James W DeLano, Petitioner V Township Of Commerce, Respondent

Page 1

RECEIVED 

SEP 16 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

James W Delano 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003002-TT 

Township Of Commerce 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. Good cause exists to grant withdrawal because: 

Respondent explained deadline of June 1, 2024 to qualify for a PRE to petitioner. 

Property was purchased on June 10, 2024. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

(pees 

&/. A 

4 

51 floras 

{pstitioner/Representative (sign here) 

JAMES 

J. 

DRECAAO 

[Print/type name of person signing] 

/ 

= 0p) V) 

Z 

8/12/2025 

Respondent/Representative (sign here) 

Date

Page 2

THE CHARTER TOWNSHIP OF COMMERCE 

2009 Township Drive 

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Commerce Township, Michigan 48390 

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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 

James W DeLano, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003002 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on July 31, 2025, for failing to file a copy of the notice giving rise to the appeal. 

Although Petitioner failed to cure the default, Respondent submitted an answer on 

August 12, 2025, indicating “Petitioner purchased home after June 1, 2024 deadline to 

qualify for 2024. Therefore, there was never a formal denial of the 2024 tax year.” As 

such, Petitioner’s default shall be cured. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. Based on 

the information provided in the petition and accompanying documentation, Petitioner is 

seeking a principal residence exemption (“PRE”) for the 2024 tax year. Petitioner is not 

appealing the denial of a PRE by the local taxing authority or other authorized agency, 

however, but rather is attempting to apply to the Tribunal directly for such an exemption. 

Pursuant to MCL 205.731, the Tribunal’s authority is limited to “a proceeding for direct 

review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under 

the property tax laws of this state.” If a final decision, finding, ruling, determination or 

order has not been made, the Tribunal has no jurisdiction or authority to consider the 

appeal, and “a court which has determined that it has no jurisdiction should not proceed 

further except to dismiss the action.” Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

Page 2

MTT Docket No. 25-003002 

Page 2 of 2 

 

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 

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 _____________________________ 

Entered: September 15, 2025 

kac/jcr 

 

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

 

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 

James W DeLano, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003002 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on July 31, 2025, for failing to file a copy of the notice giving rise to the appeal. 

Although Petitioner failed to cure the default, Respondent submitted an answer on 

August 12, 2025, indicating “Petitioner purchased home after June 1, 2024 deadline to 

qualify for 2024. Therefore, there was never a formal denial of the 2024 tax year.” As 

such, Petitioner’s default shall be cured. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. Based on 

the information provided in the petition and accompanying documentation, Petitioner is 

seeking a principal residence exemption (“PRE”) for the 2024 tax year. Petitioner is not 

appealing the denial of a PRE by the local taxing authority or other authorized agency, 

however, but rather is attempting to apply to the Tribunal directly for such an exemption. 

Pursuant to MCL 205.731, the Tribunal’s authority is limited to “a proceeding for direct 

review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under 

the property tax laws of this state.” If a final decision, finding, ruling, determination or 

order has not been made, the Tribunal has no jurisdiction or authority to consider the 

appeal, and “a court which has determined that it has no jurisdiction should not proceed 

further except to dismiss the action.” Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

Page 2

MTT Docket No. 25-003002 

Page 2 of 2 

 

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 

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 _____________________________ 

Entered: September 15, 2025 

kac/jcr 

 

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

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

James W DeLano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003002

Township Of Commerce,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-003002

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 27, 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

James W DeLano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003002

Township Of Commerce,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence

Page 4

MTT

Page 5

STA

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. 25-003002

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Township Of Commerce (OAKLAND)

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

First Name

David

M.I.

