Record Finder / 26-002889-TT
Michigan
Brad Horton Petitioner V City Of St. Clair Shores Respondent
- Petitioner
- Brad Horton
- Respondent
- City Of St. Clair Shores
Case overview
- Docket number
- 26-002889-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/29/2026 | $25.00 | Download |
Documents
SC_Order_of_Default_of_Petition.2026-10-06_13-14-29.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Brad Horton, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002889 City Of St. Clair Shores, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: October 6, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 2
MTT Docket No. 26-002889 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Brad Horton, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002889 City Of St. Clair Shores, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: October 6, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 4
MTT Docket No. 26-002889 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
scpetition_pre qae.pdfRead complete document text →
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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
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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/
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SC_Notice_of_Docket_Number.2026-10-06_13-12-56.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Brad Horton, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002889 City Of St. Clair Shores, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Brad Horton, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002889 City Of St. Clair Shores, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
scpetition_pre qae.pdfRead complete document text →
Read document text excerpt
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/
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.