Thomas Peckham Petitioner V Township Of Elmwood 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

Thomas Peckham, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000908

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: October 5, 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 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

Thomas Peckham, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000908

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: October 5, 2026

PROOF

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

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

Thomas Peckham, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 27, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 5, 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

Thomas Peckham, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 27, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 5, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

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

Thomas Peckham,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

underlying issue relates to the denial of the subject property’s Principal Residence 

Exemption (PRE) and Petitioner’s appeal includes a tax year or tax years which are not 

covered by the denial. The Tribunal’s authority is limited to the tax years actually 

denied.1 Therefore,

IT IS ORDERED that Petitioner’s PRE appeal is PARTIALLY DISMISSED.

IT IS FURTHER ORDERED that Petitioner’s PRE appeal shall continue for the tax 

year(s) actually denied. 

By: /s/ Patricia L. Halm

Entered: October 5, 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

1 See MCL 211.7cc and 205.737.

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

Thomas Peckham,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

underlying issue relates to the denial of the subject property’s Principal Residence 

Exemption (PRE) and Petitioner’s appeal includes a tax year or tax years which are not 

covered by the denial. The Tribunal’s authority is limited to the tax years actually 

denied.2 Therefore,

IT IS ORDERED that Petitioner’s PRE appeal is PARTIALLY DISMISSED.

IT IS FURTHER ORDERED that Petitioner’s PRE appeal shall continue for the tax 

year(s) actually denied. 

By: /s/ Patricia L. Halm

Entered: October 5, 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

2 See MCL 211.7cc and 205.737.

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

Thomas Peckham,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

underlying issue relates to the denial of the subject property’s Principal Residence 

Exemption (PRE) and Petitioner’s appeal includes a tax year or tax years which are not 

covered by the denial. The Tribunal’s authority is limited to the tax years actually 

denied.3 Therefore,

IT IS ORDERED that Petitioner’s PRE appeal is PARTIALLY DISMISSED.

IT IS FURTHER ORDERED that Petitioner’s PRE appeal shall continue for the tax 

year(s) actually denied. 

By: /s/ Patricia L. Halm

Entered: October 5, 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

3 See MCL 211.7cc and 205.737.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000908

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order - Petition

Attachment File Name: Petitioner's Supplemental Filing to Cure Default 08.10.26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Thomas Peckham, 

 

Petitioner, 

 

v. 

 

MTT Docket No. 26-000908 

 

Elmwood Township, 

 

Respondent. 

______________________________ 

 

Thomas A. Pezzetti Jr. (P45200) 

Michelle L. Schubert (P86331) 

Pezzetti, Vermetten, Popovits & Umulis, P.C. 

Attorneys for Petitioner 

600 E. Front St., Ste. 100 

Traverse City, MI 49686 

231-929-3450 

tpezzetti@mich-legal.com 

mschubert@mich-legal.com 

______________________________ 

 

PETITIONER’S SUPPLEMENTAL FILING TO CURE DEFAULT 

 

NOW COMES Petitioner, Thomas Peckham, by and through his attorneys, Pezzetti, 

Vermetten, Popovits & Umulis, P.C., and, pursuant to the Tribunal’s Order of Default entered July 

27, 2026, submits the narrative Property Tax Appeal – Principal Residence Exemption and 

accompanying Exhibits 1 through 4 as supplements to the Property Tax Appeal Petition Form 

previously filed with the Tribunal. 

 

Section 5 of the previously filed Petition Form references the attached narrative Property 

Tax Appeal – Principal Residence Exemption and accompanying exhibits. Those documents were 

inadvertently omitted from the original submission. Petitioner now submits the following:

Page 2

1. Property Tax Appeal – Principal Residence Exemption; 

2. Exhibit 1 – Principal Residence Exemption Affidavits; 

3. Exhibit 2 – Notice of Denial of Principal Residence Exemption; 

4. Exhibit 3 – May 5, 2026 Correspondence to Barbara Jones, Elmwood Township Assessor; 

and 

5. Exhibit 4 – Title Insurance. 

 

The Notice of Denial of Principal Residence Exemption attached as Exhibit 2 constitutes 

the notice giving rise to this appeal. Petitioner respectfully requests that the Tribunal accept these 

documents as a timely supplemental submission and cure of the default. 

 

 

 

 

 

 

PEZZETTI, VERMETTEN, POPOVITS & UMULIS, P.C. 

 

 

 

Dated: August 10, 2026 

By: 

__/s/ Michelle L. Schubert_______ 

Michelle L. Schubert (P86331) 

Attorneys for Petitioner

Page 3

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Thomas Peckham, 

 

Petitioner, 

 

v. 

 

MTT Docket No. ___________ 

 

Elmwood Township, 

 

Respondent. 

______________________________ 

 

Thomas A. Pezzetti Jr. (P45200) 

Michelle L. Schubert (P86331) 

Pezzetti, Vermetten, Popovits & Umulis, P.C. 

Attorneys for Petitioner 

600 E. Front St., Ste. 100 

Traverse City, MI 49686 

231-929-3450 

tpezzetti@mich-legal.com 

mschubert@mich-legal.com 

______________________________ 

 

 

PROPERTY TAX APPEAL 

PRINCIPAL RESIDENCE EXEMPTION 

 

Petitioner, Thomas Peckham, through his attorneys, Pezzetti, Vermetten & Popovits, P.C., 

petitions this Tribunal as follows: 

1. Petitioner is an individual whose address is 4741 Benzonia State Road, Traverse City, Michigan 

49684. 

