Nicholas R Long Petitioner V Township Of Highland Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT DOCKET NO. 26-002651

 

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government:

Township Of Highland (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

 

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

First Name

Jenny

M.I.

Last Name

Angle

Firm Name (if any)

WCA Assessing

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

205 N John St

City or Town

Highland

State

 Michigan

ZIP Code

48357

Telephone Number

(248)887-3791

E-mail Address

jangle@wcaassessing.com

 

 

Section 3: Subject Property Information

Parcel Identification Number(s):

H 11-21-451-004

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

MARLON I. BROWN, DPA 

DIRECTOR

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

 

N/A

Classification of Property: Real

Residential

 

Section 4: Explain Your Answer to this Appeal

In Michigan, to have the Principal Residence Exemption (PRE), you must own and occupy the property as your principal residence on or before June 1

Petitioner did not own the property until May 2026. Does not qualify for PRE 2025 tax year

 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2025

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:

2026-06-30

 

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Jennifer Angle

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

Nicholas R Long,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002651

Township Of Highland,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 25, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002651

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Nicholas R Long,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002651

Township Of Highland,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 25, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002651

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Christopher G. Schultz 

Cummings, McClorey, Davis & Acho, P.L.C. 

33900 Schoolcraft 

Livonia, Michigan 48150-1392 

(734) 261-2400 

T

Page 2

JULIETTE 

A. MURAD 

REVOCABLE LIVING TRUST 

DATED 

NOVEMBER 17,2010 

This Trust Agreement made this 17° day of November, 2010, by Juliette A. Murad, of the 

Township of Highland, County of Oakland, State of Michigan, hereinafter called the Settlor, and 

Juliette A. Murad, of the Township of Highland, County of Oakland, State of Michigan, 

hereinafter called the Trustee. 

WITNESSETH: 

The Settor intends to create a Revocable Living Trust to provide for the administration of 

Seitlor's property, and the distribution of that property to her children, in equal shares. 

That the Settlor has this day delivered to the Trustee the property described in Schedule A, 

attached hereto, and the Trustee agrees to hold, administer and distribute all of the property (together 

with all additions thereto and all reinvestment thereof), in accordance with the terms and provisions 

of this Trust. 

ARTICLE] 

A. 

During the lifetime of the Seitlor the Trustee shall receive, hold and manage the trust 

property and shall invest and reinvest said property, and shall collect the income, if any, and after 

paying all expenses properly chargeable thereto, shall pay over to, or for the benefit of the Settlor 

during her lifetime, so much of the annual net income and such amount or amounts of principal as 

the Settlor may need to maintain her established standard of living and shall add to principal any

Page 3

income not so requested. If at any time, or times the Settlor is under a legal disability, or by reason 

of illness or mental or physical disability, is in the opinion of her treating physician, unable properly 

to manage her affairs, the Successor Trustee may use the net income and as much of the principal 

as the Successor Trustee deems best for the care, support and comfort of the Settlor or for any other 

purpose the Successor Trustee considers to be for the best interest of the Settlor adding to principal 

any income not so used. 

B. 

Unless sooner terminated as hereinafter provided, upon the death of the Settlor the 

Trust shall become irrevocable and the principal thereof (including undistributed income added to 

principal) shall be held and administered by the Successor Trustee as follows: 

1. 

Debts of Settlor, administration expenses attributable to the death of the 

Settlor, and death taxes imposed upon the estate of the Settlor, which are legal obligations of the 

Trust estate under State or Federal law, or otherwise, and not otherwise paid, shall be paid from the 

principal of the Trust. 

2. 

The Successor Trustee, after making the foregoing distribution, shall complete 

the administration of the Trust by: 

(a) allowing the Settlor’s daughter, Pamela M. Long to occupy and live in 

the Settlor’s residence located at 1077 West Highland Road, in the Township of Highland, County 

of Oakland, State of Michigan so long as she wishes and is financially able to maintain the 

residence. 

Pamela M. Long shall be financially responsible for all necessary costs of such

Page 4

occupancy including, but not limited to, the payment of property taxes, insurance, utilities, 

maintenance and repairs. This right given to the Settlor’s daughter shall terminate upon Pamela M. 

Long moving out, inability to financially maintain the residence, vacating or abandoning the 

residence for thirty (30) consecutive days or longer. Upon the moving out, financial inability, 

vacating or abandoning the residence, the Trustee shall offer to sell the residence to the Settlor’s son, 

Patrick S. Murad, for its fair market value to be agreed upon. 

If Patrick S. Murad does not 

exercise this right to purchase the residence within sixty (60) days of written notice of the offer, the 

Trustee shall then offer to sell the residence to the Seutlor’s other then living children at an agreed 

upon fair market value. 

