Peter K Durance, Petitioner V Township Of Clinton, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Peter K Durance,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003420

Township Of Clinton, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 15, 2026 

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

922645801 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003420

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

Page 4

MT

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

Peter K Durance,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003420

Township Of Clinton,

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.

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

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax 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.

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

Page 2

MTT Docket No. 25-003420

Page 2 of 7

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: November 24, 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

Peter K Durance

17160 Merryweather St

Clinton Township , MI 48038

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

Peter K Durance,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003420

Township Of Clinton,

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

Page 5

MTT

Page 6

ST

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

Printed on

10/21/2025

Parcel Number:

16-11-17-327-006

Jurisdiction:

CHARTER TOWNSHIP OF CLINTO

County: Macomb

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

COMBS ROGER A & NINA H/W

DURANCE PETER & 

370,000

10/17/2024

WD

03-ARM'S LENGTH

29812/640

REAL PROPERTY STA

100

KIMBALL THOMAS & TOMMIE L COMBS ROGER A & NINA H/W

271,500

10/21/2005

WD

03-ARM'S LENGTH

17327/551

DEED

100.00

90,000

12/01/1984

OTH

33-TO BE DETERMINED

3716:0319

NOT VERIFIED

Property Address

17160 MERRYWEATHER

Owner's Name/Address

DURANCE PETER & 

DEWITT-DURANCE LAUREN H/W

17160 MERRYWEATHER

CLINTON TOWNSHIP, MI 48038

Tax Description

50-11-17-327-006

D 47 L74

GARFIELD MEADOWS SUBDIVISION

LOT 47.

Comments/Influences

Class: RESIDENTIAL-IMPRO Zoning: R-3

Building Permit(s)

Date

Number

Status

School: CHIPPEWA VALLEY SCHOOLS

BASEMENT WATERPROOF

07/14/2025

P25B0776

P.R.E. 100% 10/17/2024 

PLUMBING

07/14/2025

P25P0314

MAP #: 011-338-047-00

PLUMBING

10/17/2024

P24P0457

2026 Est TCV 424,711 TCV/TFA: 170.77 CEMENT ONLY

05/27/2016

P16B0519

FINALED

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

X Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

X

Level

Rolling

Low

High

X

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

MC

06/29/2015

FIELD INSP

JT

07/23/2014

CANVASS 20

SF2 01/16/2008

UPDATE APP

Land Value Estimates for Land Table 003.003-BRIDGEWOOD/CRANBERRY

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

BRIDGWD/EDINBRG 98.00 178.00 1.0000 1.2179 1080 100 128,905

98 Actual Front Feet, 0.40 Total Acres Total Est. Land Value = 128,905

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 8.40 800 64 4,301

Shed: Wood Frame/Concrete 50.25 96 77 3,714

 Total Estimated Land Improvements True Cash Value = 8,015

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

64,500

147,900

212,400

210,000C

2025

64,500

139,900

204,400

204,400M

204,400U

2024

58,500

130,900

189,400

115,019C

2023

53,100

115,400

168,500

109,542C

Page 2

Residential Building 1 of 1

Parcel Number:

16-11-17-327-006

Printed on

10/21/2025

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

X Many

Ave.

Few

 (13) Plumbing

Average Fixture(s)

2 3 Fixture Bath

2 2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

1 Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

Public Water

Public Sewer

Water Well

1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

COLONIAL

Yr Built

Remodeled

1974

0

Condition: Good

 Room List

Basement

1st Floor

2nd Floor

5 Bedrooms

 (1) Exterior

Wood/Shingle

Aluminum/Vinyl

X

Brick

X

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

Wood Sash

X

Metal Sash

Vinyl Sash

X

Double Hung

Horiz. Slide

X

Casement

Double Glass

X

Patio Doors

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: Brick

 (3) Roof (cont.)

X Eavestrough

X Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

X Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid X H.C.

 (5) Floors

Kitchen: 

Other: Hardwood

Other: Carpeted

 (6) Ceilings

 (7) Excavation

Basement: 980 S.F.

Crawl: 0 S.F.

