Record Finder / 26-001422-TT
Michigan
Dunia Arif Petitioner V City Of Sterling Heights Respondent
- Petitioner
- Dunia Arif
- Respondent
- City Of Sterling Heights
Case overview
- Docket number
- 26-001422-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Answer was received | RESP | Not recorded | 09/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Evidence was received. | PET | Not recorded | 05/28/2026 | Not recorded | Download |
| 4 | Notice of No Action | Not recorded | Not recorded | 09/01/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/01/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-001422 - Answer.pdfRead complete document text →
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Page 1
A [ing InnovatingLiving 40555 Utica Road, Box 8009, Sterling Heights, MI 48311-8009 Office of Assessing (586) 446-2344 September 24, 2026 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 RE: Docket #26-001422 Petitioner: Dunia Arif, Parcel No. 10-10-35-128-088 To Whom It May Concern: Enclosed is the Answer Form for the above-mentioned Small Claims Appeal. Also enclosed is a copy of the Record Card, Valuation Statement, 2026 Notice of Assessment, 2026 Board of Review Decision Letter and proof of mailing to Petitioner. If you have any questions in regard to this matter, please contact me directly at (586) 446-2344 or by email at shurmez@sterlingheights.gov. Sincerely, Steve Hurmez, M Appraiser, City of Sterling Heights Enclosure
Page 2
mn, Ey ee STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-001422 Section 1: Respondent’s Contact Information Unit of Government City of Sterling Heights Mailing Address (No., Street, P.O. Box or Rural Route): 40555 Utica Road City or Town: State: ZIP Code: Sterling Heights Ml 48313 Telephone Number: (586) 446-2344 Email Address (do not enter unless you want MTT to send all correspondence via email): shurmez@sterlingheights.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: M.I Last Name: Steve Hurmez Firm Name (if any): . . . H City of Sterling Heights, Office of Assessing Mailing Address (No., Street, P.O. Box or Rural Route): 40555 Utica Road City or Town: State: ZIP Code: Sterling Heights Mi 48313 Telephone Number: (586) 446-2344 Email Address (do not enter unless you want MTT to send all correspondence via email): shurmez@sterlingheights.gov 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 [No Kl NotApplicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? I Yes [1 No
Page 3
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 The Petitioner appealed the 2026 assessed and taxable values of the subject property to the March Board of Review, asserting a true cash value of $490,000. After reviewing the appeal, the Board of Review determined that the assessed and taxable values were accurate. The City of Sterling Heights is currently reviewing the Petitioner's appeal and will submit a Valuation Disclosure supporting the City’s opinion of the property’s true cash value. 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)? /] Yes [No If yes, check which BOR Petitioner attended: [Vl March [] yuly [] December If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes [v4] 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? [m] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [1 Yes [Ino 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? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Number: 1 0-1 0-35-1 28-088 Classification of Property: Reallld Personal [J (check one) Agricultural (J Commercial] Industrial [J Residential Timber-Cutover [] ~~ Developmental [1 Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
Page 4
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scanswer_valuation.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001422 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Sterling Heights (MACOMB) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Steve M.I. Last Name Hurmez Firm Name (if any) City of Sterling Heights, Office of Assessing Address (No., Street, P.O. Box or Rural Route) 40555 Utica Road City or Town Sterling Heights State Michigan ZIP Code 48313 Telephone Number 5864462344 E-mail Address shurmez@sterlingheights.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The Petitioner appealed the 2026 assessed and taxable values of the subject property to the March Board of Review, asserting a true cash value of $490,000. After reviewing the appeal, the Board of Review determined that the assessed and taxable values were accurate. The City of Sterling Heights is currently reviewing the Petitioner’s appeal and will submit a Valuation Disclosure supporting the City’s opinion of the property’s true cash value. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 10-10-35-128-088 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 265100 Current Taxable Value as established by the Board of Review: 265100 What do you believe is the fair market value? 530200 What do you believe is the taxable value? 265100 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Steve Hurmez Attorney or Authorized Agent’s Signature: /s/
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26-001422.pdfRead complete document text →
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Page 1
=
RECEIVED
j
]
Qo
LUN 04 2006
S
MICHIGAN TAR THRIBWHIL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING APPEAL
MTT DOCKET NO.