If none of the Settlor’s other children exercise the right to purchase the 

residence within thirty (30) days after the expiration of Patrick S. Murad’s option, then the Trustee 

may sell the residence on commercially reasonable terms to any purchaser. 

Upon the sale of the 

residence the Trustee shall distribute the net sales proceeds as promptly as possible, in five (5) equal 

shares, distributing one (1) share to each of the Settlor's living children, and to the then living issue 

of a deceased child in equal shares. 

If there are no issue surviving a deceased child then the 

deceased child's share shall be distributed to the Settlor’s children who do survive the Settlor in 

equal shares, or to their then living issue. 

(b) The Settlor may prepare a statement or list or other type of descriptive 

document setting forth the Settlor’s desire as to the distribution of any items of tangible personal 

property which are not otherwise specifically identified and disposed of pursuant to this Trust or the

Page 5

Settlor's Last Will and Testament. The statement or list will be dated and signed by the Settlor and 

will describe the item and the devisees with reasonable certainty. If the Settlor does prepare such 

alist, it is the Settlor’s intent that such list qualify as a holographic Codicil to the Settlor’s Last Will 

and Testament and the property shall be distributed in accordance with the holographic codicil. 

If 

such list is determined to have no legal effect, it is the Settlor’s desire and the expectation that the 

persons entitled to the personal property described in such list will abide by such Jist. 

(c) The Successor Trustee shall complete the administration of the Trust by 

dividing the remaining principal and accumulated income of the Trust property into five (5) equal 

shares, and distributing one share, as promptly as possible to each of the Settlor’s children, namely 

Peter H. Murad, Paul B. Murad, Pamela M. Long, Patrick S. Murad and Timothy J. Murad, 

if they survive the Settlor. 

If any of the Settlor’s

Page 6

Addendum

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

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

 

Section 1: Petitioner’s Contact Information

Filer Type:

Individual

Local Unit of Government:

First Name

Nicholas

M.I.

R

Last Name/Company Name

Long

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

1077 West Highland Road

City or Town

Highland Charter Township

State

Michigan

ZIP Code

48357-4523

Telephone Number

2485350140

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

nlball43@aol.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

h-11-21-451-004

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

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

1077 West Highland Road

Highland Charter Township

Michigan

48357-4523

Taxing Authority:

Township Of Highland (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Section 5: Explain the Reason for this Appeal

The property of 1077 Highland Road, Highland 48357 was in my grandma's trust. When she passed the PRE went into my mothers name Pamela Long. My 

mother passed away end of 2024, I moved in a month after she passed. I now own the home in 2026 but they are claiming that I cannot not file PRE on this 

house because my name was not in the Trust Document. By law when a parent dies her shares are passed to her children. When she passed her shares were 

divided between myself and my sister. That is why I am fighting the PRE that they denied for 2025.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

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

2026-06-30

 

 

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? 

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Nicholas Robert Long

/s/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

Nicholas R Long,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002651

Township Of Highland,

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: September 25, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

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

Nicholas R Long,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002651

Township Of Highland,

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: September 25, 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

Christopher G. Schultz 

Cummings, McClorey, Davis & Acho, P.L.C. 

33900 Schoolcraft 

Livonia, Michigan 48150-1392 

(734) 261-2400 

T

Page 2

JULIETTE 

A. MURAD 

REVOCABLE LIVING TRUST 

DATED 

NOVEMBER 17,2010 

This Trust Agreement made this 17° day of November, 2010, by Juliette A. Murad, of the 

Township of Highland, County of Oakland, State of Michigan, hereinafter called the Settlor, and 

Juliette A. Murad, of the Township of Highland, County of Oakland, State of Michigan, 

hereinafter called the Trustee. 

WITNESSETH: 

The Settor intends to create a Revocable Living Trust to provide for the administration of 

Seitlor's property, and the distribution of that property to her children, in equal shares. 

That the Settlor has this day delivered to the Trustee the property described in Schedule A, 

attached hereto, and the Trustee agrees to hold, administer and distribute all of the property (together 

with all additions thereto and all reinvestment thereof), in accordance with the terms and provisions 

of this Trust. 

ARTICLE] 

A. 

During the lifetime of the Seitlor the Trustee shall receive, hold and manage the trust 

property and shall invest and reinvest said property, and shall collect the income, if any, and after 

paying all expenses properly chargeable thereto, shall pay over to, or for the benefit of the Settlor 

during her lifetime, so much of the annual net income and such amount or amounts of principal as 

the Settlor may need to maintain her established standard of living and shall add to principal any

Page 3

income not so requested. If at any time, or times the Settlor is under a legal disability, or by reason 

of illness or mental or physical disability, is in the opinion of her treating physician, unable properly 

to manage her affairs, the Successor Trustee may use the net income and as much of the principal 

as the Successor Trustee deems best for the care, support and comfort of the Settlor or for any other 

purpose the Successor Trustee considers to be for the best interest of the Settlor adding to principal 

any income not so used. 

