Ammar Keiralla, Mouna Zachary, Petitioners V Michigan Department Of Treasury, Respondent
- Petitioner
- Ammar Keiralla, Mouna Zachary
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 25-003489-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Consent Judgment | Not recorded | 6 | 11/10/2025 | Not recorded | Download |
| 9 | Granted | Not recorded | 6 | 11/10/2025 | Not recorded | Download |
| 8 | Order Updating Docket | Not recorded | Not recorded | 11/10/2025 | Not recorded | Download |
| 7 | Order Setting Aside P Default | Not recorded | Not recorded | 11/10/2025 | Not recorded | Download |
| 6 | A Stipulation has been received. | Not recorded | Not recorded | 11/06/2025 | $25.00 | Download |
| 5 | Answer was received | Not recorded | Not recorded | 11/06/2025 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 11/03/2025 | Not recorded | Download |
| 3 | Petition has been verified | Not recorded | 1 | 11/03/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 11/03/2025 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
Documents
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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 Nivean Farha, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER CORRECTING DOCKET ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT On November 3, 2025, the Tribunal issued an order placing Petitioner in default for failing to submit a copy of the notice giving rise to this appeal. Petitioner failed to respond to the order. However, on November 6, 2025, Respondent filed a copy of the notice concurrent with its answer and the parties’ stipulation. Given this, Petitioner’s default shall be set aside. Having considered the file in this case, the Tribunal finds that based on the Small Claims answer filed by Respondent and the stipulation signed by the parties, the petitioner listed on the October 6, 2025 petition is incorrect. The answer and the stipulation indicate that the subject property is owned by Ammar Keiralla and Mouna Zachary. Therefore, the docket shall be corrected to reflect Ammar Keiralla and Mouna Zachary as Petitioner, with Nivean Farha being listed as Petitioner’s representative. The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that Petitioner’s default is SET ASIDE. IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect Ammar Keiralla and Mouna Zachary as the proper Petitioners in this case. IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. 1 See MCL 211.27a.
Page 2
MTT Docket No. 25-003489 Page 2 of 2 IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s principal residence exemption for the tax years at issue within 20 days of entry of this Consent Judgment. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund within 28 days of the entry of this Consent Judgment. If a refund is warranted, it shall be without interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the amount of the taxes, fees, penalties, and interest being refunded. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: November 10, 2025 sb 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
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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER November 6, 2025 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Nivean Farha v Michigan Department of Treasury MTT Docket No 25-003489 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence Exemption Appeal Answer Form, along with a 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- 2904. Sincerely, Quale Williams Departmental Representative Enclosures cc: Nivean Farha
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL NIVEAN FARHA, Petitioner, v MTT Docket No. 25-003489 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on November 6, 2025 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: Nivean Farha 4677 Walnut Ct Ypsilanti, MI 48197 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’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 ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 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. 25-003489 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-335-3239 williamsq2@michigan.gov L1224455124
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ Stipulation 2020, 2021, 2022 and 2023 09/02/2025 Quale Williams
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS 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
Page 6
STATE
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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 Nivean Farha, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER CORRECTING DOCKET ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT On November 3, 2025, the Tribunal issued an order placing Petitioner in default for failing to submit a copy of the notice giving rise to this appeal. Petitioner failed to respond to the order. However, on November 6, 2025, Respondent filed a copy of the notice concurrent with its answer and the parties’ stipulation. Given this, Petitioner’s default shall be set aside. Having considered the file in this case, the Tribunal finds that based on the Small Claims answer filed by Respondent and the stipulation signed by the parties, the petitioner listed on the October 6, 2025 petition is incorrect. The answer and the stipulation indicate that the subject property is owned by Ammar Keiralla and Mouna Zachary. Therefore, the docket shall be corrected to reflect Ammar Keiralla and Mouna Zachary as Petitioner, with Nivean Farha being listed as Petitioner’s representative. The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that Petitioner’s default is SET ASIDE. IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect Ammar Keiralla and Mouna Zachary as the proper Petitioners in this case. IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. 1 See MCL 211.27a.
Page 2
MTT Docket No. 25-003489 Page 2 of 2 IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s principal residence exemption for the tax years at issue within 20 days of entry of this Consent Judgment. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund within 28 days of the entry of this Consent Judgment. If a refund is warranted, it shall be without interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the amount of the taxes, fees, penalties, and interest being refunded. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: November 10, 2025 sb 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
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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 Nivean Farha, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER CORRECTING DOCKET ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT On November 3, 2025, the Tribunal issued an order placing Petitioner in default for failing to submit a copy of the notice giving rise to this appeal. Petitioner failed to respond to the order. However, on November 6, 2025, Respondent filed a copy of the notice concurrent with its answer and the parties’ stipulation. Given this, Petitioner’s default shall be set aside. Having considered the file in this case, the Tribunal finds that based on the Small Claims answer filed by Respondent and the stipulation signed by the parties, the petitioner listed on the October 6, 2025 petition is incorrect. The answer and the stipulation indicate that the subject property is owned by Ammar Keiralla and Mouna Zachary. Therefore, the docket shall be corrected to reflect Ammar Keiralla and Mouna Zachary as Petitioner, with Nivean Farha being listed as Petitioner’s representative. The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that Petitioner’s default is SET ASIDE. IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect Ammar Keiralla and Mouna Zachary as the proper Petitioners in this case. IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. 1 See MCL 211.27a.