Maxwell

Last Name

Griffin

Firm Name (if any)

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

2009 Township Drive

City or Town

Commerce Township

State

Michigan

ZIP Code

48390

Telephone Number

248-624-0110

Fax Number

E-mail Address

mgriffin@commercetwp.com

Section 3: Subject Property Information

Parcel Identification Number(s):

E-17-28-453-018

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 purchased home after June 1, 2024 deadline to qualify for 2024. Therefore there was never a formal denial of the 2024 tax year. 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

N/A

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:

N/A

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ David Griffin

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

James W DeLano,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003002

Township Of Commerce,

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.i 

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:_______________________________

Entered: July 31, 2025

Patricia L. Halm, Tribunal Chair

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

i “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.

Page 2

MTT Docket No. 25-003002

Page 2 of 4

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)

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

James W DeLano,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003002

Township Of Commerce,

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.ii 

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:_______________________________

Entered: July 31, 2025

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 4

MTT Docket No. 25-003002

Page 4 of 4

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)

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 

JUN 1 1°905 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

BEPARTMENT:QF LICENSING/AND REGULATORY AFFAIRS: 

MARLONE BROWN, Bos 

GOVERNOR 

Lanse 

i 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

First Name 

mI. 

Last Name/Company Name 

James 

Delano 

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

1170 Drakeshire Drive 

City or Town 

State 

ZIP Code 

Commerce Township 

MI 

48390 

Telephone Number 

Fax Number 

248-320-0934 

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

pizzacutterinc@gmail.com 

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

{} 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Traninfo:4606 

26023199-1 

06/09/25 

Chit: 

6638 

Ants $25.00

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

*If yes, use a multipte parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defauited. 

Property Address (No., Street, City, ST, ZIP) [if multiple, list first property's address} 

1170 Drakeshire Drive 

Taxing Authority (City or Township) 

Commerce Township 

Classification of Property: 

CountyQakland 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

[J Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

'e purchased 1170 Drakeshire Drive on June 10, 2024 

e filed a Property transfer Affidavit on July 9, 2024 with Commerce Township. 

e paid the summer and winter property taxes. 

2 0 25 

And in 20425 received a Notice of Assessment, Property Classification that shows we 

are .00% Exempt Homeowners Principal Residence. This is our only Residence and 

Principal Residence. 

| contacted Commerce twp. who directed me Oakland County. Oakland County has told 

me "we are not entitled to a refund the over payment for the summer taxes and refuses to 

help me with the winter tax." 

| am filing to make sure that my assessment is change to 

100% exemption as Homeowners Principal Residence and to see if 

| may receive a 

PI 

PDN Ew] 

SEA 

Ne 

DTS FANE, T= 

CATT ITI 

Tr 

ZTE 

Irv vyriCcRry 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other 

[i

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature *required 

Wo 

ka 

% 

gnature;

Page 4

2024 SUMMER TAX BILL 

www.commercetwp.com 

SCHOOL FISCAL YEAR JULY 1, 2024 - JUNE 30, 2025 

100% LOCAL SCHOOL + 100% INTERMEDIATE SCHOOL 

* 100% OAKLAND COMMUNITY COLLEGE 

OCT. 

1, 2024 

- SEPT, 30, 2025 

OCT. 

1, 2023 

- SEPT, 30, 2024 

100% STATE EDUCATION TAX 

100% OAKLAND COUNTY GENERAL 

PAYABLE JULY 1ST 

1% INTEREST PER MONTH AFTER SEPT, 14TH, 2024 

(additional 3% penalty after Feb, 14th, 2025) 

POSTMARKS NOT ACCEPTED 

DELANO, 

JAMES 

DELANO, 

ELIZABETH 

1170 

DRAKESHIRE 

DR 

COMMERCE TOWNSHIP 

MI 

48390 

PROPERTY ADDRESS: 

1170 DRAKESHIRE 

DR 

COMMERCE TOWNSHIP MI 

48390 

PARTIAL DESCRIPTION OF PROPERTY 

T2N, 

RBE, 

SEC 

28 OAKLAND 

were returned 

del 

COUNTY CONDOMINIUM PLAN 

NO 

i 

2330 WINDWHEEL ESTATES 

8 

essay 

FANUEL LU, NUNIBEH / SCHOOL DIST. 

