Capital Hill Investments Petitioner V City Of Inkster 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

Capital Hill Investments,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000648

City Of Inkster,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000648

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

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

Capital Hill Investments,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000648

City Of Inkster,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption

Page 4

M

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

RECEIVED 

JUL 1°5 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000648 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Inkster 

Malling Address (No., Street, P.O. 8ox or Rural Route): 

26215 Trowbridge 

City or Town: 

State: 

ZiP Code: 

Inkster 

MI 

148141 

Telephone Ramos 3 

4 3.563.4267 

Email Address {do not enter unless you want MTT to send all correspondence via emalt): 

Mabdullah@WCAassessing.com 

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

First Name: 

Ml 

Last Name: 

Marwan 

Abdullah 

Firm Name (if any): 

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

26215 Trowbridge 

City or Town: 

State: 

ZIP Code: 

Inkster 

MI 

48141 

Tolophone Number: 313.563.4267 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

Mabdullah@WCAassessing.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

ves 

[J No 

[ NotApplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[ves 

M4 No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See Attached 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

I] Yes 

[No 

If yes, check which BOR Petitioner attended: [4 March 

[] yuly 

[] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes 

No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [I] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[Jes 

Wino 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

“Fah, 2025 

Under what statutory section was the Taxable Value uncapped? 

MCL 211.27a 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

4 4-01 7-01-0257-002 

Classification of Property: 

Real 

Personal [1 (check one) 

Agricultural [J 

~~ Commercial [J 

Industrial (J 

Residential 

Timber-Cutover (J 

~~ Developmental (J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

Page 3

The subject property was transferred in 2024. As a result of that transfer, the property's taxable value 

was uncapped for the 2025 tax year, and the uncapped taxable value was placed on the 2025 

assessment roll, pursuant to MCL 211.27a. 

The Petitioner did not appeal against the uncapping in 2025. No petition was filed with the March 

Board of Review nor the Michigan Tax Tribunal during the statutory appeal period applicable to the 

2025 tax year, as required by MCL 205.7354. 

Instead, the Petitioner filed the present appeal in 2026, attempting to challenge the 2025 

uncapping. However, the Tribunal’s jurisdiction is limited to timely appeals of the assessment or 

taxable value for the year in which the determination occurred. Under MCL 205.731 and MCL 

205.7354, failure to file a timely appeal deprives the Tribunal of subject-matter jurisdiction. 

An uncapping is a taxable value determination that must be appealed in the tax year it occurs. The 

fact that the uncapped taxable value continues into later years does not create a new appealable 

event. A subsequent-year filing cannot be used to retroactively challenge an uncapping that became 

final in a prior tax year. 

Because the Petitioner did not appeal against the uncapping in the year it occurred, the Tribunal 

lacks jurisdiction to consider the appeal. Accordingly, the appeal should be dismissed for lack of 

subject-matter jurisdiction. 

Respectfully submitted, 

Marwan Abdullah, MMAO 

City of Inkster Assessor 

26215 Trowbridge 

Inkster, MI 48141

Page 4

Higan Deparment of Toss. 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

CITY OF INKSTER 

PARCEL NUMBER: 

44 017 01 0257 002 

ASSESSOR'S OFFICE 

PROPERTY ADDRESS: 

26215 TROWBRIGE 

: 

INKSTER, MI 48141 

505 ARLINGTON 

INKSTER, MI 48141 

SCHOOL DISTRICT CODE: 

82160 

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

CAPITAL HILL INVESTMENTS LLC 

EXEMPTIONS 

505 ARLINGTON 

% Exempt As "Homeowners Principal Residence": 

0% 

INKSTER, MI 48141 

% Exempt As "Qualified Agricultural Property”: 

0% 

% Exempt As "MBT Industrial Personal 

0% 

% Exempt As "MBT Commercial Personal": 

0% 

Exempt As "Disabled Veteran or 

O Yes 

No 

Surviving Spouse": 

Exempt 

As "Qualified Forest Property" 

[] Yes 

No 

Exempt 

As "Development Property™ 

[Yes 

No 

LEGAL DESCRIPTION: 

