26-000386.pdf

Leon Rafou, Petitioner V Michigan Department Of Treasury, Respondent · 26-000386-TT

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5647 (Rev. 04-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

GOVERNOR 

LANSING 

May 8, 2026 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Leon Rafou v Michigan Department of Treasury 

MTT Docket No 26-000386 

Dear Chief Clerk: 

[4 

RECEIVED 

MAY 19 2026 

MICHIGAN TAX TRIBUNAL 

RACHAEL EUBANKS 

STATE TREASURER 

Enclosed please find Respondent Michigan Department of Treasury's Principal Residence 

Exemption Appeal Answer Form, along with Proof of Service for the above-mentioned file. 

If you have any questions or concerns, please do not hesitate to contact me at (517) 241- 

2910. 

Sincerely, 

Comellea Brooke 

Comellia Brooks 

Departmental Representative 

Enclosures 

cc: Leon Rafou

i. 

VE 

rie 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MOAHR DOCKET NO, 26-000386 

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

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default. 

Section 1: Respondent’s Contact Information 

Unit of Government 

PRE Unit 

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

First Name 

MJ. 

Last Name 

Comellia 

Brooks 

Firm Name (if any) 

Address {(No., Street, P.O. Box or Rura$ Route} 

430 West Allegan 

City or Town 

State 

ZIP Code 

Lansing 

Mi 

48922 

Fax Number 

Telephone Number 

517-241-2910 

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

Brooksc13@michigan.gov 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

222332202008 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels are adjoining (i.e. touch), 

O ves 

[3 no 

Not Applicable 

Classification of Property: 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See Attached 

Section 5: Jurisdictional Issues 

List the tax year(s} denied: 

2022, 2023, 2024, and 2025 

Check what action prompted this appeal: 

a Notice of Denial of Principal Residence Exemption was issued 0 Denial by Board of Review [wi] Denial by Dept. of Treasury 

[1 other 

#f you checked “other” above explain: 

if Petitioner Is appealing from a Board of Review denial, check which Board of Review took action: 

March 

0 

July 

O December 

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

02/26/2026 

Signature “required 

Respondent or Attorney/Authorized Representative’s Signature: 

*! Comellia Brooks

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

IMPORTANT: 

If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner's attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

Section 3: Subject Property Information: 

+ 

Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

* 

Are they contiguous or adjoining: 

If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

+ 

Classification of Property: Check the classification of the property being 

appealed. 

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent's 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”).

of 

rid 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

» 

[f Petitioner is appealing from a Board of Review denial: indicate which 

Board of Review took action and indicate the date the Board's denial notice was 

mailed to Petitioner. 

» 

List the date the Principal Residence Exemption or Qualified Agricultural 

Exemption was denied: Provide the date listed on the denial. 

Signature: A signature by Respondent's attorney or authorized representative is 

required. 

REMINDERS: 

Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the 

exemption denial notice or other order being appealed. Failure to submit the answer 

form to the Tribunal may result in the conducting of a default hearing. 

You must submit the original, signed completed answer form to the Tribunal. You 

should also keep a copy for yourself. 

It is your responsibility to provide the Petitioner, or Petitioner's attorney or authorized 

representative, with a copy of any attachments submitted with the Answer form. The 

Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states 

that failure to provide the copies to the respondent at least 21 days in advance of 

the hearing may result in the exclusion of the attachments. 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. To check the status of your appeal, visit our website at 

www.michigan.gov/taxtrib and click on the “Docket Search” option.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

LEON RAFOU, 

Petitioner, 

v 

MTT Docket No. 26-000386 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondent. 

/ 

BASIS OF RESPONDENT MICHIGAN DEPARTMENT OF TREASURY'S 

ANSWER TO THE PETITION 

The subject property is located in the City of Farmington Hills, Oakland County. Petitioner 

filed a petition in the Small Claims Division of the Michigan Tax Tribunal regarding the 

denial of a qualified principal residence exemption from tax levied by the local school 

district for school operating purposes as provided for by Section 7cc of the General 

Property Tax Act. MCL 211.7cc. 

FACTS 

Petitioner Principal Residence Exemption (PRE) on 22118 Wingate known as Parcel No. 

222332202008 was denied by the Michigan Department of Treasury (Department) on 

October 24, 2025, for the 2022, 2023, 2024, and 2025 tax years. 

A copy of the PRE 

denial notice is attached as Exhibit 1 and incorporated herein by reference. 