Slab: 472 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

Poured Conc.

Stone

Treated Wood

X Concrete Floor

 (9) Basement Finish

500 Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

0 Walkout Doors (A)

 (10) Floor Support

Joists: 

Unsupported Len: 

Cnts.Sup: 

 (15) Built-ins

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 (15) Fireplaces

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

1 Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Ga

 (16) Porches/Decks

Area Type

160 CCP (1 Story)

225 Treated Wood

82 Treated Wood

 (17) Garage

Year Built: 

Car Capracity: 

Class: BC

Exterior: Brick

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1.5 Wal

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 400

% Good: 0

Storage Area: 0

No Conc. Floor: 0

Bsmnt Garage: 

Carport Area: 

Roof: 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls BC Blt 1974

 

(11) Heating System: Forced Heat & Cool

Ground Area = 1452 SF Floor Area = 2487 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=52/100/100/100/52

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

2 Story Siding Basement 980 

1 Story Brick Slab 352 

1 Story Brick Slab 120 

1 Story Siding Overhang 55 

 Total: 451,164 234,607

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 7,303 3,798 

 2 Fixture Bath 2 9,785 5,088 

 Extra Sink 1 1,504 782 

Deck

 Treated Wood 225 5,094 3,922 *77%

 Treated Wood 82 2,602 2,004 *77%

Garages

Class: BC Exterior: Brick Foundation: 42 Inch (Unfinished)

 Base Cost 400 34,448 17,913 

 Common Wall: 1.5 Wall 1 -7,340 -3,817 

Porches

 CCP (1 Story) 160 6,506 3,383 

Exterior

 Brick Veneer 664 14,542 7,562 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

*** Information herein deemed reliable but not guaranteed***

Class: BC

Effec. Age: 48

Floor Area: 2487

Total Base New: 549,742

E.C.F.

Total Depr Cost:

Page 3

Parcel

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

2025 BOARD OF REVIEW DECISION

FROM

CHARTER TOWNSHIP OF CLINTON

JAMES H. ELROD, ASSESSOR

40700 ROMEO PLANK RD

CLINTON TWP, MI 48038

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

PROPERTY IDENTIFICATION (parcel code required, property address and

legal description optional):

16-11-17-327-006

17160 MERRYWEATHER

DURANCE PETER & 

DEWITT-DURANCE LAUREN H/W

17160 MERRYWEATHER

CLINTON TOWNSHIP, MI 48038

THIS PROPERTY IS CLASSIFIED AS:

401 (RESIDENTIAL-IMPROVED)

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value.

16-11-17-327-006

The Board has completed their review of parcel number

They have made the following determination based on the information you supplied:

Board of Review Comments:

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED

ORIGINAL ASSESSED VALUE

2025

204,400

ORIGINAL TAXABLE VALUE

2025

204,400

(if the amounts below are the same then no revisions have occurred)

2025

204,400

"BOARD OF REVIEW" ASSESSED VALUE

"BOARD OF REVIEW" TAXABLE VALUE

204,400

2025

2025 PRINCIPAL RESIDENCE EXEMPTION %

100

The above values are subject to State Equalization. The tentative factor is 1.0000.

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below:

-- If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property.

VALUE AND EXEMPTION APPEAL DEADLINES:

APPEAL TO:

JUNE 1, 2025

JULY 31, 2025

(517) 335-9760

www.michigan.gov/taxtrib

MICHIGAN TAX TRIBUNAL

Commercial Real

Residential

Industrial Real

Poverty Exemption

Commercial Personal

MTT appeals must be made pursuant to

Tribunal rules. Contact the MTT regarding

appeal rules.

Industrial Personal

Utility Personal

-- If you disagree with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the

State Tax Commission P.O. Box 30471, Lansing, MI 48909 by June 30, 2025.

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003420

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Clinton (MACOMB)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

James

M.I.