*P.RE. = PRINCIPAL RESIDENCE EXEMPTION 

13940 

0 

E -17-28-453-018 

63290 

+ 

% DECLARED | \NON.P.R.E. TAX BASE 

TAXABLE VALUE 

STATE EQUALIZED VALUE 

0% 

161,600 

161, 600 

187,040 

TAX DESCRIPTION 

RATE PER $1,000 

| 

AMOUNT 

SET 

6.00000 

969.60 

0.c.c. 

1.48360 

239.74 

ISD 

3.15410 

509.69 

WL OPERATING 

17.05470 

2,756.03 

WL 

SINKING 

FUND 

0.49810 

80.49 

WL SCHOOL DEBT 

4.05000 

654.48 

COUNTY-OPERATING 

3.95390 

638.95 

~~ 

407 RESIDENTIAL CONDOMINIUMS 

-- 

E -17-28-453-018 

As 

of March 

1st, 

BEGINNING MARCH 1ST, 2025 all delinquent 2024 taxes must. be 

aid to the Oakland County Treasurer, 1200 

N. Telegraph, Pontiac, 

Richigan 48341, with additional penalties. During the month of March, 

a revised statement from the Township Treasurer must accompany 

your remittance to the County Treasurer. 

(Checks accepted only as a conditional payment. If not honored by bank, 

tax is unpaid and subject to unpaid tax collection fee and interest. 

If you require a receipt, please include a self-addressed 

stamped envelope. 

SEE REVERSE SIDE 

For Additional Information 

58-0611, 

PAID 

COMMERCE TOWNSHIF 

bo 

AUB 21 2024 

FEES AND 

SPECIAL ASSESSMENTS 

all 

or part 

of 

your prior 

year 

taxes 

inquent 

to 

the 

County. 

For more 

nformation please 

call 

the County Treasurer 

(248) 

RG 

COMMERCE TOWNSH!| 

TOTAL 

PENALTY & INT. | 

TOTAL PAID 

BALANCE 

5,848.98 

| 

MOLLY B. PHILLIPS, Treasurer 

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Page 5

FISCAL

Page 6

Michigan

Page 7

M

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

James W DeLano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003002

Township Of Commerce,

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: July 31, 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 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

James W DeLano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003002

Township Of Commerce,

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: July 31, 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

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 

JUN 1 1°905 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

BEPARTMENT:QF LICENSING/AND REGULATORY AFFAIRS: 

MARLONE BROWN, Bos 

GOVERNOR 

Lanse 

i 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

First Name 

mI. 

Last Name/Company Name 

James 

Delano 

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

1170 Drakeshire Drive 

City or Town 

State 

ZIP Code 

Commerce Township 

MI 

48390 

Telephone Number 

Fax Number 

248-320-0934 

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

pizzacutterinc@gmail.com 

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

{} 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Traninfo:4606 

26023199-1 

06/09/25 

Chit: 

6638 

Ants $25.00

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

*If yes, use a multipte parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defauited. 

Property Address (No., Street, City, ST, ZIP) [if multiple, list first property's address} 

1170 Drakeshire Drive 

Taxing Authority (City or Township) 

Commerce Township 

Classification of Property: 

CountyQakland 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

[J Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

'e purchased 1170 Drakeshire Drive on June 10, 2024 

e filed a Property transfer Affidavit on July 9, 2024 with Commerce Township. 

e paid the summer and winter property taxes. 

