Chester Howard, Petitioner V Township Of Clinton, Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Chester Howard, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000312 

 

Clinton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax years at 

issue within 20 days of entry of this Consent Judgment. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of the entry of this Consent Judgment. If a refund is warranted, it shall be without 

interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share 

of any property tax administration fees paid and penalty and interest paid on delinquent 

taxes. The refund shall also separately indicate the amount of the taxes, fees, 

penalties, and interest being refunded. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: April 3, 2026 

 

 

 

By: /s/ Patricia L. Halm 

am 

 

 

 

 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 26-000312 

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.

Page 1

RECEIVED 

APR 09 209 

CLINTON 

TOWNSHIP 

HIGAN TAX Rig, 

Elizabeth Schwartz, MMAO, PPE, Assessor * Alicia Bernabei, MMAQO, PPE, Assistant Assessor 

March 30, 2026 

franinfo:4605 

26108035-1 

04/01/26 

Cid: 

7548 

fmt: $25.00 

1D: 

THE HOWARD FAKILY LIVING TRUST 

Michigan Tax Tribunal 

P O Box 30232 

Lansing, MI 48909 

RE: Chester Howard vs. Charter Township of Clinton 

MTT Docket NO. 26-000312 

Dear Tax Tribunal: 

Please find Stipulation for Entry of Consent Judgement in the above-referenced matter 

enclosed. A hearing has not been scheduled as of this date. 

Please accept this Stipulation and issue a Consent Judgement at your earliest 

convenience. 

If you require additional information, please contact me at 586-723-8021. 

Respectfully, 

bay Cog 

Casey Currey MAAO 

Property Appraiser IV 

Enclosure 

Cc: Chester Howard

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

HOWARD, CHESTER 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000312 

TOWNSHIP OF CLINTON 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. 

The subject property is in MACOMB 

County. 

2. 

Owner's name and subject property address: THE HOWARD FAMILY TRUST 

23380 WHITLEY DR 

CLINTON 

TOWNSHIP, MI'48035 

3. 

The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year 

Revised PRE Percentage 

16-11-26-254-002 

2026 

100% 

4. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Twp Assessing Dept is willing ta stipulate 

ta returning this exemption to 100% status

Page 3

MTT Docket No. 26-000312 

Page 2 of 2 

IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 

5. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

6. 

The parties agree to the withdrawal of tax year(s) 

“Y of (ox 

Tres Representative or, 

if none, Petitioner: 

MLA 

(Ae, 

NJ Ava 

v 

ad 

Printed Name: 

Mic beet 

AN 

- How) 

Date: 

A “7 Va 

4 or Cdl representative: 

Printed Name: Z/taabetd 

 Sehunte 

Date: 

Ys, iv ory

Page 4

N= 

CLINTON 

TOWNSHIP 

40700 Romeo Plank Road 

Clinton Township, MI 48038-2900 

rp pd 

i 

Ek 

quadient 

FIRST-CLAS

30 MAR 2026PM 7a 

% 

Mi 

Peg: $000.7

L 

Et 

03/30/2026 

: 

= 

043M3125048

To Box 

Fo232— 

Lansis 

’ 

YW 

“gq09 

ETH 

ee 

mite 

EE 

Te 

LF LL 

PR 

Tt RP 

FEL 

FF ETO

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.

Page 1

RECEIVED 

APR 09 209 

CLINTON 

TOWNSHIP 

HIGAN TAX Rig, 

Elizabeth Schwartz, MMAO, PPE, Assessor * Alicia Bernabei, MMAQO, PPE, Assistant Assessor 

March 30, 2026 

franinfo:4605 

26108035-1 

04/01/26 

Cid: 

7548 

fmt: $25.00 

1D: 

THE HOWARD FAKILY LIVING TRUST 

Michigan Tax Tribunal 

P O Box 30232 

Lansing, MI 48909 

RE: Chester Howard vs. Charter Township of Clinton 

MTT Docket NO. 26-000312 

Dear Tax Tribunal: 

Please find Stipulation for Entry of Consent Judgement in the above-referenced matter 

enclosed. A hearing has not been scheduled as of this date. 

