D&E Property Services LLC, Petitioner V Township Of Northfield, 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

D&E Property Services LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004250

Township Of Northfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-004250

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 4, 2025

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

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

D&E Property Services LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004250

Township Of Northfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 24-004250

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 4, 2025

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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY

Page 6

MTT

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

D&E Property Services LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004250

Township Of Northfield,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: May 20, 2025

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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

Page 2

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

D&E Property Services LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004250

Township Of Northfield,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: May 20, 2025

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

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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 

MAY 2 0 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

FAREING 

DIRECTOR 

D & E Property Services 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-004250 

Northfield Township 

5 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

1 wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

Additional information has been discovered that will nulify any reason to move forward 

with this petition. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

x_ 

| am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

| shall grant Respondent the opportunity to object to this withdrawal. 

FA 

nil 2 

ast 

Daniel C. Prast-D&E Property Services 

Party/Representative (sign here) 

Print name of person signing 

he

Page 2

Daniel C. & Elizabeth Prast 

6500 N. Maple Rd. 

Ann Arbor, MI 43105 

METROPLEX MI 480 

i6 MAY.2025 

PM 6 

L

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 

D&E Property Services LLC, 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-000110 & 

 

 

 

 

 

 

 

 

 

24-004250 

 

v 

 

 

 

 

 

 

 

Case Type: Principal Residence 

 

 

 

 

 

 

 

 

Exemption 

 

Northfield Township, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Joshua M. Wease 

 

ORDER SEVERING PETITIONER’S UNCAPPING APPEAL AND ASSIGNING IT 

TO DOCKET NUMBER 24-004250 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

October 15, 2024 

Appearances on Behalf of Petitioner: 

Daniel Prast 

Appearances on Behalf of Respondent: Thomas Monchak 

 

SUMMARY OF JUDGMENT 

 

Petitioner is not liable for the additional taxes, penalties, and interest owing as a 

result of the delay rescission of the previous owner’s Principal Residence Exemption 

(PRE) of Parcel No. B-02-05-400-004 for the 2021, 2022, and 2023 tax years pursuant 

to MCL 211.7cc(6), and (8). 

 

PROCEDURAL HISTORY 

 

Respondent issued a notice denying the property’s PRE on December 19, 2023. 

Petitioner filed a petition with the Tribunal on January 19, 2024, and Respondent filed 

an answer on May 28, 2024. 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: (1) whether Petitioner’s property qualifies for a PRE under 

MCL 211.7cc and (2) whether Petitioner is liable for tax, interest, and penalty where 

they never claimed the PRE and Respondent improperly processed the PRE Rescission 

filed by the previous owner.

Page 2

MTT Docket No. 24-000110 & 24-004250 

Page 2 of 10 

 

A petitioner must prove, by a preponderance of the evidence, that they are entitled to an 

exemption.1 

 

As for the applicable statutory law: 

 

MCL 211.7cc provides that: 

 

A principal residence is exempt from the tax levied by a local school 

district for school operating purposes to the extent provided under . . . 

MCL 380.1211, if an owner of that principal residence claims an 

exemption as provided in this section. 

 

MCL 211.7cc(6) provides that: 

 

Except as otherwise provided in subsections (5), (32), and (33), if the 

assessor of the local tax collecting unit believes that the property for which 

an exemption is claimed is not the principal residence of the owner 

claiming the exemption, the assessor may deny a new or existing claim by 

notifying the owner and the county treasurer in writing of the reason for the 

denial and advising the owner that the denial may be appealed to the 

residential and small claims division of the Michigan tax tribunal within 35 

days after the date of the notice. The assessor may deny a claim for 

exemption for the current year and for the 3 immediately preceding 

calendar years. If the assessor denies an existing claim for exemption, 

the assessor shall remove the exemption of the property and, if the tax roll 

is in the local tax collecting unit's possession, amend the tax roll to reflect 

the denial and the local treasurer shall within 30 days of the date of the 

denial issue a corrected tax bill for any additional taxes with interest at the 

rate of 1.25% per month or fraction of a month and penalties computed 

from the date the taxes were last payable without interest or penalty. If 

the tax roll is in the county treasurer's possession, the tax roll shall be 

amended to reflect the denial and the county treasurer shall within 30 days 

of the date of the denial prepare and submit a supplemental tax bill for any 

additional taxes, together with interest at the rate of 1.25% per month or 

fraction of a month and penalties computed from the date the taxes were 

last payable without interest or penalty. Interest on any tax set forth in a 

corrected or supplemental tax bill shall again begin to accrue 60 days after 

the date the corrected or supplemental tax bill is issued at the rate of 

1.25% per month or fraction of a month. Taxes levied in a corrected or 

supplemental tax bill shall be returned as delinquent on the March 1 in the 

year immediately succeeding the year in which the corrected or 

supplemental tax bill is issued. If the assessor denies an existing claim for 

exemption, the interest due shall be distributed as provided in subsection 

(25). However, if the property has been transferred to a bona fide 

purchaser before additional taxes were billed to the seller as a result of the 

 

1 ProMed Healthcare v Kalamazoo, 249 Mich App 490; 644 NW2d 47 (2002).

Page 3

MTT Docket No. 24-000110 & 24-004250 

Page 3 of 10 

 

denial of a claim for exemption, the taxes, interest, and penalties shall not 

be a lien on the property and shall not be billed to the bona fide purchaser, 

and the local tax collecting unit if the local tax collecting unit has 

possession of the tax roll or the county treasurer if the county has 

possession of the tax roll shall notify the department of treasury of the 

amount of tax due, interest, and penalties through the date of that 

notification. The department of treasury shall then assess the owner who 

claimed the exemption under this section for the tax, interest, and 

penalties accruing as a result of the denial of the claim for exemption, if 

any, as for unpaid taxes provided under 1941 PA 122, MCL 205.1 to 

205.31, and shall deposit any tax or penalty collected into the state school 

aid fund and shall distribute any interest collected as provided in 

subsection (25). The denial shall be made on a form prescribed by the 

department of treasury. The assessor shall forward to the department of 

treasury a copy of a denial upon a request by the department of treasury. 

 

MCL 211.7dd provides that: 

 

Principal residence means the 1 place where an owner of the property has 

his or her true, fixed, and

Page 4

MTT

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.