Petitioner filed an untimely appeal with the Hearings Division of the Michigan Department 

of Treasury (Department). As a result, on February 26, 2026, Dave Matelski, Director of 

the Bureau of Tax Policy, issued a Denial of Request for Informal Conference. A copy of 

the Denial of Request for Informal Conference is attached as Exhibit 2 and incorporated 

herein by reference. Thereafter, Petitioner filed an appeal with the Michigan Tax Tribunal 

refuting the Department's final determination.

Leon Rafou vy MI Department of Treasury 

MTT Docket No. 26-000386 

ARGUMENT AND ANALYSIS 

To qualify for a principal residence exemption on a dwelling, MCL 211.7cc requires that 

the property be: 

(1) owned by a qualified owner as defined by MCL 211.7dd(a); (2) 

occupied 

as 

a 

principal residence 

by that owner of the 

property; 

(3) none 

of the 

disqualifying factors listed in MCL 211.7cc(3) apply; and (4) claimed by the owner of the 

property by filing an affidavit with the local tax collecting unit in which the property is 

located. 

Respondent asserts the PRE should be denied for the 2022, 2023, 2024, and 2025 tax 

years for the following reasons: (i) Petitioner did not occupy the subject property as his 

principal residence (ii) Petitioner "has filed" non-resident Michigan Tax Returns for tax 

years 2023 and 2024 

I. 

Petitioner did not occupy the subject property as his principal residence. 

A sufficient amount of evidence linking a person to the address he claims as his principal 

residence is required to prove eligibility for a qualified principal residence exemption from 

tax levied by the local school district for school operating purposes as provided for by 

Section 7cc of the General Property Tax Act. No one document alone is dispositive. 

In the present matter, Petitioner did not provide any documents to prove he occupied the 

subject property as his principal residence during the 2022, 2023, 2024, and 2025 tax 

years. As a result, Petitioner failed to meet his burden of proof to substantiate that he 

occupied the subject property as his “principal residence.” 

Furthermore, the greater weight of the evidence indicates that Petitioner resided at 5587 

Brompton Ct., 5360 Toscana Way, and/or 5075 Camino De La Siesta as his principal 

residence and not the subject property. 

Also, a Lexis Nexus Michigan Driver's License Search indicates Petitioner did not list the 

subject property as his principal residence. 

His driver's license listed 5587 Brompton Ct., 

as his residence. A copy of the Lexis Nexis Driver's License search is attached as Exhibit 

3.

Leon Rafou v MI Department of Treasury 

MTT Docket No. 26-000386 

(a) The applicant's 

full legal name, date 

of birth, residence address, 

height, sex, eye color, signature, intent to make an anatomical gift, other 

information required or permitted on the license under this chapter, and, 

only to the extent required to comply with federal law, the applicant's Social 

Security number. The applicant may provide a mailing address 

if the 

applicant receives 

mail 

at an address 

different from 

his 

or 

her 

residence address. [Emphasis added.] 

Relative to the "residence address” on a Michigan Driver's License, in accordance with 

MCL 257.50(a), “residence address” means the place that is the settled home or domicile 

at which a person legally resides as defined in section 11 of the Michigan election law, 

1954 PA 116, MCL 168.11. As defined in MCL 168.11, "Residence"...means that place 

at which a person habitually sleeps, keeps his or her personal effects, and has a regular 

place of lodging. MCL 257.901(1) provides with respect to a driver's license application 

that, “it is 

a misdemeanor for a person to violate this act, unless that violation is by this 

act or other law of this state declared to be a felony or a civil infraction. [Emphasis 

added]. 

As a result, when Petitioner obtained his Michigan Driver's license, under penalty law, 

Petitioner indicated that his settled home where he legally resides and habitually sleeps 

was 5587 Brompton Ct., and not the subject property. 

In addition, Petitioner 2022, 2023 and 2024 Michigan Income Tax Returns listed 5075 

Camino De La Siesta in San Diego California, and/or 5360 5360 Toscana Way in San 

Diego California as his principal residence and not the subject property. State of Michigan 

Income Tax Returns all require a Taxpayer Certification, which states, 

“1 declare under 

perjury that the information in this return and attachments is true and complete to the best 

of my knowledge.” Therefore, when Petitioner filed Michigan Income Tax Returns with the 

Michigan Department of Treasury, Petitioner signed and certified under penalty of perjury 

that his principal residence was at 5075 Camino De La Siesta in San Diego California, 

and/or 5360 5360 Toscana Way in San Diego California. Copies of Petitioner Michigan 

Tax Returns are attached as Exhibit 4. 

Further evidence indicating the subject property was not Petitioner principal residence is 

the fact that the subject property was occupied by non-owner(s). In particular, non-owner

Leon Rafou v MI Department of Treasury 

MTT Docket No. 26-000386 

Il. 