2 0 25 

And in 20425 received a Notice of Assessment, Property Classification that shows we 

are .00% Exempt Homeowners Principal Residence. This is our only Residence and 

Principal Residence. 

| contacted Commerce twp. who directed me Oakland County. Oakland County has told 

me "we are not entitled to a refund the over payment for the summer taxes and refuses to 

help me with the winter tax." 

| am filing to make sure that my assessment is change to 

100% exemption as Homeowners Principal Residence and to see if 

| may receive a 

PI 

PDN Ew] 

SEA 

Ne 

DTS FANE, T= 

CATT ITI 

Tr 

ZTE 

Irv vyriCcRry 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other 

[i

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature *required 

Wo 

ka 

% 

gnature;

Page 4

2024 SUMMER TAX BILL 

www.commercetwp.com 

SCHOOL FISCAL YEAR JULY 1, 2024 - JUNE 30, 2025 

100% LOCAL SCHOOL + 100% INTERMEDIATE SCHOOL 

* 100% OAKLAND COMMUNITY COLLEGE 

OCT. 

1, 2024 

- SEPT, 30, 2025 

OCT. 

1, 2023 

- SEPT, 30, 2024 

100% STATE EDUCATION TAX 

100% OAKLAND COUNTY GENERAL 

PAYABLE JULY 1ST 

1% INTEREST PER MONTH AFTER SEPT, 14TH, 2024 

(additional 3% penalty after Feb, 14th, 2025) 

POSTMARKS NOT ACCEPTED 

DELANO, 

JAMES 

DELANO, 

ELIZABETH 

1170 

DRAKESHIRE 

DR 

COMMERCE TOWNSHIP 

MI 

48390 

PROPERTY ADDRESS: 

1170 DRAKESHIRE 

DR 

COMMERCE TOWNSHIP MI 

48390 

PARTIAL DESCRIPTION OF PROPERTY 

T2N, 

RBE, 

SEC 

28 OAKLAND 

were returned 

del 

COUNTY CONDOMINIUM PLAN 

NO 

i 

2330 WINDWHEEL ESTATES 

8 

essay 

FANUEL LU, NUNIBEH / SCHOOL DIST. 

*P.RE. = PRINCIPAL RESIDENCE EXEMPTION 

13940 

0 

E -17-28-453-018 

63290 

+ 

% DECLARED | \NON.P.R.E. TAX BASE 

TAXABLE VALUE 

STATE EQUALIZED VALUE 

0% 

161,600 

161, 600 

187,040 

TAX DESCRIPTION 

RATE PER $1,000 

| 

AMOUNT 

SET 

6.00000 

969.60 

0.c.c. 

1.48360 

239.74 

ISD 

3.15410 

509.69 

WL OPERATING 

17.05470 

2,756.03 

WL 

SINKING 

FUND 

0.49810 

80.49 

WL SCHOOL DEBT 

4.05000 

654.48 

COUNTY-OPERATING 

3.95390 

638.95 

~~ 

407 RESIDENTIAL CONDOMINIUMS 

-- 

E -17-28-453-018 

As 

of March 

1st, 

BEGINNING MARCH 1ST, 2025 all delinquent 2024 taxes must. be 

aid to the Oakland County Treasurer, 1200 

N. Telegraph, Pontiac, 

Richigan 48341, with additional penalties. During the month of March, 

a revised statement from the Township Treasurer must accompany 

your remittance to the County Treasurer. 

(Checks accepted only as a conditional payment. If not honored by bank, 

tax is unpaid and subject to unpaid tax collection fee and interest. 

If you require a receipt, please include a self-addressed 

stamped envelope. 

SEE REVERSE SIDE 

For Additional Information 

58-0611, 

PAID 

COMMERCE TOWNSHIF 

bo 

AUB 21 2024 

FEES AND 

SPECIAL ASSESSMENTS 

all 

or part 

of 

your prior 

year 

taxes 

inquent 

to 

the 

County. 

For more 

nformation please 

call 

the County Treasurer 

(248) 

RG 

COMMERCE TOWNSH!| 

TOTAL 

PENALTY & INT. | 

TOTAL PAID 

BALANCE 

5,848.98 

| 

MOLLY B. PHILLIPS, Treasurer 

Like us on FACEBOOK!

Page 5

FISCAL

Page 6

Michigan

Page 7

M

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.