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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.952b8fa1-8627-4b2f-86ec-79992c4967be.pdf

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

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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 

First Name

Leon

M.I.

Last Name/Company Name

Rafou

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

5587 Brompton Ct

City or Town

West Bloomfield

State

Michigan

ZIP Code

48322

Telephone Number

586-214-5750

Fax Number

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

rafouleon@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

22-23-32-202-008

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

22118 Wingate Ct

Farmington Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48335

Taxing Authority:

City Of Farmington Hills (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

Hello, my name is Leon Rafou and I own the property at 22118 Wingate Ct Farmington Hills Mi 48335. 

I have owned this property since September 2021. I claimed a Principal Residence Exemption, as I was living at this property until purchasing a new property at 5587 

Brompton Ct West Bloomfield MI 48332 in August of 2025. 

Prior to purchasing 22118 Wingate, I was a resident of San Diego, California. I work a remote job at LPL Financial, which is headquartered in San Diego, CA. After 

purchasing the property in Farmington Hills, I would frequently travel back and forth to California for my job, amongst other places throughout the country. I have the 

ability to work remotely from anywhere in the United States. 

I received a notice in the mail at my current address (5587 Brompton Ct) that my Principal Residence Exemption was denied for the last 3 years due to a failure to 

respond. 

I go through all of my mail thoroughly and I did not receive a questionnaire, not did I receive a denial letter/notice. 

I requested an informal hearing and was immediately denied, as it was outside of the 35 day response window. I would like to appeal, as I immediately responded 

upon receiving the notice at my current address. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2022,2023,2024,2025

Indicate who denied the exemption under appeal:

Department of Treasury 

If you checked “other” above, explain:

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

10/24/2025

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.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Leon Rafou

/s/

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