B. 

Unless sooner terminated as hereinafter provided, upon the death of the Settlor the 

Trust shall become irrevocable and the principal thereof (including undistributed income added to 

principal) shall be held and administered by the Successor Trustee as follows: 

1. 

Debts of Settlor, administration expenses attributable to the death of the 

Settlor, and death taxes imposed upon the estate of the Settlor, which are legal obligations of the 

Trust estate under State or Federal law, or otherwise, and not otherwise paid, shall be paid from the 

principal of the Trust. 

2. 

The Successor Trustee, after making the foregoing distribution, shall complete 

the administration of the Trust by: 

(a) allowing the Settlor’s daughter, Pamela M. Long to occupy and live in 

the Settlor’s residence located at 1077 West Highland Road, in the Township of Highland, County 

of Oakland, State of Michigan so long as she wishes and is financially able to maintain the 

residence. 

Pamela M. Long shall be financially responsible for all necessary costs of such

Page 4

occupancy including, but not limited to, the payment of property taxes, insurance, utilities, 

maintenance and repairs. This right given to the Settlor’s daughter shall terminate upon Pamela M. 

Long moving out, inability to financially maintain the residence, vacating or abandoning the 

residence for thirty (30) consecutive days or longer. Upon the moving out, financial inability, 

vacating or abandoning the residence, the Trustee shall offer to sell the residence to the Settlor’s son, 

Patrick S. Murad, for its fair market value to be agreed upon. 

If Patrick S. Murad does not 

exercise this right to purchase the residence within sixty (60) days of written notice of the offer, the 

Trustee shall then offer to sell the residence to the Seutlor’s other then living children at an agreed 

upon fair market value. 

If none of the Settlor’s other children exercise the right to purchase the 

residence within thirty (30) days after the expiration of Patrick S. Murad’s option, then the Trustee 

may sell the residence on commercially reasonable terms to any purchaser. 

Upon the sale of the 

residence the Trustee shall distribute the net sales proceeds as promptly as possible, in five (5) equal 

shares, distributing one (1) share to each of the Settlor's living children, and to the then living issue 

of a deceased child in equal shares. 

If there are no issue surviving a deceased child then the 

deceased child's share shall be distributed to the Settlor’s children who do survive the Settlor in 

equal shares, or to their then living issue. 

(b) The Settlor may prepare a statement or list or other type of descriptive 

document setting forth the Settlor’s desire as to the distribution of any items of tangible personal 

property which are not otherwise specifically identified and disposed of pursuant to this Trust or the

Page 5

Settlor's Last Will and Testament. The statement or list will be dated and signed by the Settlor and 

will describe the item and the devisees with reasonable certainty. If the Settlor does prepare such 

alist, it is the Settlor’s intent that such list qualify as a holographic Codicil to the Settlor’s Last Will 

and Testament and the property shall be distributed in accordance with the holographic codicil. 

If 

such list is determined to have no legal effect, it is the Settlor’s desire and the expectation that the 

persons entitled to the personal property described in such list will abide by such Jist. 

(c) The Successor Trustee shall complete the administration of the Trust by 

dividing the remaining principal and accumulated income of the Trust property into five (5) equal 

shares, and distributing one share, as promptly as possible to each of the Settlor’s children, namely 

Peter H. Murad, Paul B. Murad, Pamela M. Long, Patrick S. Murad and Timothy J. Murad, 

if they survive the Settlor. 

If any of the Settlor’s

Page 6

Addendum

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

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

 

Section 1: Petitioner’s Contact Information

Filer Type:

Individual

Local Unit of Government:

First Name

Nicholas

M.I.

R

Last Name/Company Name

Long

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

1077 West Highland Road

City or Town

Highland Charter Township

State

Michigan

ZIP Code

48357-4523

Telephone Number

2485350140

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

nlball43@aol.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

h-11-21-451-004

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

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

1077 West Highland Road

Highland Charter Township

Michigan

48357-4523

Taxing Authority:

Township Of Highland (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Section 5: Explain the Reason for this Appeal

The property of 1077 Highland Road, Highland 48357 was in my grandma's trust. When she passed the PRE went into my mothers name Pamela Long. My 

mother passed away end of 2024, I moved in a month after she passed. I now own the home in 2026 but they are claiming that I cannot not file PRE on this 

house because my name was not in the Trust Document. By law when a parent dies her shares are passed to her children. When she passed her shares were 

divided between myself and my sister. That is why I am fighting the PRE that they denied for 2025.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

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

2026-06-30

 

 

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? 

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Nicholas Robert Long

/s/

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