Petitioner “has filed” non-resident Michigan Tax Returns and Petitioner “has 

filed” as a resident of California in 2022, 2023, and 2024. 

Assuming 

that Petitioner did occupy the property 

in question 

as 

his principal 

residence, which the Department disputes, Petitioner is still not eligible for the PRE 

since he “has filed” non-resident Michigan income tax returns in 2023 and 2024 "has 

filed” tax returns as a resident of California for the 2023, and 2024 tax years. 

MCL 211.7¢cc(3)(c) states that a person 

is not entitled to receive the PRE 

if “[t}hat 

person 

has filed 

a non-resident Michigan income tax return, except active-duty 

military personnel stationed 

in this state with his or her principal residence 

in this 

state.” 

MCL 211.7cc(3)(d) states that 

a person 

is not entitled 

to 

a principal residence 

exemption if he or she files an income tax return in another state as a resident of that 

state, except active-duty military stationed 

in this state with 

his or her principal 

residence in this state. 

Here, Petitioner “has filed” a non-resident State of Michigan tax return for the 2023 

and 2024 tax year, which was previously attached as Exhibit 4. Also, Petitioner “has 

filed” tax returns as a resident of Califomia in 2022, 2023 and 2024 tax years. 

* Given the undisputed facts that Petitioner failed to introduce any evidence of occupancy, 

Petitioner Michigan Driver's License and Michigan Tax Returns indicate that Petitioner 

resided at 5587 Brompton Ct., 5360 Toscana Way, and/or 5075 Camino De La Siesta 

constituted his principal residence during the 2022, 2023, 2024, and 2025 tax years, and 

non-owner(s) resided at the property in question, Petitioner did not satisfy his burden of 

proving entitlement to the principal residence exemption in MCL 211.7cc for the 2022, 

2023, 2024, and 2025 tax years. As a result, the record evidence does not substantiate 

Petitioner claim and the principal residence exemption on the subject property should be 

denied for the 2022, 2023, 2024, and 2025 tax years. 

CONCLUSION 

Respondent, the Michigan Department of Treasury, respectfully requests that a decision

Exhibit 1 

5647 (Rev. 01-19) 

se 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

GRETCHEN WHITMER 

LANSING 

RACHAEL EUBANKS 

GOVERNOR 

STATE TREASURER 

October 24, 2025 

Leon Rafou 

22118 Wingate Ct 

Farmington Hills, MI 48335-4238 

Principal Residence Exemption 

Denial Notice 

Property Address: 22118 Wingate 

Parcel ID: 

222332202008 

Tax Year(s) Denied: 

2022, 2023, 2024, 2025 

Local Unit: 

Farmington Hills City 

Percent Allowed: 

0% 

County: 

Oakland 

Dear Leon Rafou: 

The Michigan Department of Treasury (Treasury) is required under MCL 211.7cc to audit properties to 

determine 

if properties receiving the Principal Residence Exemption are entitled 

to the benefit. 

Based on the information received during 

the audit process, Treasury 

is denying all 

or 

a 

portion of the Principal Residence Exemption for the year(s) indicated on the above listed parcel 

for the following reason: 

Treasury did not receive a completed questionnaire or other requested information. MCL 211.7¢cc 

(8) authorizes Treasury to deny an exemption if an owner fails to respond within 30 days of 

receiving a request for information. 

A corrected property tax 

bill will be issued by Treasury, the local treasurer, and/or county 

treasurer as a result of this denial. 

If you disagree with this denial, a written request for an informal conference must be 

received by Treasury within 35 days from the date you received this letter in order to 

preserve your appeal rights. For faster service, e-mail your 

written 

request 

for 

an 

informal 

conference and 

any 

available documentation 

to PRE@michigan.gov. For additional submission 

options, refer to the enclosed Frequently Asked Questions. 

If you have questions, please call (888) 909-2799 or refer to the enclosed Frequently Asked

Exhibit 2 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

February 26, 2026 

Leon Rafou 

22118 Wingate Ct 

Farmington Hills, MI 48335 

RE: 

Leon Rafou 

Docket 2026-0279 

PRE Unit File Number 2025-AP-0869 

Denial of Michigan Principal Residence Exemption 

Denial Notice Date 

| Tax Year 

% Allowed 

Parcel No. 