Petitioner’s Contact Information:
Filer Type:
Local Unit of Government:
individual
First Name
Mi
Last Name
Dunia
Arif
Mailing Address {No., Street, P.O. Box or Rural Route}
12285 Muirland Drive
City or Town
State
ZIP Cade
Sterling Heights
Michigan
48312
Telephone Number
586-420-0885
E-mail Address
duniatuhafi@gmail.com
Petitioner's Attorney/Authorized Representative’s Contact Information, if any:
First Name
ML
Last Name
Mohammed
Alomari
Firm Name (if any)
Azimuth Legal Services PLLC
Address {No., Street, P.O. Box or Rural Route)
6633 18 Mile Road-Suite 2B
City or Town
State
ZP Code
Sterling Heights
Michigan
28314
Telephone Number
586-413-9996
E-mail Address
malomari@azimuthlegal.comPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
City or Town
County
State
ZiP Code
Sterfing Heights
Macomb
Michigan
48312
Taxing Authority {City or Township}
City Of Sterling Heights (MACOMB)
Check which of the following you are appealing: {check all that apply)
True Cash and Taxable Values
Please Explain the Reason for this Appeal:
Newly constructed house is similarly situated with other homes built {simitar style 2-story colonial 4-bedroom, 2.5 baths, etc} in the same neighborhood by the
same builder in the same time frame, and the price that was it sold for when completed in 2025 was $490,065, much less than what the City assessed it for
$530,200 {SEV $265,100}. Even that price included additionat charges which do not necessarily equate to higher market value. Similar homes were assessed for
values ranging from $231,000 to $234,000 {SEV) which is equivalent to $462,000 to $468,000 true cash or market value. The assessed, taxed, and SEV should be
closer to that range $231,000 to $234,000 as shown by similar homes provided as exhibits.
Jurisdictional Issues:
Did you protest the assessment at a Board of Review?
Yes
If Yes, check which Board of Review you attended:
March
If No, please check the applicable reason(s):
Year(s} Under Appeal:
2026Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR 265100 Current Taxable Value as established by the Board of Review: 265100 What do you believe is the fair market value? 465000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 232500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 32600 Electronic Signature *Typing your name betow will serve as yout signature Petitioner's Signature: /s/ Dunia Arif Attorney or Authorized Agent's Signature: Ist Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filip fee*** filing Fee** $100,000 or less... = $250.00 $100,000.01 to $500,000.00. N/A More than $500,000... N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
Page 4
12285 MUIRLAND DRIVE, STERLING HEIGHTS, M1 48312 duniatuhafi@gmail.com Phone: (586) 420-0885 May 26, 2026 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Parcel ID: 10-10-35-128-088 12285 Muirland Drive, Sterling Heights, MI Re: Appeal of Board of Review Decision, Property Tax Assessment To Whom It May Concern, In regard to my recent petition to the City of Sterling Heights Board of Review, and their decision (copies of which are attached as Exhibits B and C), I wish to submit this appeal to the Michigan Tax Tribunal, for a reassessment of the property value of the above-listed property. I am protesting this assessment, as it is not supported by the sales price of my home and other similar-situated homes in the nearby neighborhood, nor the assessed values of these other homes. The City of Sterling Heights is claiming that the assessed, taxable, and state equalized values (SEV) of the property listed above as $265,100 (SEV), which is the claimed cash value equivalent of $530,200, Exhibit A. Assessed values (and taxable values) must be done in an equitable manner in comparison to similarly situated houses in the city. The actual value of my home is much less as provided by both the sale price and comparable homes sold in the nearby area. My house is located ina subdivision of newly constructed homes, the majority of which were built by the same builder, Maple Woods Homes LLC and its related entity, Maple Woods of Sterling Heights, LLC (“Maple Woods”). We signed the purchase agreement to build the home on 10/16/2024, and closed on the above property (which was empty land) on 11/20/2024, and the construction of the house was completed with the certificate of occupancy on 10/22/2025. Copies of the purchase agreement, construction agreement, and certificate of occupancy are also attached, Exhibits D, F, and G. The builder, Maple Woods, sold the land for $80,000 and constructed the home for included additional charges