19F257B 258 NW 0.50 FT OF LOT 257 ALSO LOT 258 CHERRY HILL MANOR T2S R10E L71 P73 WCR 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION 

401 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

f 

A 

PRIOR AMOUNT 

tely: 

PRIOR YEAR TO 

your tax bill for the 2026 year by approximately 

$119 

YEAR: 

5925 

CURRENT YEAR 

1. TAXABLE VALUE: 

56,000 

57,512 

1,512 

2. ASSESSED VALUE: 

56,000 

60,600 

4,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV):

Page 5

pro

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATION HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

CAPITAL HILL INVESTMENTS, LLC 

MTT Docket No: 26-000648 

Petitioner, 

Vv. 

CITY OF INKSTER 

Respondent 

/ 

JEAHAD KADAF (P82492) 

Marwan Abdullah 

Attorneys for the Petitioner 

26215 Trowbridge 

22174 Michigan Ave 

Inkster MI 48141 

Dearborn MI 48124 

City of Inkster Assessor 

(313) 290-0000 

jkadafl@kadaflaw.com 

if 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

WAYNE COUNTY 

) 

On JULY 24, 2026, I served a copy of the Petitioner Brief, by placing the envelope with 

sufficient postage in an official U.S. postal receptable located in the City of Dearborn, Michigan. 

/s/ Jeahad Kadaf 

Jeahad Kadaf

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATION HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

CAPITAL HILL INVESTMENTS, LLC 

Petitioner, 

Vv. 

CITY OF INKSTER 

Respondent 

MTT Docket No: 26-000648 

JEAHAD KADAF (P82492) 

Attorneys for the Petitioner 

22174 Michigan Ave 

Dearborn MI 48124 

(313) 290-0000 

jkadaf@kadaflaw.com 

Marwan Abdullah 

26215 Trowbridge 

Inkster MI 48141 

City of Inkster Assessor 

PETITIONER’S RESPONSE TO RESPONDENT’S ANSWER & 

PETITIONERS 

FACTUAL BASIS FOR APPEAL 

PETITIONER’S CHALLENGE TO RESPONDENT’S ANSWER 

PETITIONER’S ARGUMENT 

505 Arlington, Inkster MI 48141 

BACKGROUND 

Tax ID# 

44017010257002 

Petitioner owns the property commonly known as 505 Arlington, Inkster MI 48141. The 

property was purchased under a trust, whereas the beneficiary of the trust is Capital Hill 

Investments, LLC. Thereafter, the trustee settled the trust and deeded the property to the 

beneficiary. The important factor is that the trustee and the beneficiary are 100% owned by the 

same person, Mike Ghani. Here is a history of ownership with a timeline below:

Page 3

eo 

4/12/2019 

Petitioner purchased the property 505 Arlington Inkster Trust also being 

“Capital Hill Investments” the beneficiary of the trust. 

o 

2/8/2024 

Petitioner moved the property to Capital Hill Investments LLC, who is the 

beneficiary of the trust and same owners as the trustee and the LLC. 

(EXHIBIT A) 

The City of Inkster treated the transfer as an uncapping under the statute as a sale. The 

Petitioner provided the City Assessor all the relevant information that meets the MCL 

211.27(a), and further sent it by Certified Mail return receipt, USPS # 9589 0710 5270 1257 

273145, in an attempt to assist the assessor in rectifying the issue. (EXHIBIT B). 

Although the Petitioner met the burden of proof, the City Assessor uncapped the property 

taxable value. Additionally, the City Assessor argument is that we are petitioning the wrong 

year, yet if you look at the notice sent by the assessor of their decision, it has the wrong 

address of the Petitioner. (EXHIBIT C). 

LAW AND ARGUMENT 

MCL 211.27a(7)(m) is a provision in Michigan's General Property Tax Act that 

excludes specific corporate changes from triggering a property tax "uncapping" event. 

Specifically, it states that a direct or indirect transfer of real property or ownership 

interests resulting from a transaction qualifying as a tax-free reorganization under 

section 368 of the Internal Revenue Code does not constitute a "transfer of ownership". 

