Four Branches 4, LLC Petitioner Vs. Township Of Clayton 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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Four Branches 4, LLC,

Petitioner,

v

 

 

Township Of Clayton,

Respondent.

 MTT Docket No. 26-001059

Please be advised that 26-001059 has been placed on a two-week Prehearing General 

Call commencing September 01, 2027. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-001059

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 5, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 1, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2026

Page 3

MTT Docket No. 26-001059

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF

Page 5

MTT

Page 6

MTT

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Page 1

RECEIVED 

SEP 11 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Four Branches 4, LLC, 

Petitioner, 

Vv. 

MTT Docket No: 26-001059 

Township of Clayton, 

Respondent. 

/ 

ENTIRE TRIBUNAL ANSWER TO PETITION 

Respondent, through its Assessor Heather MacDermaid (Legacy 

Assessing Services, Inc.), answers as follows: 

1. 

Admit 

2. 

Admit 

3. 

Admit 

4. 

Deny for parcel 04-34-400-007 which is classified as 402 residential 

vacant. Admit as to parcels 04-34-400-009, 04-34-400-014 & 04-34- 

400-015. 

s. 

Admit 

6. 

Admit 

7. 

Admit

Page 2

9. 

Admit 

10. 

Neither admit nor deny. Leave Petitioner to its proofs. 

11. 

Neither admit nor deny 

12 & 13. Respondent requests that this Honorable Tribunal confirm the 

current True Cash Value, Assessed Value and Taxable Value. 

~ 

September 8, 2026 

RN 

ath 

TY 

NN 

& 

RAW 

MON 

Heather MacDermaid 

Township of Clayton Assessor 

PO Box 489 

Fenton, M1 48430 

legacyassessing@gmail.com 

810-750-1660

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Four Branches 4, LLC 

Petitioner, 

V. 

MTT Docket No: 26-001059 

Township of Clayton, 

Respondent. 

/ 

PROOF OF SERVICE 

Heather MacDermaid states that on September 8, 2026 she served a copy of 

the Answer to Petition in the above matter by first class mail to the 

following parties: 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Peter Ellenson 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

\ 

September 8, 2026 

ation Waa uma A 

Heather MacDermaid

Page 4

Legacy Assessing Services, Inc. 

a 

PO Box 489 

or 

METROPLEX MI 

480 

Fenton, MI 48430" 

— 

9 SEP 2026 

PM I0L 

d 

YH 

302 

1 

dds 

Ki, PonwRosy 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

IR ER EER 

TH TL IE 

RH HUT

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001059

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Four Branches 4 - Clayton Twp - POS 2026 ET Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

_______________________________ 

_______________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

2. City Clerk or Township Supervisor/Clerk (via certified mail): 

3. County Equalization Director (via first class mail or personal service): 

4. County Clerk (via first class mail or personal service): 

5. Secretary of the local school board (via first class mail or personal service): 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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 

Four Branches 4, LLC

26-001059

Clayton Township

Peter Ellenson

August 27, 2026

Clayton Township Assessor, 2011 S. Morrish Road, Swartz Creek, MI 48473 

Clayton Twp Clerk, 2011 S. Morrish Road, Swartz Creek, MI 48473

Genesee County Equalization Director, 324 S. Saginaw Street, Suite 8B, Flint, MI 

48502

Genesee County Clerk, 324 S Saginaw St, Flint, MI 48502

Secretary of the Board, School District, 8354 Cappy Lane, Swartz Creek, MI 48473

/s/ Peter Ellenson

Peter Ellenson

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FOUR BRANCHES 4, LLC, 

 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Dkt. No. 

 

 

 

 

 

 

 

 

 

CLAYTON TOWNSHIP, 

 

 

 

Parcel Nos. 25 04 34 400 015 

Respondent. 

 

 

 

 

25 04 34 400 014 

______________________________________/ 

 

25 04 34 400 007 and 

 

 

 

 

 

 

 

 

25 04 34 400 009 

PETER ELLENSON (P 47383) 

 

 

 

 

LAW OFFICE OF PETER ELLENSON, P.C. 

