26-000172.pdf

Hamdan Sharaf, Petitioner V City Of Detroit, Respondent · 26-000172-TT

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RECEIVED 

MAR 16 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Hamdan Sharaf, Petitioner 

City of Detroit, Respondent 

MTT Docket No. 26-000172 

PETITIONER'S MOTION FOR RECONSIDERATION 

NOW COMES the Petitioner, Hamdan Sharaf, appearing in propria persona, and respectfully moves 

this Honorable Tribunal for reconsideration of its Order of Dismissal entered February 25, 2026, 

pursuant to Mich Admin Code R 792.10261(1). 

This case was dismissed based on the application of the July 31 filing deadline applicable to valuation 

appeals. This constitutes a clear error of law because this matter is an appeal from the denial of a 

Poverty Exemption following a December Board of Review decision, governed by MCL 211.7u and 

MCL 205.735a, which allow thirty (30) days from the date of the Board of Review decision. 

The December Board of Review decision was issued on December 9, 2025, and Petitioner filed his 

appeal within thirty (30) days. Accordingly, the Tribunal had jurisdiction and dismissal was improper. 

WHEREFORE, Petitioner respectfully requests that the Tribunal vacate the Order of Dismissal, find that 

the Petition was timely filed, reinstate the appeal, and grant such other relief as is just. 

Respectfully submitted, 

/s/ Hamdan Sharaf 

Hamdan Sharaf 

8248 Sallan St 

Detroit, MI 48211 

Phone: 910-674-7151 

Email: alisharaf708 @yahoo.com

Michigan Tax Tribunal 

Small Claims Division 

Hamdan Sharaf, 

Petitioner, 

City of Detroit, 

Respondent. 

MTT Docket No. 26-000172 

SUPPLEMENT TO MOTION FOR RECONSIDERATION 

Petitioner respectfully clarifies that this appeal concerns the 

denial of a poverty exemption by the December Board of 

Review. The Board of Review issued its decision on 

December 9, 2025, and the appeal was filed within the 

statutory 30-day period. Accordingly, Petitioner 

respectfully submits that the Tribunal has jurisdiction over 

this matter and requests reconsideration of the Order of 

Dismissal. 

Respectfully submitted,

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Date: February 27, 2026 

Re: Motion for Reconsideration 

Hamdan Sharaf v. City of Detroit 

MTT Docket No. 26-000172 

Dear Clerk of the Michigan Tax Tribunal, 

Enclosed please find the Petitioner's Motion for Reconsideration regarding the Order of Dismissal 

entered February 25, 2026. This submission is provided within the applicable time period. Please file 

the enclosed motion and advise if any additional requirements are needed. 

Sincerely, 

Pz 

“Hamdan Sharaf 

8248 Sallan St 

Detroit, MI 48211 

Phone: 910-674-7151 

Email: alisharaf708 @yahoo.com

PROOF OF SERVICE 

| certify that on February 27, 2026, a true and correct copy of the foregoing Motion for Reconsideration 

was served upon City of Detroit by first-class mail and/or email in accordance with Mich Admin Code R 

792.10231. 

Z—— 

Hamdan Sharaf

EXHIBIT A 

December 9, 2025 Board of Review Decision 

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STATE 

OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON £. BROW, DPA 

GOVERHOR 

LANSING 

DIRECTOR 

Hamdan Sharaf, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000172 

City of Detroit, 

Respondent. 

ORDER 

OF DISMISSAL 

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205,735a, or within 30 days of the issuance of a July or December Board of 

Review Declsion, as required by MCL 211.53¢. As such, and inasmuch as the Tribunal 

has no equitable power lo 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 1S ORDERED that the case is DISMISSED, 

This order resolves all pending issues and closes the case. 

PPE, 

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 ba filed with the Tribunal with the required filing fee 

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

closes the case, the motion cannol be filed through the Tribunal's web-based e-filing 

system; & must be fled by mail or personal sevice, 

The fee for the fing of such 

mations 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% al the time the petition was fifed or the 

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

if 50, 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 

MICHIGAN TAX TRIBUNAL - 611 ¥/. OTTAWA ST., LANSING, M1 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48506 

MTT Docket No. 26-000172 

Page 20f 2 

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 29 days of the entry of the final decision, it is an “appeal of right." 

If 

the claim is fited 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.

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