2. Respondent, Elmwood Township, levies and collects the property taxes on subject properties 

within its jurisdiction. 

3. Petitioner owns property in the Township of Elmwood, Leelanau County, Michigan (the 

“Property”); specifically, the property identification number is:

Page 4

2 

a. 

045-004-032-036-10 

4. The Property address is E, Traverse Highway, Traverse City, Michigan 49684 and is classified as 

Residential Real Property. 

5. Petitioner purchased a property composed of six contiguous parcels on March 26, 2026. 

6. Five of the parcels are located in Grand Traverse County, and one parcel is in Leelanau County. 

7. Petitioner filed Principal Residence Exemption Affidavits for each parcel with the county within 

which the parcel is located. See Exhibit 1 – Principal Residence Exemption Affidavits. 

8. The Principal Residence Exemption (“PRE”) requests were granted for the Grand Traverse County 

parcels but denied for the Leelanau County parcel on April 7, 2026 for the stated reason of "does 

not own principal residence adjacent to receive this exemption." See Exhibit 2 - Notice of Denial 

of a Principal Residence Exemption. 

9. Petitioner through counsel provided the Elmwood Township Assessor with the deeds conveying 

the property to Petitioner for each county, along with excerpts from the closing documents 

indicating which parcels comprise the property, a survey showing the combined parcels, and all 

six Principal Residence Exemption Affidavits that were filed for the property. See Exhibit 3 – 

May 5, 2026 Correspondence to Barbara Jones, Elmwood Township Assessor. 

10. The prior owner of the subject property received a PRE from Elmwood Township for the parcel at 

issue. See Exhibit 4 – Title Insurance, p 8, paragraph 24. 

11. Petitioner requests that this Tribunal grant his request for 100% principal residence exemption. 

 

PEZZETTI, VERMETTEN, POPOVITS & UMULIS, P.C. 

 

 

 

Dated: May 13, 2026 

By: 

__/s/ Michelle L. Schubert_______ 

Michelle L. Schubert (P86331) 

Attorneys for Petitioner

Page 5

EXHIBIT 1

Page 6

Lupe or print in blue or bla 

Part 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property tax identification number. 

Michigan Department of Treasury 

2368 (Rev. 07-22) 

SSOR'S DATE STAMP 

Principal Residence Exemption (PRE) Affidavit 

Issued under authority of Public Act 208 of 1893. 

Read the instructions before completing the form. This form is not valid unless certified by the assessor for 

the city or township where the property is located. Do not submit this form if the property is not 

your 

principal residence and/or any of the disqualifying factors apply as listed in MCL 211.7(cc). 

For 

information regarding the PRE, please review the PRE Guidelines at www.michigan.gov/pre. 

r 

black ink 

1. Property Tax Identification Number 

2, Name of Local Unit (Check Township or Cily) 

3. County 

28-05-005-047-30 

TOWNSHIP OF GARFIELD 

GRAND TRAVERSE COUNTY 

4. Street Address of Property (Provide a Complete Address) 

BENZONIA STATE RD, TRAVERSE CITY, MI 49684 

5. Name of Owner (First, Middle, Last) 

6. Owner's 

v 

cial Security Number

Page 7

|

Page 8

Mi

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

Thomas Peckham,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

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: July 27, 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. 26-000908

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

Thomas Peckham,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

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: July 27, 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. 26-000908

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 5

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

Thomas Peckham,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000908

Township Of Elmwood,

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

Page 6

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

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

Thomas

M.I.

Last Name/Company Name

Peckham

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

4741 Benzonia State Rd

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

231-929-3450

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

mschubert@mich-legal.com

 

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

First Name

Michelle

M.I.

L.

Last Name

Schubert

Firm Name (if any)

Pezzetti, Vermetten, Popovits & Umulis, P.C.

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

600 E. Front St, Ste 100

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

(231)929-3450

E-mail Address

mschubert@mich-legal.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

045-004-032-036-10

How many parcels are you appealing?

1

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

N/A

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

E. Traverse Highway

Traverse City

Michigan

49684

Taxing Authority:

Township Of Elmwood (LEELANAU)

County:

Leelanau

Classification of Property:

Real

Residential

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

See attached "Property Tax Appeal Principal Residence Exemption" with accompanying exhibits.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2027

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:

2026-04-07

 

 

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: 

Michelle L. Schubert

/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

Thomas Peckham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000908

Township Of Elmwood,

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 23, 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

Thomas Peckham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000908

Township Of Elmwood,

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 23, 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 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

Thomas Peckham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000908

Township Of Elmwood,

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 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

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

Thomas

M.I.

Last Name/Company Name

Peckham

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

4741 Benzonia State Rd

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

231-929-3450

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

mschubert@mich-legal.com

 

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

First Name

Michelle

M.I.

L.

Last Name

Schubert

Firm Name (if any)

Pezzetti, Vermetten, Popovits & Umulis, P.C.

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

600 E. Front St, Ste 100

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

(231)929-3450

E-mail Address

mschubert@mich-legal.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

045-004-032-036-10

How many parcels are you appealing?

1

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

N/A

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

E. Traverse Highway

Traverse City

Michigan

49684

Taxing Authority:

Township Of Elmwood (LEELANAU)

County:

Leelanau

Classification of Property:

Real

Residential

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

See attached "Property Tax Appeal Principal Residence Exemption" with accompanying exhibits.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2027

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:

2026-04-07

 

 

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: 

Michelle L. Schubert

/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.