 

 

Attorney for Petitioner 

 

 

 

 

 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

248 406 4443 

peter@ellensonlaw.com 

______________________________________/ 

 

ENTIRE TRIBUNAL TAX PETITION – TY 2026 

 

 

NOW COMES Petitioner, FOUR BRANCHES 4, LLC, through its attorney, PETER 

ELLENSON, and states as follows in support of this Petition: 

1. 

Petitioner is a party in interest with respect to the property taxes for the following 

parcel numbers: 25 04 34 400 015, 25 04 34 400 014, 25 04 34 400 007 and 25 04 34 400 009 

located at 9110 Miller Road, Swartz Creek, MI 48473. 

 

2. 

Petitioner’s principal office address is 3035 E Grand Blanc Road, Grand Blanc, 

MI 48439. 

3. 

Respondent Clayton Township assesses and collects the ad valorem property 

taxes associated with the subject parcels. 

4. 

The subject properties are classified as commercial improved (201). 

5. 

The subject properties are located in Genesee County. 

6. 

This appeal involves the properties’ true cash and taxable values.

Page 2

7. 

The tax year at issue is 2026. 

8. 

No Board of Review protest was required or filed for the properties. 

9. 

The 2026 values for the subject properties as established by the Respondent at its 

March 2026 Board of Review are: 

25 04 34 400 015 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,781,000 

 

 

1,390,500 

 

 

1,390,500 

 

25 04 34 400 014 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,720,400 

 

 

860,200 

 

 

860,200 

 

25 04 34 400 007 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

68,400 

 

 

34,200 

 

 

34,200 

 

25 04 34 400 009 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

159,400 

 

 

79,700 

 

 

79,700 

 

10. 

Petitioner contends that the values for the subject property are: 

25 04 34 400 015 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

900,000 

 

 

450,000 

 

 

450,000 

 

25 04 34 400 014 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

900,000 

 

 

450,000 

 

 

450,000 

 

25 04 34 400 007 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

50,000 

 

 

25,000 

 

 

25,000 

 

25 04 34 400 009 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

150,000 

 

 

75,000 

 

 

75,000

Page 3

11. 

The values in dispute for the subject property are: 

25 04 34 400 015 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,881,000 

 

 

940,500 

 

 

940,500 

 

25 04 34 400 014 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

820,400 

 

 

410,200 

 

 

410,200 

 

25 04 34 400 007 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

18,400 

 

 

9,200 

 

 

9,200 

 

25 04 34 400 009 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

9,400 

 

 

4,700 

 

 

4,700 

12. 

Petitioner requests that this Honorable Tribunal order the assessing entity to 

correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or 

on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 

13. 

The basis for the requested relief is that the assessed and taxable values exceed 

50% of the true cash value of the subject property. 

 

Respectfully submitted, 

 

/s/ Peter Ellenson 

_______________________________ 

 

Date: May 15, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner 

248 406 4443 

peter@ellensonlaw.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Four Branches 4, LLC

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

3055 E Grand Blanc Road

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

2484064443

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

peter@ellensonlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Law Office of Peter Ellenson, PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334-3177

Telephone Number

2487031134

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

peter@ellensonlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

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

9110 Miller Road

Swartz Creek

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48473

Taxing Authority (City or Township)

Township Of Clayton (GENESEE) 

County

Genesee

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 015

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1390500

Current Taxable Value as established by the Board of Review:

1390500

What do you believe is the fair market value (also known as True Cash Value)?

900000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

450000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

450000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 014

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

860200

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

860200

What do you believe is the fair market value (also known as True Cash Value)?

900000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

450000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

450000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 007

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

34200

Current Taxable Value as established by the Board of Review:

34200

What do you believe is the fair market value (also known as True Cash Value)?

50000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

25000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

25000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 009

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

79700

Current Taxable Value as established by the Board of Review:

79700

What do you believe is the fair market value (also known as True Cash Value)?

150000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

75000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

75000

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Peter Ellenson

Payment Information

Amount:

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

Four Branches 4, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001059

Township Of Clayton, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 14, 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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FOUR BRANCHES 4, LLC, 

 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Dkt. No. 

 

 

 

 

 

 

 

 

 

CLAYTON TOWNSHIP, 

 

 

 

Parcel Nos. 25 04 34 400 015 

Respondent. 