10/24/2025 

2022 

0.00% 

222332202008 

10/24/2025 

2023 

0.00% 

222332202008 

10/24/2025 

2024 

0.00% 

222332202008 

10/24/2025 

2025 

0.00 % 

222332202008 

DENIAL OF REQUEST FOR INFORMAL CONFERENCE 

We have received your correspondence postmarked 02/21/2026 in which you requested an 

informal conference. Your request for an informal conference is denied as untimely. A request 

for an informal conference must be made to the Michigan Department of Treasury within 35 

days after your receipt of the Department's denial of the principal residence exemption claim 

notice on the above parcel. 

This is the Department’s final decision in this matter under MCL 211.7¢cc(8) of the General 

Property Tax Act. If you disagree with all or a part of this decision, you may file your petition 

with the small claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 

48909 (telephone number: 517-335-9760) within 35 days of this decision in accordance with 

MCL 211.7¢cc(13). 

If you have any questions about your future eligibility for the principal residence exemption, 

you should contact your local assessor. 

. 

Sincerely, 

Dave Matelski, Director

Results 1to 2 of 2 

ALL 

LICENSE INFORMATION 

Name: LEON RAFOU 

Address: 5587 BROMPTON CT WEST BLOOMFIELD, MI 48322-1469 

County: OAKLAND 

SSN: 

LexiD: 

DOB: 

Gender: Male 

Data Source: Governmental 

Data Source State: MICHIGAN 

Exhibit 3 

License Number: 

ce — 

License Type: OPER 

Record Type: Current 

Name: LIWON HANNA RAFOU 

Address: 3135 FARMDALE DR STERLING HEIGHTS, MI 48314-2832 

County: MACOMB 

Data Source: Governmental 

Data Source State: MICHIGAN 

License Number: 

oo — 

License Type: OPER 

Record Type: Current 

Results 1 to 2 of 2 

Your DPPA Permissible Use: Court, Law Enforcement, or Government Agencies 

Your Secondary DPPA Permissible Use: No Permissible Purpose 

Your GLBA Permissible Use: Legal Compliance 

Your DMF Permissible Use: No Permissible Purpose

Exhibit 4 

Michigan Department of Treasury (Rev. 04-22), Page 1 of 

2 

Issued under authority of Public Act 281 of 1967, as amended. 

2022 MICHIGAN Individual Income Tax Return MI-1040 

Amended Return 

Return is due April 18, 2023. Type or print in blue or black ink. 

(Include Schedule AMD) 

1. Filer's First Name 

M.L | Last Name 

2. Filer's Full Social Security No. (Example: 123-45-6789) 

LEON 

RAFOU 

if a Joint Return, Spouse's First Name 

M.I. 

| Last Name 

STEPHANIE 

JARJOSA 

0 

89) 

Homé Address (Number, Street, or P.O. Box) 

5360 TOSCANA WAY APT G102 

City or Town 

State 

| ZIP Code 

4. School District Code (5 digits ~ see page 60) 

SAN DIEGO 

CA 

92122 

10000 

5. 

STATE CAMPAIGN FUND 

6. 

FARMERS, FISHERMEN, OR SEAFARERS 

Check if you {and/or your spouse, if 

a [| Filer 

filing joint return) want he of your taxes 

Check this box if 2/3 of your income is from farming, 

to go to this fund. 

This will 

not increase 

b. 

fishing, or seafaring. 

your tax of reduce your refund. 

J Spouse 

7. 

2022 FILING STATUS. Check one. 

8. 

2022 RESIDENCY STATUS. Check ali that apply. 

a. 

Single 

* If you check box “c," complete 

a 1 Resident 

- 

line 3 and enter spouse’s full name 

* If you check box he 

or 

Married filing 

joint! 

below: 

: 

5 

* 

“c,” you must complete 

9 jointly 

b (I 

Nonresident 

and Include Schedule 

NR. 

c. Hl 

Married filing separately” 

Cc. Xi Part-Year Resident * 

8. 

EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line 9e (see insr.). 

a. Number 

of exemptions (see instructions) ...........ec... 

Ya. 

x 

$5,000 

ga. 

b. 

Number of individuals who qualify for one of the following special exemptions: deaf, 

blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 

gb. 

x 

$2,800 

9b) 

C. 

Number of qualified disabled veterans 

9c. 

x 

$400 

Qc. 

d. 

Number of Certificates of Stillbirth from MDHHS (see instructions) ...........eeeeveee. 

9d. 

x 

$5,000 

9d. 

€. 

Claimed as dependent, see line 9 NOTE @boVe ........cccoeeieveenninncessveceescinnns 

Ye. 

| 

Ye. 

f. 

Add lines 9a, 8b, 9c, 9d and 9e, Enter here and on HNE 15 cw iiinmoninierssomorsmsnsm 

esses 

of 

10. 

