal Information: 

The Board of Review will meet at the Commerce Township Hall 

- 2009 Township Dr., on Tuesday, March 4th and Wednesday, March

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34O0"NTCENTER 

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Commeaece 7a M). 

78390

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