 

 

 

 

25 04 34 400 014 

______________________________________/ 

 

25 04 34 400 007 and 

 

 

 

 

 

 

 

 

25 04 34 400 009 

PETER ELLENSON (P 47383) 

 

 

 

 

LAW OFFICE OF PETER ELLENSON, P.C. 

 

 

Attorney for Petitioner 

 

 

 

 

 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

248 406 4443 

peter@ellensonlaw.com 

______________________________________/ 

 

ENTIRE TRIBUNAL TAX PETITION – TY 2026 

 

 

NOW COMES Petitioner, FOUR BRANCHES 4, LLC, through its attorney, PETER 

ELLENSON, and states as follows in support of this Petition: 

1. 

Petitioner is a party in interest with respect to the property taxes for the following 

parcel numbers: 25 04 34 400 015, 25 04 34 400 014, 25 04 34 400 007 and 25 04 34 400 009 

located at 9110 Miller Road, Swartz Creek, MI 48473. 

 

2. 

Petitioner’s principal office address is 3035 E Grand Blanc Road, Grand Blanc, 

MI 48439. 

3. 

Respondent Clayton Township assesses and collects the ad valorem property 

taxes associated with the subject parcels. 

4. 

The subject properties are classified as commercial improved (201). 

5. 

The subject properties are located in Genesee County. 

6. 

This appeal involves the properties’ true cash and taxable values.

Page 2

7. 

The tax year at issue is 2026. 

8. 

No Board of Review protest was required or filed for the properties. 

9. 

The 2026 values for the subject properties as established by the Respondent at its 

March 2026 Board of Review are: 

25 04 34 400 015 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,781,000 

 

 

1,390,500 

 

 

1,390,500 

 

25 04 34 400 014 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,720,400 

 

 

860,200 

 

 

860,200 

 

25 04 34 400 007 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

68,400 

 

 

34,200 

 

 

34,200 

 

25 04 34 400 009 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

159,400 

 

 

79,700 

 

 

79,700 

 

10. 

Petitioner contends that the values for the subject property are: 

25 04 34 400 015 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

900,000 

 

 

450,000 

 

 

450,000 

 

25 04 34 400 014 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

900,000 

 

 

450,000 

 

 

450,000 

 

25 04 34 400 007 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

50,000 

 

 

25,000 

 

 

25,000 

 

25 04 34 400 009 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

150,000 

 

 

75,000 

 

 

75,000

Page 3

11. 

The values in dispute for the subject property are: 

25 04 34 400 015 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,881,000 

 

 

940,500 

 

 

940,500 

 

25 04 34 400 014 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

820,400 

 

 

410,200 

 

 

410,200 

 

25 04 34 400 007 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

18,400 

 

 

9,200 

 

 

9,200 

 

25 04 34 400 009 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

9,400 

 

 

4,700 

 

 

4,700 

12. 

Petitioner requests that this Honorable Tribunal order the assessing entity to 

correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or 

on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 

13. 

The basis for the requested relief is that the assessed and taxable values exceed 

50% of the true cash value of the subject property. 

 

Respectfully submitted, 

 

/s/ Peter Ellenson 

_______________________________ 

 

Date: May 15, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner 

248 406 4443 

peter@ellensonlaw.com

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Four Branches 4, LLC

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

3055 E Grand Blanc Road

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

2484064443

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

peter@ellensonlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Law Office of Peter Ellenson, PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334-3177

Telephone Number

2487031134

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

peter@ellensonlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

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

9110 Miller Road

Swartz Creek

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48473

Taxing Authority (City or Township)

Township Of Clayton (GENESEE) 

County

Genesee

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 015

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1390500

Current Taxable Value as established by the Board of Review:

1390500

What do you believe is the fair market value (also known as True Cash Value)?

900000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

450000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

450000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 014

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

860200

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

860200

What do you believe is the fair market value (also known as True Cash Value)?

900000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

450000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

450000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 007

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

34200

Current Taxable Value as established by the Board of Review:

34200

What do you believe is the fair market value (also known as True Cash Value)?

50000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

25000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

25000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

25 04 34 400 009

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

79700

Current Taxable Value as established by the Board of Review:

79700

What do you believe is the fair market value (also known as True Cash Value)?

150000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

75000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

75000

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Peter Ellenson

Payment Information

Amount:

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.