scpetition_pre qae.pdf
Brad Horton Petitioner V City Of St. Clair Shores Respondent · 26-002889-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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 Filer Type: Local Unit of Government: Individual First Name M.I. Last Name/Company Name Brad Horton Mailing Address (No., Street, P.O. Box or Rural Route) 26918 Koerber St. City or Town State ZIP Code St. Clair Shores Michigan 48081 Telephone Number 5866349459 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) brad@usautosupplymi.com Section 3: Subject Property Information Parcel Identification Number: 09-14-23-303-017 How many parcels are you appealing? Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel 1 N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 26918 Koerber St. St. Clair Shores Michigan 48081 Taxing Authority: County: City Of St. Clair Shores (MACOMB) Macomb Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Explain the Reason for this Appeal The reason for this appeal is the removal of my Conditional Rescission of Principal Residence Exemption status for 2026. In 2025 I correctly prepared and filed Form 4640 for Conditional Rescission of Principal Residence Exemption (CRPRE) as I had purchased and moved to a new home and had put my St. Clair Shores residence up for sale. Having met the requirements for the CRPRE for 2025 I was approved and granted a reduction of my 2025 property taxes due. When I filled the initial request in person I was told by the representative in the assessors office that I was fine until the residence sells. Upon receipt of my 2026 Summer tax bill I noted that the millage had been restored and billed to me. Upon calling the assessors office in July 2026 I was informed that I had to re submit Form 4640 before 12/31/25 to receive the exemption for 2026 to verify the property was still in compliance with the CRPRE requirements. As I did not refile the Form 4640 before 12/31/2025 the exemption had been removed. This non-filing was my oversight due to not fully knowing the requirements and trusting what the assessors office representative told me. Unfortunately, I was with the understanding that I only had to notify upon sale closing. Today, as my residence is still up for sale and meets the requirements for the exemption for 2026, I am appealing to you in hope that you will grant the exemption for 2026 and allow me to file the Form 4640 by 12/31/26 for 2027 if my home has not sold. Thank you for you consideration in this matter. Section 6: Jurisdictional Issues List the year(s) denied: 2026 Indicate who denied the exemption under appeal: Assessor If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-07-01 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. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Brad Horton /s/