In TR) & E Properties, LLC v. City of Lansing, 323 Mich App 664: 919 NW2d 795 

(2018), the Michigan Court of Appeals interpreting the "commonly controlled" exception to 

Michigan's property tax "uncapping” rules under the General Property Tax Act (GPTA). The 

case is significant because it rejected a rigid administrative definition of common control and 

instead focused on who actually possessed the power to control the entities involved. 

The decision established that common control is a functional concept rather than a 

fixed ownership percentage. The court looked to whether the same persons possessed the 

practical ability to control each entity, recognizing that different organizations may require

Page 4

different voting thresholds. For example, an entity requiring a supermajority might require a 

higher level of common ownership to establish control than one governed by a simple majority. 

The court held that there is an exemption when the transfer is between “commonly 

controlled” entities. 

Here, it is the same circumstances, the transfer is not only between commonly controlled 

entities and a common denominator of ownership, but the Beneficiary of the trust is the entity. 

The trust is a legal entity as well as the single member LLC, and the same individual is effective 

control and ownership, notwithstanding the it was deeded from the trust to the beneficiary. 

Therefore, pursuant to the MCL 211.27a(7)(m) and case law, this DOES NOT trigger uncapping 

of the taxable value under Michigan Law. 

In Anderson v. Chocolay Township (MITT Docket No. 433005). the Tribunal treated a 

conveyance from a trust, the Tribunal ruled it was not a transfer and exempt under MCL 

211.27a(7)(m). There is no other person(s) involved in the transfer, still the same commonly 

controlled and ownership. 

Again in Shvartsman (MTT Docket Nos. 449484, 449485, 449532, 449533, 449534), Revenue 

Administrative Bulletin (RAB) 1989-48 recognizes that a sole proprietor can be considered part 

of a commonly controlled group. Evidenced in the trust, the same as the beneficiary. 

COURT POWERS TO ADJUST PRIOR YEARS 

In uncapping cases under MCL 211.27a, argument that correcting the year of 

transfer necessarily requires correcting every subsequent year's taxable value because each 

year's taxable value is derived from the prior year's taxable value. 

If the tribunal determines the uncapping was in error, the MTT has full authority to go 

back and amend prior years. These inherent powers with the MTT are to correct errors, those of

Page 5

which are impacted by prior years. The MTT in order to correct the current tax years, must go 

back and cure the error that created the issue before this tribunal. 

The Michigan Supreme

Page 6

f

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000648

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 26-000648 Brief on MTT

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Mike

M.I.

Last Name/Company Name

Ghani

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

24801 Fairmount

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-999-3034

Fax Number

E-mail Address

mike6823@icloud.com

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

First Name

Jeahad

M.I.

Last Name

Kadaf

Firm Name (if any)

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

22174 Michigan ave

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-290-0000

Fax Number

313-731-2006

E-mail Address 

jkadaf@kadaflaw.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]

505 Arlington

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Inkster

Michigan

48141

Taxing Authority (City or Township)

City Of Inkster (WAYNE)

County 

Wayne

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

Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property was transferred between entities that are commonly owned and under common control. The assessor uncapped the properties although the 

transfer of the assets would not warrant an uncapping of the taxable value of the properties.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 44017010257002

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:

60000

Current Taxable Value as established by the BOR:

57512

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

46000 

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

23000

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

32512

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?

No

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/ Jeahad Kadaf

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

Capital Hill Investments,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000648

City Of Inkster,

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: July 2, 2026

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

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

Capital Hill Investments,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000648

City Of Inkster,

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: July 2, 2026

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

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

Capital Hill Investments,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000648

City Of Inkster,

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: July 2, 2026

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.