Please accept this Stipulation and issue a Consent Judgement at your earliest 

convenience. 

If you require additional information, please contact me at 586-723-8021. 

Respectfully, 

bay Cog 

Casey Currey MAAO 

Property Appraiser IV 

Enclosure 

Cc: Chester Howard

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

HOWARD, CHESTER 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000312 

TOWNSHIP OF CLINTON 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. 

The subject property is in MACOMB 

County. 

2. 

Owner's name and subject property address: THE HOWARD FAMILY TRUST 

23380 WHITLEY DR 

CLINTON 

TOWNSHIP, MI'48035 

3. 

The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year 

Revised PRE Percentage 

16-11-26-254-002 

2026 

100% 

4. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

Twp Assessing Dept is willing ta stipulate 

ta returning this exemption to 100% status

Page 3

MTT Docket No. 26-000312 

Page 2 of 2 

IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 

5. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

6. 

The parties agree to the withdrawal of tax year(s) 

“Y of (ox 

Tres Representative or, 

if none, Petitioner: 

MLA 

(Ae, 

NJ Ava 

v 

ad 

Printed Name: 

Mic beet 

AN 

- How) 

Date: 

A “7 Va 

4 or Cdl representative: 

Printed Name: Z/taabetd 

 Sehunte 

Date: 

Ys, iv ory

Page 4

N= 

CLINTON 

TOWNSHIP 

40700 Romeo Plank Road 

Clinton Township, MI 48038-2900 

rp pd 

i 

Ek 

quadient 

FIRST-CLAS

30 MAR 2026PM 7a 

% 

Mi 

Peg: $000.7

L 

Et 

03/30/2026 

: 

= 

043M3125048

To Box 

Fo232— 

Lansis 

’ 

YW 

“gq09 

ETH 

ee 

mite 

EE 

Te 

LF LL 

PR 

Tt RP 

FEL 

FF ETO

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.

Page 1

CLINTON 

TOWNSHIP 

Elizabeth Schwartz, MMAQ, PPE, Assessor © 

Alicia Bernabei, MMAQ, 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 Carrey 

Casey Currey, MAAO 

Interim Property Appraiser 

Enclosure (1)

Page 2

Michigan Department of Treasury 

. 

. 

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 

Typs 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 

Tounste | INTON 

MACOMB 

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

23380 WHITLEY 

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

8. 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: 

] a. The owner is not a Michigan resident. 

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

] ¢. 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 

.- 

Lo 

= 

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

ELIZABETH SCHWARTZ 

16, Signature of Local Assessor 

7, 

- 

17. Date 

hit 

ENTERED JAN 

20 20] 

18. Address and Telephone Number of Local Gdvernment 

40700 ROMEO PLANK CLINTON TWP, M1 48038 

586-286-9468 

19. Email Address of Assessor 

ASSESSOR@CLINTONTOWNSHIP.COM 

a)

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 26-000312

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Township Of Clinton (MACOMB)

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

First Name

Elizabeth

M.I.

Last Name

Schwartz

Firm Name (if any)

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

40700 Romeo Plank

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

586-723-8016

Fax Number

E-mail Address

assessor@clintontownship.com

Section 3: Subject Property Information

Parcel Identification Number(s):

16-11-26-254-002

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (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 Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

Petitioner has provided sufficient evidence for stipulation of PRE Denial Appeal.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2026

Check what action prompted this appeal:

Local Unit

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

01/20/2025

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Elizabeth Schwartz

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.

Page 1

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=

Page 2

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 

[]

Page 3

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)

Page 4

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

Page 5

RCE

Page 6

CL

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Chester Howard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000312

Township Of Clinton,

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: March 19, 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

Page 2

Michael R Howard

Michael R Howard

23380 Whitley Drive

Clinton Township , MI 48035-4630

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.

Page 1

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=

Page 2

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 

[]

Page 3

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)

Page 4

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

Page 5

RCE

Page 6

CL

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