Adjusted Gross Income from your U.S, Form 7040 (Se€ INSINUCHIONS) ..cormrrmmeisassinsiomienmssmesserssness 

10. 

11. 

Additions from Schedule 1, line 9. Include Schedule f........oorcnns 

1". 

12. 

Total Add lies 10 and 11... 

sess 

eas 

sass ssbb aan 

12, 

13. 

Subtractions from Schedule 1, line 30. Include Schade 1... 

13. 

14. 

Income subject to tax. Subtract line 13 from line 12. 

if line 13 is greater than line 12, enter "0" ............ 

14. 

16. 

15. 

Exemption allowance. Enter amount from line 9f or Schedule NR, line 18. 

16. 

Taxable income. Subtract line 15 from line 14. 

If line 15 is greater than line 14, enter “0” .......ccceceeeeenn 

16.

Michigan Department of Treasury (Rev. 10-23), Page 1 of 3 

lssued under authority of Public Act 281 of 1967, as amended. 

2023 MICHIGAN Individual Income Tax Return Mi-1040 

Amended Return [7] 

Return is due April 15, 2024. Type or print in biue or black ink. 

(Include Schedule AMD) 

1. Filer's First Name 

M.L | Last Name 

2. Filer's Full Social Security No. (Example: 123-45-6789) 

LEON 

| 

RAFOU 

ML. | Last Name 

| 

- 

n 

- 

L 

STEPHANIE 

JARJOSA 

3. Spouse's Full Social Security No. (Example: 123-45-6769) 

Home Address (Number, Street, or P.O. Box) 

5075 CAMINO DE LA SIESTA APT 214 

| 

— 

n 

— 

| 

City or Town 

State 

3_ School District Code (5 digits) 

SAN DIEGO 

CA 

92108 

5. 

STATE CAMPAIGN FUND 

6. 

FARMERS, FISHERMEN, OR SEAFARERS 

Check if you (and/or your spouse, if 

a. | Filer 

filing a joint return) want $3 of your taxes 

[| Check this box if 2/3 of your income is from farming, 

to go to this fund. This will not increase 

b Ol 

fishing, or seafaring. 

g 

Spouse 

your tax or reduce your refund. 

7. 

2023 FILING STATUS. Check one. 

8. 

2023 RESIDENCY STATUS. Check all that apply. 

a.[] 

singee 

* If you check box “c,” complete 

a. [] Resident 

en 

tine 3 and enter spouse's full name 

* Ifyou check box hg 

b. 

Married 

filing 

joint 

below: 

. 

N 

* 

“c,” you must complete 

1 

arried 

filing jointly 

b. 3 

Nonresident 

and Include Schedule 

NR. 

Cc. [I 

Married filing separately” 

c. 1 

Part-Year Resident * 

9. 

EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line Se (see instr.) 

a. 

Number of exemptions (see instructions) 

8a. 

I 

x 

$5400 

9a 

b. 

Number of individuals who qualify for one of the following special exemption! 

: deaf, 

1 

blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 

gb. 

x 

$3,100 

9b) 

©. 

Number of qualified disabled VEIETANS ......cccc.ocevmceccrirninti eee 

ge. 

1 

x 

$400 

9c) 

d. 

Number of Certificates of Stillbirth from MDHHS (see instructions) .............c.con... 

9d. 

1 

x 

$5,400 

€. 

Claimed as dependent, see line 9 NOTE @bOVE .........cccoonvimarnisinnminenceniansoniins 

ge, 

f. 

Add lines 9a, 9b, 9c, 9d and 9e. 

Enter here and online 15 .......ccocicciiniinncn 

cece 

10. 

Adjusted Gross Income from your U.S. Form 7040 (see InStrUCionS) ..........ccveeeeicienneeisssie 

sens 

10. 

11. 

Additions from Schedule 1, fine 9. Include Schedule 1... 

1. 

12. 

Total. Add lines 10 and 11 

12, 

13. 

Subtractions from Schedule 1, fine 31. Include Schodule 1... 

13. 

14. 

Income subject to tax. Subtract line 13 from line 12. 

If line 13 is greater than line 12, enter “0"............ 

14.

Michigan Department of Treasury (Rev. 04-24), Page 1 of 3 

issued under authority of Public Act 281 of 1967, as amended. 

2024 MICHIGAN Individual Income Tax Return Mi-1040 

Amended Return [7] 

Return 

is due April 15, 2025. Type or print in biue or black ink. 

(include Schedule AMD) 

1. Filer's First Name 

M.1. 