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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Mike Ghani

26-000648

City of Inkster

Jeahad Kadaf P82492

4-20-2026

Tax Appeal Petition

City of Inkster Assessors Office

26215 Trowbridge

Inkster MI 48141

/s/ Jeahad Kadaf 

Jeahad Kadaf P82492

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

04/15/2026 

09:54 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF INKSTER 

ASSESSOR'S OFFICE 

26215 TROWBRIGE 

INKSTER, MI 48141 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

44 017 01 0257 002 

505 ARLINGTON 

CAPITAL HILL INVESTMENTS LLC 

505 ARLINGTON 

INKSTER, MI 48141 

19F257B 258 NW 0.50 FT OF LOT 257 ALSO LOT 258 CHERRY 

HILL MANOR T2S R10E L71 P73 WCR 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

44 017 01 0257 002 

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

Board of Review Comments 

DENIED, INSUFFICIENT INFORMATION TO WARRANT A RECAPPING FROM 20325. 

[2026 ORIGINAL ASSESSED VALUE 

60,600 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

60,600 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

57,512 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

57,512 

HB 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

1] 

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

"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." 

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

Page 2

i2 

R BOARD OF REVIEW USE ONLY 

STRUCTIONS: Incorporate a copy of this form and the assigned number in the Board 

of Review minutes 

Petition Number 

Parcel Code 

14 

94 -017-06)- 

625 7- 002 

1. ASSESSED VALUE 

: 

Disposifion by Board 

of Review. The Board of Review must state the reason for its action below. 

Denied 

[Hl Assessed Value Changed From | 

LO. ALD 

| 

| 

7 

Record of Vote — Board or three-member commiftee of board 

N 

Chairperson: [Fe O No Ms 

Member: 

Ny Yes O No 

{ Ww 

Member: 

x Yes Od No 

Initials’ 

| 

Initials 

Initials 

Reason for Board Actior 

++ Appeal Denied** Insufficient 

information to warrant a change in 

Ifyou disagree withthe 

« 

Assessed and / or Taxable Value 

vase, you may appeal that decision by fiing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansin 

al Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. 

Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribun 

. 

JR 

ors seen suum. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

[iA Denied 

OI Tentative Taxable Value Changed From 

57 512 

to 

(See attached L-4035A) 

Record of Vote — Boa 

or three-member committee of board 

\ 

/ 

Chairperson: 

Loe O No 

h K V \ 

Member: 

Yes O No 

(MV 

Member: 

@ Yes [| No 

Initials 

Initials 

Initials 

Reason for Board Action 

« 

**Appeal Denied** Insufficient 

information to warrant a change in 

If you disagree with the ¢ 

llue, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing 

Assessed and / Or: Taxable Value 

Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agi 

ricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal { 

an Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[[] pened 

[] classification Changed From 

to 

Record of Vote 

— Board or three-member committee of board 

Chairperson: 

[| Yes O No 

Member: 

O Yes O No 

Member: 

| Yes | No 

“initials 

initials 

“initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O Exemption Request Denied 

O Exemption percent modified from 

% to 

% 

Record of Vote — Board or three-member committee of board 

Chairperson: 

O Yes O No 

Member: 

O Yes O No 

Member: 

[l Yes [ No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www. michigan.gov/taxtrib. 

5. ADJOURNMENT 

Date of Final Adjoumment of Board of Review 

Board of Review 

ature. 

ke 

oo 

SS 

Date 

"Z 

z—/) 

— 

3/5/24

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

Mike

M.I.

Last Name/Company Name

Ghani

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

24801 Fairmount

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-999-3034

Fax Number

E-mail Address

mike6823@icloud.com

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

First Name

Jeahad

M.I.

Last Name

Kadaf

Firm Name (if any)

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

22174 Michigan ave

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-290-0000

Fax Number

313-731-2006

E-mail Address 

jkadaf@kadaflaw.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]

505 Arlington

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Inkster

Michigan

48141

Taxing Authority (City or Township)

City Of Inkster (WAYNE)

County 

Wayne

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

Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property was transferred between entities that are commonly owned and under common control. The assessor uncapped the properties although the 

transfer of the assets would not warrant an uncapping of the taxable value of the properties.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 44017010257002

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:

60000

Current Taxable Value as established by the BOR:

57512

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

46000 

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

23000

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

32512

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?

No

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/ Jeahad Kadaf

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.