Page 2
MTT Docket No. 25-003489 Page 2 of 2 IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s principal residence exemption for the tax years at issue within 20 days of entry of this Consent Judgment. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund within 28 days of the entry of this Consent Judgment. If a refund is warranted, it shall be without interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the amount of the taxes, fees, penalties, and interest being refunded. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: November 10, 2025 sb 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
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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER November 6, 2025 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Nivean Farha v Michigan Department of Treasury MTT Docket No 25-003489 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence Exemption Appeal Answer Form, along with a 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- 2904. Sincerely, Quale Williams Departmental Representative Enclosures cc: Nivean Farha
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL NIVEAN FARHA, Petitioner, v MTT Docket No. 25-003489 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on November 6, 2025 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: Nivean Farha 4677 Walnut Ct Ypsilanti, MI 48197 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’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 ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 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. 25-003489 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-335-3239 williamsq2@michigan.gov L1224455124
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ Stipulation 2020, 2021, 2022 and 2023 09/02/2025 Quale Williams
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS 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
Page 6
STATE
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 25-003489 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Unit of Government Michigan Department of Treasury (MDT) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Quale M.I. Last Name Williams Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 430 W Allegan City or Town Lansing State Michigan ZIP Code 48922 Telephone Number 517-241-2904 Fax Number E-mail Address williamsq2@michigan.gov Section 3: Subject Property Information Parcel Identification Number(s): L1224455124 Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining. Classification of Property: Real Residential 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.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Stipulation Section 5: Jurisdictional Issues List the tax year(s) denied: 2020, 2021, 2022, and 2023 Check what action prompted this appeal: Department of Treasury If you checked “other” above, explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 09/02/2025 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Quale Williams
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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 Nivean Farha, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: November 3, 2025 Patricia L. Halm, Tribunal Chair 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 i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 25-003489 Page 2 of 4 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 Nivean Farha, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: November 3, 2025 Patricia L. Halm, Tribunal Chair 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 ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial
Page 4
MTT Docket No. 25-003489 Page 4 of 4 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 Nivean M.I. Last Name/Company Name Farha Mailing Address (No., Street, P.O. Box or Rural Route) 4677 Walnut Ct City or Town Ypsilanti State Michigan ZIP Code 48197 Telephone Number 734-678-9198 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) nivean54@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: L1224455124 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) 4677 Walnut Ct Ypsilanti
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48197 Taxing Authority: Township Of Pittsfield (WASHTENAW) County: Washtenaw 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 Due to lack of knowledge on our behalf and misunderstanding. When received the letters stated after these years we went to the treasure office in washtenaw county and they said it doesn’t look legit because of the address and email. So we didn’t think much of it. As we got more letters and every year it would come back we asked and came and they said it was real and needed proof that the people in the household were living in the house. As it is a family house that was shared at the time with my brother in law and my husband. We were not aware of any laws Section 6: Jurisdictional Issues List the year(s) denied: 2020,2021,2022,2023 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: 09/01/2025 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: Nivean Farha /s/
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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 Nivean Farha, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, 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: November 3, 2025 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
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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 Nivean Farha, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003489 Michigan Department of Treasury, 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: November 3, 2025 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.
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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 Nivean M.I. Last Name/Company Name Farha Mailing Address (No., Street, P.O. Box or Rural Route) 4677 Walnut Ct City or Town Ypsilanti State Michigan ZIP Code 48197 Telephone Number 734-678-9198 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) nivean54@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: L1224455124 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) 4677 Walnut Ct Ypsilanti
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48197 Taxing Authority: Township Of Pittsfield (WASHTENAW) County: Washtenaw 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 Due to lack of knowledge on our behalf and misunderstanding. When received the letters stated after these years we went to the treasure office in washtenaw county and they said it doesn’t look legit because of the address and email. So we didn’t think much of it. As we got more letters and every year it would come back we asked and came and they said it was real and needed proof that the people in the household were living in the house. As it is a family house that was shared at the time with my brother in law and my husband. We were not aware of any laws Section 6: Jurisdictional Issues List the year(s) denied: 2020,2021,2022,2023 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: 09/01/2025 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: Nivean Farha /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.