1 Last Name 

2. Filer's Full Social Security No. (Example: 123-45-6789) 

LEON 

. 

RAFOU 

If a Joint Return, Spouse's First Name 

M.I. § Last Name 

STEPHANIE 

JARJOSA 

3. 

-6789) 

Home Address (Number, Street, or P.O. Box) 

5075 CAMINO DE LA SIESTA APT 214 

City of Town 

State 

| ZIP Code 

4. School District Code (5 digits) 

SAN DIEGO 

CA 

92108 

10000 

5. 

STATE CAMPAIGN FUND 

6. 

FARMERS, FISHERMEN, OR SEAFARERS 

Check if you (and/or your spouse, if 

a 0 Fier 

filing a Joint return) want $3 of your taxes 

O Check this box if 2/3 of your income is from farming, 

to go to this fund. This will not increase 

b. | 

fishing, or seafaring. 

your lax or reduce your refund. 

. 

Spouse 

7. 

2024 FILING STATUS. Check one. 

8. 

2024 RESIDENCY STATUS. Check alf that apply. 

a. 1] Single 

* If you check box “c,” complete 

a. 1 Resident 

i. 

line 3 and enter spouse's full name 

: if you chock wathg 

b. 

ji 

i 

i 

below: 

YC 

; 

’ 

'c,” you must complete 

Xl Married filing jointly 

b. IX] 

Nonresident 

and include Schedile 

NR. 

<. O 

Married filing separately* 

Cc. [I 

Part-Year Resident * 

9. 

EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line Se 

(see instr. 

a. 

Number of exemptions (see instructions) 

b. Number 

of individuals who qualify for one of the following special exemptions: deaf, 

9a. 

x 

$5,600 

9a. 

blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 

9b. 

x 

$3,300 

9b] 

€. Number of qualified disabled Veterans ................ccoooovirmininevnnisiemccmens 

9c. 

x 

$500 

Sc 

d. Number of Certificates of Stillbirth from MDHHS (see Instructions) .............c...... 

9d. 

x 

$5,600 

9d. 

8. 

Claimed as dependent, see line 

INOTE above .................coiinin. 

Qe. 

Cd 

Ye. 

f. 

Add lines 9a, 9b, 9c, 9d and Oe. Enterhere and on line 15 ... ieee 

Of | 

10. 

Adjusted Gross Income from your U.S. Forin 1040 (see instructions) ............cococovriiiiiiiiicciiens 

10. 

11. 

Additions from Schedule 1, line 9. include Schedule 1 an 

Mn. 

12. 

Total. Add Bines 18 and 11. arse 

12. 

13. 

Sublractions from Schedule 1, line 31. Include Schedule 1... 

13. 

14. 

Income subject to tax. Subtract line 13 from line 12. 

If line 13 is greater than line 12, enter “0° 

14.

Results 

1to 5 of 5 

ALL 

LICENSE INFORMATION 

Name: ARMANDO DIAZ 

Address: 

21645 GREEN HILL RD APT 121 FARMINGTON HILLS, Ml 48335-4333 

County: OAKLAND 

Data Source: Governmental 

Data Source State: MICHIGAN 

Exhibit & 

License Number: lo — 

License Type: OPE 

Record Type: Historical 

2 

Name: ARMANDO DIAZ 

y 

Address: 

6419 ARTESIAN ST DETROIT, MI 48228-4908 

County: WAYNE 

Data Source State: MICHIGAN 

License Number: J 

License Type: OPE 

Record Type: Historical 

3 

Name: ARMANDO DIAZ 

: 

Address: 22118 WINGATE CT FARMINGTON HILLS Mi 48335-4238 

County: OAKLAND 

SSN: 

LexID 

DOB: 

Gendel” 

Data Source: Governmental 

Data Source State: MICHIGAN 

License Number: 

— 

License Type: OPERA 

Record Type: Current 

Name: ARMANDO DIAZ 

Address: 6081 GRANDVILLE AVE DETROIT, MI 48228-3942 

County: WAYNE 

Data Source: Governmental 

Data Source State: MICHIGAN 

License Number: lo — 

License Type: OPERATOR! 

Record Type: Historical 

Name: ARMANDO DIAZ 

License Number: 

or —

Results 1 to 4 of 4 

Alby 

VOTER REGISTRATION 

Name: 

: ARMANDO DIAZ 

Registration Date: 10/22/2014 

1. 

