Abdelqwee Yaffai, Petitioner V City Of Dearborn, 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

Abdelqwee Yaffai, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003513

City Of Dearborn,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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. 24-003513

Page 2 of 6

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 1, 2024

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 provide 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

Abdelqwee Yaffai, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003513

City Of Dearborn,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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. 24-003513

Page 4 of 6

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 1, 2024

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 provide 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,

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Abdelqwee

M.I.

Last Name/Company Name

Yaffai

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

3101 Campbell

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-622-1658

Fax Number

E-mail Address

amyaffai@umich.edu

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

First Name

Victoria

M.I.

Last Name

Smith

Firm Name (if any)

Judeh & Associates

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

22952 Outer Dr

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-277-1986

Fax Number

E-mail Address 

vickies@judehonline.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

3101 Campbell

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dearborn

Michigan

48124

Taxing Authority (City or Township)

City Of Dearborn (WAYNE)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

This is a refile of a petition that was dismissed due to failure to appeal the March Board of Review(MBoR). We now have the paperwork for the decision form the 

MBoR and would like an opportunity to appeal that decision to the Michigan Tax Tribunal. Property's current assessment level is higher than the market of similar 

properties in the area. Petitioner is requesting a reduction in the current assessment to better reflect the market. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 82-09-273-14-002

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

250000

Current Taxable Value as established by the BOR:

281300

What do you believe is the fair market value (also known as True Cash Value)?

260000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

130000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Victoria Smith

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

Abdelqwee Yaffai,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003513

City Of Dearborn,

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 279. 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: November 1, 2024

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 provide 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

Abdelqwee Yaffai,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003513

City Of Dearborn,

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 279. 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: November 1, 2024

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 provide 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

Michigan Department of Treasury, 

1019 (Rev, 11-23) 

THIS IS NOT A TAX BILL 

L-4400 

20083 

FROM CITY OF DEARBORN 

1s 1s a m 

e assessment notice to be used by the local assessor 

PARCEL IDENTIFICATION 

DEPARTMENT OF ASSESSMENT 

16901 MICHIGAN, SUITE 5 

PARCEL NUMBER: 

82 09 273 14 002 

DEARBORN, Ml 48126 

PROPERTY ADDRESS: 

3101 CAMPBELL 

DEARBORN, Ml 48124 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

.._,...._ . ._.,..,..,. .• ,. ,._AUTO** S - DI GIT 4 8125 

% Exempt As "Homeowners Principal Residence": 

100.00% 

MOHAMED, A YAFFAI & BDOUR 

% Exempt As "Qualified Agricultural Property": 

.00% 

3 1 0 1 CAMPBELL ST 

DEARBORN, MI 4 8124 - 37 11 

% Exempt As "MBT Industrial Personal": 

.00% 

1111 11111111111111111111 •1I111'1111 II II 1' I,, 11, 11.1111,,11111, ,11 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

D Yes 

00 No 

Exempt As "Development Property": 

D Yes 

(!] No 

LEGAL DESCRIPTION: 

LOTS 457 & 458 FORDSON HEIGHTS SUB NO 1 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 (RESIDENTIAL-IMPROVED) 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLEVALUE: 

107,705 

281 ,300 

173,595 

2. ASSESSED VALUE: 

127,500 

281 ,300 

153,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

127,500 

281 .300 I 

153,800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason(s): 

New Construction, Market Adjustment, Market Adjustment 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

I 

Phone: 

l Email Address: 

JACOB THURSTON 

(313) 943-2140 

I DEARBORNASSESSORS@DEARBORN.GOV 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

TO APPEAR BEFORE THE BOARD OF REVIEW FOR A FORMAL APPEAL, PLEASE CALL THE DEPARTMENT OF ASSESSMENT 

AT (313) 943-2140 FOR AN APPOINTMENT. AGENTS OF PROPERTY OWNERS NEED TO SUBMIT WRITTEN AUTHORIZATION. 

THE DEARBORN BOARD OF REVIEW WILL CONVENE TO HEAR APPEALS IN THE COUNCIL CHAMBERS, DEARBORN 

ADMINISTRATIVE CENTER, 16901 MICHIGAN AVENUE, DEARBORN, MICHIGAN AS FOLLOWS: 

MARCH 11 9:00 AM - 12:00 PM & 1 :00 PM - 4:00 PM 

MARCH 12 9:00 AM - 12:00 PM & 1 :00 PM - 4:00 PM 

MARCH 13 12:00 PM-4:00 PM 

MARCH 14 2:00 PM - 5:00 PM & 6:00 PM - 9:00 PM 

MARCH 15 9:00 AM - 12:00 PM & 1 :00 PM - 4:00 PM 

MARCH 18 9:00 AM - 12:00 PM & 1 :00 PM - 4:00 PM

Page 2

Judeh & Associates Realtors 

22952 Outer Drive 

website: judehonline.com 

Office: (313) 277-1986 

Dearborn, Michigan 48124 

email: VickieS@judehonline.com 

Fax: 