Last Name

Elrod

Firm Name (if any)

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

40700 Romeo Plank

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

586-723-8014

Fax Number

586-286-9390

E-mail Address

assessor@clintontownship.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) 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

RESPONDENT MAINTAINS THAT THE VALUES AT QUESTION ARE INDICATIVE OF THE MARKET AND WERE PREPARED ACCORDING TO 

STATE STATUTES, PROCEDURES AND GUIDELINES. THESE VALUES WILL BE SUPPORTED THROUGH FUTURE EVIDENCE FILINGS. 

RESPONDENT WILL CONTACT PETITIONER SHOULD ADDITIONA INFORMATION AND/OR INSPECTION BE REQUIRED.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

16-11-17-327-006

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

204,400

Current Taxable Value as established by the BOR:

204,400

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

408,800

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

204,400

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ James Elrod

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 

JUL 2:8 2025 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Peter 

K 

Durance 

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

17160 Merryweather Street 

City or Town 

State 

ZIP Code 

Clinton Township 

MI 

48038 

Telephone Number 

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

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

I 

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2IP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] vest 

[] No** 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

Property Address (No., Street, City, ST, ZIP} 

[if multiple, {lst first property’s address} 

17160 Merryweather Street

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[id True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

0 Eligible Manufacturing Personat Property (ESA) 

[1 Exemption from Taxation {other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The reason for appeal is that the taxable and assessed value exceeded the fair market 

value and purchase price of the home located on Merryweather. Specifically, the home 

sold in November 2024 for a fair market value of $370,000.00. This would equate a 

taxable value of $185,000.00 with a matching state equalized value. 

It is the belief of the 

petitioner that the 2025 Board of Review Decision was based on additional permits and 

work done in accompaniment with the closing. The work performed in addition to the 

closing was done for the sole purpose of maintenance and replacement of the home 

sewer line, including but not limited to the removal of the finished basement flooring. No 

work permits or contracted work was done to increase value, the contracted work apart 

from the sewer line was to correct other aspects of the home to bring them into 

compliance with the current building code. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? |_| Yes 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

[] 

July 

[I] December 

If No, check the applicable reason(s): 

[H] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

16-11-17-327-006 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$204,400.00 

Current Taxable Value as established by the BOR: 

$204,400.00 

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

$370,000.00 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$185,000.00 

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

N?A 

Section 8: Classification Information onty the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

If improved property, how Is the property currently being used? 

if improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

Oa 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The

Page 5

2025

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

Peter K Durance,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003420

Township Of Clinton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

Peter K Durance

17160 Merryweather St

Clinton Township , MI 48038

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

Peter K Durance,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003420

Township Of Clinton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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 

JUL 2:8 2025 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Peter 

K 

Durance 

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

17160 Merryweather Street 

City or Town 

State 

ZIP Code 

Clinton Township 

MI 

48038 

Telephone Number 

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

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

I 

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2IP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] vest 

[] No** 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

Property Address (No., Street, City, ST, ZIP} 

[if multiple, {lst first property’s address} 

17160 Merryweather Street

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[id True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

0 Eligible Manufacturing Personat Property (ESA) 

[1 Exemption from Taxation {other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The reason for appeal is that the taxable and assessed value exceeded the fair market 

value and purchase price of the home located on Merryweather. Specifically, the home 

sold in November 2024 for a fair market value of $370,000.00. This would equate a 

taxable value of $185,000.00 with a matching state equalized value. 

It is the belief of the 

petitioner that the 2025 Board of Review Decision was based on additional permits and 

work done in accompaniment with the closing. The work performed in addition to the 

closing was done for the sole purpose of maintenance and replacement of the home 

sewer line, including but not limited to the removal of the finished basement flooring. No 

work permits or contracted work was done to increase value, the contracted work apart 

from the sewer line was to correct other aspects of the home to bring them into 

compliance with the current building code. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? |_| Yes 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

[] 

July 

[I] December 

If No, check the applicable reason(s): 

[H] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

16-11-17-327-006 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$204,400.00 

Current Taxable Value as established by the BOR: 

$204,400.00 

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

$370,000.00 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$185,000.00 

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

N?A 

Section 8: Classification Information onty the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

If improved property, how Is the property currently being used? 

if improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

Oa 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The

Page 5

2025

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.