Thomas R Denton Petitioner V Township Of Independence 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 R Denton, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000859

Township Of Independence,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal 

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.

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

Page 2

MTT Docket No. 26-000859

Page 2 of 2

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: August 12, 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 R Denton, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000859

Township Of Independence,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal 

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.

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

Page 4

MTT Docket No. 26-000859

Page 2 of 2

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: August 12, 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 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,

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

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 R Denton,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000859

Township Of Independence,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk

Entered: July 29, 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 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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 R Denton,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000859

Township Of Independence,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk

Entered: July 29, 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 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Thomas R. Denton 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000859-TT 

Township of Independence 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

| wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

This motion to withdraw is pursuant to R.792.10237(4) as Respondent has not filed its 

Answer. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

X_ lam filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

| shall grant Respondent the opportunity to object to this withdrawal. 

_ 

- 

/ 

aN 

Andrew K. Shotwell 

Party/Representative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

/ 

. 

7 J28]24, 

( 

7] 

Date 

' 

(sign here) 

/ 

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

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: 26-000859

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

Party Filing Document 

Petitioner

Files

Document Type: Withdrawal of Motion

Attachment File Name: 

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

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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.

R

Last Name/Company Name

Denton

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

322 N. Baldwin Road

City or Town

Clarkson

State

Michigan

ZIP Code

48348

Telephone Number

2489907434

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

tom.denton@dentonsoftware.com

 

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

First Name

Andrew

M.I.

R

Last Name

Shotwell

Firm Name (if any)

Smith & Johnson, Attorneys, PC

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

534 E. Front Street

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

2319460700

E-mail Address

ashotwell@smith-johnson.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

J-08-01-200-024

How many parcels are you appealing?

1

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

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

322 N. Baldwin Road

Clarkson

Michigan

48348

Taxing Authority:

Township Of Independence (OAKLAND)

County:

Oakland

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

Subject property was purchased in 2025 and directly across Baldwin Road from Petitioner’s primary residence, located at 322 N. Baldwin Road, Clarkston, MI. 

Petitioner’s primary residence is in Orion Township, Parcel Nos. O-09-06-100-51 and O-09-06-100-52 (the “Residence Parcel”). The subject Property is directly across 

Baldwin Road, lying in Independence Township, Parcel No. J-08-01-200-024 (the “Contiguous Parcel”). See Map attached as Exhibit 1. The Contiguous Parcel is 

unoccupied and classified as residential. The Residence Parcel and the Contiguous Parcel are separated by N. Baldwin Road, a public road. But for the existence of 

N. Baldwin Road, the two parcels would share a common boundary and be physically contiguous.

Petitioner timely filed a Principal Residence Exemption Affidavit (Form 2368) claiming the PRE for both parcels. However, Respondent denied the PRE as to the 

Contiguous Parcel, on the grounds that it is not contiguous to the Residence Parcel because the two parcels are separated by N. Baldwin Road. This interpretation is 

incorrect. Specifically, MCL 211.7dd (c) defines "principal residence" to include contiguous unoccupied residential property and expressly states:

Contiguity is not broken by boundary between local tax collecting units, a road, a right-of-way, or property purchased or taken under condemnation proceedings by 

a public utility for power transmission lines if the 2 parcels separated by the purchased or condemned property were a single parcel prior to the sale or 

condemnation. MCL 211.7dd(c) (emphasis added).

The statutory language could not be clearer: a road does not break contiguity. Respondent's denial is therefore contrary to the express text of the governing statute.

Moreover, the Michigan Department of Treasury's Guidelines for the Principal Residence Exemption address this precise situation. The Department provides the 

following example which is directly on point:

13. Chris owns Blue Acre, his principal residence, and Red Acre, a vacant classed residential parcel. Blue Acre and Red Acre are separated by St. Joseph Road and 

would adjoin but for this road. Does Red Acre qualify for the principal residence exemption? Yes. Roads or rights-of-way do not break contiguity. Michigan 

Department of Treasury, Principal Residence Exemption Guidelines, michigan.gov/taxes, PRE FAQ – Adjoining or Contiguous Principal Residence.

Respondent's denial is directly contrary to the Department of Treasury's own published guidance and is without legal basis.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

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:

 

 

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Andrew K. Shotwell

/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 R Denton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000859

Township Of Independence,

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: June 27, 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 R Denton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000859

Township Of Independence,

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: June 27, 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 R Denton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000859

Township Of Independence,

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: June 27, 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

RoseCt 

4 

~ 

RoseCt 

» 

} | 

a 

0-09-06-100-051 

v 

a 

I 

~ 

0-09-06-100-052" 

v 

! 

J-08-01-200-024

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

2026 BOARD OF REVIEW DECISION 

FROM 

INDEPENDENCE TOWNSHIP 

ASSESSING DEPARTMENT 

6483 WALDON CENTER DR 

CLARKSTON, MI 48346 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property 

address and legal description optional.) 