SSN: 

State of Registration: Michigan 

Resident Address: 

Status: ACTIVE 

21645 GREEN HILL RD APT 121 FARMINGTON HILES, 

Mi 48335-4333 

Gender: Male 

DOB: [| 

2 

Name: 

: 

ARMANDO DIAZ 

Registration Date: 9/1/2015 

* 

SSN: 

State of Registration: Michigan 

Resident Address: 6081 GRANDVILLE AVE DETROIT, MI 48228-3942 

Status: ACTIVE 

Gender: Male 

Name: 

: ARMANDO DIAZ 

Registration Date: 9/1/2015 

3 

ssn: 

Political pry. IN 

Resident Address: 6081 GRANDVILLE AVE DETROIT, MI 48228-3942 

State of Registration: 

Michigan 

Gender: Male 

Status: ACTIVE 

DO 

Name: 

: ARMANDO DIAZ 

Registration Date: 8/2/2022 

4 

SSN 

State of Registration: Michigan 

Resident Address: 

Status: ACTIVE 

22118 WINGATE CT FARMINGTON HILLS, MI 48335-4238 

Gel 

fe 

D 

Results 

1to 4 of 4 

Your DPPA Permissible Use: Court, Law Enforcement, or Government Agencies 

Your Secondary DPPA Permissible Use: No Permissible Purpose 

Your GLBA Permissible Use: Legal Compliance 

Your DMF Permissible Use: No Permissible Purpose

Michigan Department of Treasury (Rev. 04-22), Pags 1 of 2 

2022 MICHIGAN Individual Income Tax Return Mi-1040 

Return is due April 18, 2023. Type or print in blue or black ink. 

issued under authority of Public Act 281 of 1967, as amended. 

Amended Return 

[7] 

{Include Schedule AMD} 

1. Filer's First Name 

MI. 

| Last Name 

2. Filer's Full Social Security No. (Example: 123-45-6789) 

ARMANDO 

DIAZ 

m 

[] 

mm. 

If a Joint Return, Spouse's First Name 

ML 

| Last Name 

3. Spouse's Full Social Security No. (Example: 123-45-6789) 

Home Address (Number, Streat, or P.O, Box) 

22118 WINGATE CT 

City or Town 

State 

4. School District Code (5 digits — see page 60) 

FARMINGTON HILLS 

Mi 

| 48335 

[ 

5. 

STATE CAMPAIGN FUND 

Check if you (and/or your spouse, if 

filing a joint return) want $3 of your taxes 

to go to this fund. This will not increase 

your tax or reduce your refund. 

a dd Filer 

b. | Spouse 

6. 

FARMERS, FISHERMEN, OR SEAFARERS 

Check this box if 2/3 of your income is from farming, 

fishing, or seafaring. 

7. 

2022 FILING STATUS. Check one. 

a 1 

Single 

* If you check box “c." complete 

line 3 and enter spouse’s full name 

b. I! Married fling jointly 

below: 

c. [| 

Married filing separately* 

8. 

2022 RESIDENCY STATUS. Check all that apply. 

a. J 

Resident 

* If you check box “b” or 

“c,” you must complete 

and include Schedule 

NR. 

b. Od Nonresident * 

c. J 

Pait-Year Resident * 

9. 

EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line 9e (see instr.). 

a. 

Number of exemptions (see instructions) 

b. 

Number of individuals who qualify for one of the following special exemptions: deaf, 

blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 

gb, 

x 

C. 

Number of qualified disabled veterans 

i” 

d. 

Number of Certificates of Stillbirth from MDHHS (see instructions) 

e. 

Claimed as dependent, see line 

9 NOTE above ......c.ccovvvrvvncieiciiiins 

{Add lines 9a, 9b, 9¢, 9d and 9e. Enterhere and online 15 ....occovvevvcvennnens 

9a. 

x 

$5000 

9a, 

$2,900 

9b. 

$400 

9c. 

$5,000 

9d. 

9c. 

x 

10. 

Adjusted Gross Income from your U.S. Form 7040 (5e€ INStrUcions) .....c..cccvvveemrrrereermnvecrcsrienrenveninns 

10. 

11. 

Additions from Schedule 1, line 9. Include Schedule 1... 

cen 

1. 

12. 

Total. AG HINES 10 8N0 TT. 

rasan b srr sansa sears esses ents ebassrens 

12. 

13. 

Subfraclions from Schedule 1, line 30. Include Schedule 1 ...........cccccoiiiriccm 

rece 

13. 

14. 

Income subject to tax. Subtract line 13 from line 12. 

if line 13 is greater than line 12, enter 

14. 

15. 

Exemption allowance. Enter amount from line 9f or Schedule NR, fine 19. 

15. 

16. 

Taxable Income. Subtract line 15 from line 14. 

ifline 15 is greater than line 14, enter "0" ...................... 