(313) 277-8634 

LETTER AUTHORIZING REPRESENTATION 

FOR PURPOSES OF TAX APPEAL 

|, Abdelgwee Yaffai, do hereby certify that 

| am the property owner and hereby authorize 

the Judeh & Associates Realtors to represent my interest for the purpose of appealing my 

2024 property taxes for the following property below: 

3101 Campbell, Dearborn, M1 48126 

Address 

Dearborn 

82-09-273-14-002 

City/Township 

Parcel ID Number 

Signature 

4 

Date 

AWA 

2/11 [24 

77 

Any information or questions regarding this appeal should be directed 

to the authorizing agent, Judeh & Associates Realtors, at the above 

address, phone number or email address. 

Thank you for allowing ue to be of service.

Page 3

FROM 

2024 BOARD OF REVIEW DECISION 

CITY OF DEARBORN 

DEPARTMENT OF ASSESSMENT 

16901 MICHIGAN, SUITE S 

DEARBORN, MI 48126 

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

MOHAMED, A YAFFAI & BDOUR 

3101 CAMPBELL 

DEARBORN MI 48126 

to compute your assessment and taxable value. 

HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) 

The Board has completed their review of parcel number 82 09 273 14 002 

Board of Review Comments: 

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

PUT IN LINE W/MARKET 

They have made the following determination based on the information you supplied. 

2024 ORIGINAL ASSESSED VALUE 

2024 "BOARD OF REVIEW" ASSESSED VALUE 

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

2024 ORIGINAL TAXABLE VALUE 

2024 "BOARD OF REVIEw" TAXABLE VALUE 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

82 09 273 14 002 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

LOTS 457 & 458 FORDSON HEIGHTS SUB NO 1 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html 

281,300 

250,000 

03/26/2024 04:20 PM 

281.300 

250,000 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

3101 CAMPBELL 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website."

Page 4

Address

Distance (Miles)

Lot Size (sq. ft.)

Year Built

Living Area (sq. ft.)

Beds

Baths

Sales Date

Sold Price

2024 SEV

Sales Per SQ FT

3101 CAMPBELL ST

0

7,841

2022

2875

4

3

8/7/2023

$259,000

$250,000

$93.57

Address

Distance (Miles)

Lot Size (sq. ft.)

Year Built

Living Area (sq. ft.)

Beds

Baths

Sales Date

Sold Price

2023 SEV

TCV Per SQ FT

2412 Cornell St

1.5

5227

1931

2240

4

2

5/16/2023

$200,000

111,700

$ 

$89.29

21725 Nowlin St

0.35

4,748

1927

1,785

4

3

5/3/2023

$176,000

89,500

$ 

$98.60

3636 Williams St

0.5

8712

1948

2562

5

3

11/8/2023

$255,000

113,800

$ 

$99.53

3761 Campbell St

0.4

5,227

1963

1,560

5

3

9/26/2023

$160,000

101,400

$ 

$102.56

3165 Walnut St

1.8

5401

2022

2287

4

4

11/22/2023

$247,800

145,000

$ 

$108.35

3112 Alice St 

0.09

6969

1968

2202

3

2

7/22/2022

$240,500

102,400

$ 

$109.22

3966 Gertrude St

0.6

10018

1978

2680

5

3

7/26/2023

$310,000

165,500

$ 

$115.67

3629

Page 5

aAY

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Abdelqwee

M.I.

Last Name/Company Name

Yaffai

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

3101 Campbell

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-622-1658

Fax Number

E-mail Address

amyaffai@umich.edu

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

First Name

Victoria

M.I.

Last Name

Smith

Firm Name (if any)

Judeh & Associates

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

22952 Outer Dr

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-277-1986

Fax Number

E-mail Address 

vickies@judehonline.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

3101 Campbell

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dearborn

Michigan

48124

Taxing Authority (City or Township)

City Of Dearborn (WAYNE)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

This is a refile of a petition that was dismissed due to failure to appeal the March Board of Review(MBoR). We now have the paperwork for the decision form the 

MBoR and would like an opportunity to appeal that decision to the Michigan Tax Tribunal. Property's current assessment level is higher than the market of similar 

properties in the area. Petitioner is requesting a reduction in the current assessment to better reflect the market. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 82-09-273-14-002

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

250000

Current Taxable Value as established by the BOR:

281300

What do you believe is the fair market value (also known as True Cash Value)?

260000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

130000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Victoria Smith

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.