MITATPetitionPreQAeFormInit.pdf

Thomas R Denton Petitioner V Township Of Independence Respondent · 26-000859-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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:

Individual

Local Unit of Government:

First Name

Thomas

M.I.

R

Last Name/Company Name

Denton

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

322 N. Baldwin Road

City or Town

Clarkson

State

Michigan

ZIP Code

48348

Telephone Number

2489907434

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

tom.denton@dentonsoftware.com

 

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

First Name

Andrew

M.I.

R

Last Name

Shotwell

Firm Name (if any)

Smith & Johnson, Attorneys, PC

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

534 E. Front Street

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

2319460700

E-mail Address

ashotwell@smith-johnson.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

J-08-01-200-024

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

Yes

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

322 N. Baldwin Road

Clarkson

Michigan

48348

Taxing Authority:

Township Of Independence (OAKLAND)

County:

Oakland

Classification of Property:

Real

Residential

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Subject property was purchased in 2025 and directly across Baldwin Road from Petitioner’s primary residence, located at 322 N. Baldwin Road, Clarkston, MI. 

Petitioner’s primary residence is in Orion Township, Parcel Nos. O-09-06-100-51 and O-09-06-100-52 (the “Residence Parcel”). The subject Property is directly across 

Baldwin Road, lying in Independence Township, Parcel No. J-08-01-200-024 (the “Contiguous Parcel”). See Map attached as Exhibit 1. The Contiguous Parcel is 

unoccupied and classified as residential. The Residence Parcel and the Contiguous Parcel are separated by N. Baldwin Road, a public road. But for the existence of 

N. Baldwin Road, the two parcels would share a common boundary and be physically contiguous.

Petitioner timely filed a Principal Residence Exemption Affidavit (Form 2368) claiming the PRE for both parcels. However, Respondent denied the PRE as to the 

Contiguous Parcel, on the grounds that it is not contiguous to the Residence Parcel because the two parcels are separated by N. Baldwin Road. This interpretation is 

incorrect. Specifically, MCL 211.7dd (c) defines "principal residence" to include contiguous unoccupied residential property and expressly states:

Contiguity is not broken by boundary between local tax collecting units, a road, a right-of-way, or property purchased or taken under condemnation proceedings by 

a public utility for power transmission lines if the 2 parcels separated by the purchased or condemned property were a single parcel prior to the sale or 

condemnation. MCL 211.7dd(c) (emphasis added).

The statutory language could not be clearer: a road does not break contiguity. Respondent's denial is therefore contrary to the express text of the governing statute.

Moreover, the Michigan Department of Treasury's Guidelines for the Principal Residence Exemption address this precise situation. The Department provides the 

following example which is directly on point:

13. Chris owns Blue Acre, his principal residence, and Red Acre, a vacant classed residential parcel. Blue Acre and Red Acre are separated by St. Joseph Road and 

would adjoin but for this road. Does Red Acre qualify for the principal residence exemption? Yes. Roads or rights-of-way do not break contiguity. Michigan 

Department of Treasury, Principal Residence Exemption Guidelines, michigan.gov/taxes, PRE FAQ – Adjoining or Contiguous Principal Residence.

Respondent's denial is directly contrary to the Department of Treasury's own published guidance and is without legal basis.

 

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:

 

 

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?

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Andrew K. Shotwell

/s/

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