16.

31-Dec-2023 Individual Income Tax returr JJ] 

oanov-2025 

(7) 

Ll 

X 

Return 

i 

Attributes 

Detail 

Research 

Arvanoo piaz [JI 

Due 

: 15-Apr-2024 

individual Income Tax [ 

31-Dec-2023 

Received 

: 16-Apr-2024 Late 

Individual Income Tax Return 

Filing Status 

: Single 

A [J 

Actions 

Image 

Mote... 

Compare Return 

Completed 

Change Retin 

History 

Met Postings 

+ 

Received Late 

> 

Completed 

BB 

Individual Income Tax Return 

lo: ~ov-2025 

Tof1 

@ 

m- 

& 

Conver 

[V] Summi 

1040 

nr

Michigan Department of Treasury (Rev. 04-24), Page 1 of 3 

issued under authority of Public Act 281 of 1967, as amended. 

2024 MICHIGAN Individual Income Tax Return MI-1040 

Amended Return 

Return is due April 15, 2025. Type or print in blue or black ink. 

(Include Schedufe AMD) 

1. Filer’s First Name 

M1. 

| Last Name 

2. Filer's Full Soclal Security 

No. {Example 12345-6789) 

ARMANDO 

DIAZ 

If a Joint Retum, Spouse's First Name 

MI. 

§ Las Name 

3. Spouse's Full Social Security No. (Example: 123-45-6789) 

Home Address (Number, Street, of P.O. Box) 

22118 WINGATE CT 

- 

City of Town 

Slate 

| ZIP Code 

4_ School Distt Code (5 digits) 

FARMINGTON HILLS 

Mi 

48335 

63200 

5. 

STATE CAMPAIGN FUND 

6. 

FARMERS, FISHERMEN, OR SEAFARERS 

Check if you (and/or your spouse, if 

a Cd Filer 

filing a jolnt return) want $3 of your taxes 

| Check this box if 2/3 of your income is from farming, 

te go to this fund. This will not increase 

b. 0 

fishing, or seafaring. 

your tax or reduce your refund. 

g 

Spouse 

7. 

2024 FILING STATUS. Check one. 

8. 

2024 RESIDENCY STATUS. Check all thal apply. 

a. Xl Single 

* if you check box “c,” complete 

a Xl Resident 

. 

line 3 and enter spouse’s full name 

* if you check a or 

b. 

Maried fil 

below: 

: 

. 

. 

“c,” you must complete 

|| 

arried 

filing jointly 

b. Cd Nonresident 

and include Schedule 

NR. 

[= O 

Married filing separately* 

Cc. [I 

Part-Year Resident 

9. 

EXEMPTIONS. NOTE: if someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line Se 

(see inslr.), 

8. 

Number of exemptions (see instnuctions) 

9a. 

b. Number of individuals who qualify for one of the following special exemptions: deaf, 

blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 

gb 

9b, 

€. 

Number of qualified disabled VRIOrans ...............o.ccoovroreereeeee eee 

9c. 

d. Number of Certificates of Stillbirth from MDHHS (see instructions) ................... 

9d 

8. 

Claimed as dependent, see line 

9 NOTE above .................n.. 

Oe] 

{ 

Add lines 9a, 9b, 9c, 9d and 9e. Enterhere and ONG 15 cc. 

of. 

10. 

Adjusted Gross Income from your U.S. Form 1040 (see instructions) 

10. 

11. 

Additions from Schedule 1, line 9. Include Schedule 1... 

11. 

12. 

Total ADA BNes 10 and 11. 

ea oneness nana 

eens ee caanaan 

12. 

13. 

Sublractions from Schedule 1, line 31. Include Schedule 1... 

13. 

14. 

income subject to tax. Subtract line 13 from line 12. {fline 13 is greater than line 12, enter "0" 

14.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

LEON RAFOU, 

Petitioner, 

v 

MTT Docket No. 26-000386 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondent. 

PROOF OF SERVICE 

Comellia Brooks, says that on May 8, 2026 she served 

a copy of the Respondent's 

Principal Residence Exemption Appeal Answer Form with attachments, and this Proof of 

Service relative to the above-captioned matter by depositing the same in a receptacle of 

the United States Post office in the City of Lansing, Michigan, enclosed in an envelope 

bearing postage fully prepaid, plainly addressed as follows: 

Leon Rafou 

5587 Brompton Ct 

West Bloomfield, Mi 48322 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Mi 48909 

Comeln Brooke

1162 (5-03) 

MICHIGAN DEPARTMENT OF TREASURY 

LANSING, MI 48922 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909

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