J-08-01-200-024 

DENTON, THOMAS & REBECCA 

BALDWIN RD 

322 N BALDWIN RD 

TaN, RSE, SEC 

1 PART OF NE 1/4 BEG AT PT DIST N 01- 

CLARKSTON MI 48348 

52-32 

W 550.02 FT FROM E 

1/4 COR, TH S 87-37-18 W 

1318.81 FT, TH N 01-51-10 

W 1109.93 FT, THN 87-37-18 E 

930.35 FT, TH S 01-52-32 E 200 FT, THN 88-07-28 E 388 

FT, THS 01-52-32 E60 FT, THS 88-07-28 W388FT, THS 

02-22-42 E 289.50 FT, TH N 88-07-28 E 385.46 FT, TH S01- 

52-32 E 557.03 F1 10 BEG 

20.23 A5-4-93 FRO. 

LHiS PRORERTY-AS CLASSIFIED AS 

402 

(RESIDENTIAL VACANT} 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of parcel number: 

J -08-01-200-024 

They have made the following determination based on the evidence submitted and market data: 

[2026 ORIGINAL ASSESSED VALUE 

$133,900 

1 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

$133,900 

Board of Review Decision 

] 

(If the above amounts are the same, no revisions have occured) 

[2026 ORIGINAL TAXABLE VALUE 

$133,900 

] 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

$133,900 

Board of Review Decision 

or} 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

0.00 

1] 

Please feel free to contact 

the assessor at the address listed above or call 248 625-8114 if you have any questions. 

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

the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. The final date for filing a valuation appeal is July 31 of the 

current year for Residential Real Property. The final date for filing valuation appeal is May 31 of the current year for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property. 

The petition must be filed on a Michigan Tax Tribunal form approved by the Michigan Tax Tribunal. The Michigan Tax Tribunal 

forms are available at www.michigan.govitaxtrib. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48809 

Email: taxtrib@michigan.gov 

(517) 335-9760

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 PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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.

R

Last Name/Company Name

Denton

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

322 N. Baldwin Road

City or Town

Clarkson

State

Michigan

ZIP Code

48348

Telephone Number

2489907434

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

tom.denton@dentonsoftware.com

 

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

First Name

Andrew

M.I.

R

Last Name

Shotwell

Firm Name (if any)

Smith & Johnson, Attorneys, PC

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

534 E. Front Street

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

2319460700

E-mail Address

ashotwell@smith-johnson.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

J-08-01-200-024

How many parcels are you appealing?

1

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

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

322 N. Baldwin Road

Clarkson

Michigan

48348

Taxing Authority:

Township Of Independence (OAKLAND)

County:

Oakland

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

Subject property was purchased in 2025 and directly across Baldwin Road from Petitioner’s primary residence, located at 322 N. Baldwin Road, Clarkston, MI. 

Petitioner’s primary residence is in Orion Township, Parcel Nos. O-09-06-100-51 and O-09-06-100-52 (the “Residence Parcel”). The subject Property is directly across 

Baldwin Road, lying in Independence Township, Parcel No. J-08-01-200-024 (the “Contiguous Parcel”). See Map attached as Exhibit 1. The Contiguous Parcel is 

unoccupied and classified as residential. The Residence Parcel and the Contiguous Parcel are separated by N. Baldwin Road, a public road. But for the existence of 

N. Baldwin Road, the two parcels would share a common boundary and be physically contiguous.

Petitioner timely filed a Principal Residence Exemption Affidavit (Form 2368) claiming the PRE for both parcels. However, Respondent denied the PRE as to the 

Contiguous Parcel, on the grounds that it is not contiguous to the Residence Parcel because the two parcels are separated by N. Baldwin Road. This interpretation is 

incorrect. Specifically, MCL 211.7dd (c) defines "principal residence" to include contiguous unoccupied residential property and expressly states:

Contiguity is not broken by boundary between local tax collecting units, a road, a right-of-way, or property purchased or taken under condemnation proceedings by 

a public utility for power transmission lines if the 2 parcels separated by the purchased or condemned property were a single parcel prior to the sale or 

condemnation. MCL 211.7dd(c) (emphasis added).

The statutory language could not be clearer: a road does not break contiguity. Respondent's denial is therefore contrary to the express text of the governing statute.

Moreover, the Michigan Department of Treasury's Guidelines for the Principal Residence Exemption address this precise situation. The Department provides the 

following example which is directly on point:

13. Chris owns Blue Acre, his principal residence, and Red Acre, a vacant classed residential parcel. Blue Acre and Red Acre are separated by St. Joseph Road and 

would adjoin but for this road. Does Red Acre qualify for the principal residence exemption? Yes. Roads or rights-of-way do not break contiguity. Michigan 

Department of Treasury, Principal Residence Exemption Guidelines, michigan.gov/taxes, PRE FAQ – Adjoining or Contiguous Principal Residence.

Respondent's denial is directly contrary to the Department of Treasury's own published guidance and is without legal basis.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

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:

 

 

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Andrew K. Shotwell

/s/

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