Page 5
12285 MUIRLAND DRIVE, STERLING HEIGHTS, M1 48312 duniatuhafi@gmail.com Phone: (586) 420-0885
Page 6
EXH
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Notice_of_No_Action_-Rep_Appearance.2026-09-01_07-29-34.pdfRead complete document text →
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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 Dunia Arif, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001422 City Of Sterling Heights, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that identifies an attorney or authorized representative. However, the attorney or authorized representative did not sign the pleading, as required by TTR 229. As such, the attorney or authorized representative has not appeared on behalf of the party and an appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all other documentation, must be served on the opposing party. By: Tribunal Clerk Entered: September 1, 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 1 See TTR 229(1).
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 Dunia Arif, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001422 City Of Sterling Heights, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that identifies an attorney or authorized representative. However, the attorney or authorized representative did not sign the pleading, as required by TTR 229. As such, the attorney or authorized representative has not appeared on behalf of the party and an appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all other documentation, must be served on the opposing party. By: Tribunal Clerk Entered: September 1, 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 2 See TTR 229(1).
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 Dunia Arif, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001422 City Of Sterling Heights, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that identifies an attorney or authorized representative. However, the attorney or authorized representative did not sign the pleading, as required by TTR 229. As such, the attorney or authorized representative has not appeared on behalf of the party and an appearance must be filed.3 Until an appearance is filed, the answer, evidence, and all other documentation, must be served on the opposing party. By: Tribunal Clerk Entered: September 1, 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 3 See TTR 229(1).
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2026_Tax_Tribunal_Appeal-final.pdfRead complete document text →
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Page 1
(1) 12285 MUIRLAND DRIVE, STERLING HEIGHTS, MI 48312 duniatuhafi@gmail.com Phone: (586) 420-0885 May 26, 2026 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Parcel ID: 10-10-35-128-088 12285 Muirland Drive, Sterling Heights, MI Re: Appeal of Board of Review Decision, Property Tax Assessment To Whom It May Concern, In regard to my recent petition to the City of Sterling Heights Board of Review, and their decision (copies of which are attached as Exhibits B and C), I wish to submit this appeal to the Michigan Tax Tribunal, for a reassessment of the property value of the above-listed property. I am protesting this assessment, as it is not supported by the sales price of my home and other similar-situated homes in the nearby neighborhood, nor the assessed values of these other homes. The City of Sterling Heights is claiming that the assessed, taxable, and state equalized values (SEV) of the property listed above as $265,100 (SEV), which is the claimed cash value equivalent of $530,200, Exhibit A. Assessed values (and taxable values) must be done in an equitable manner in comparison to similarly situated houses in the city. The actual value of my home is much less as provided by both the sale price and comparable homes sold in the nearby area. My house is located in a subdivision of newly constructed homes, the majority of which were built by the same builder, Maple Woods Homes LLC and its related entity, Maple Woods of Sterling Heights, LLC (“Maple Woods”). We signed the purchase agreement to build the home on 10/16/2024, and closed on the above property (which was empty land) on 11/20/2024, and the construction of the house was completed with the certificate of occupancy on 10/22/2025. Copies of the purchase agreement, construction agreement, and certificate of occupancy are also attached, Exhibits D, F, and G. The builder, Maple Woods, sold the land for $80,000 and constructed the home for approximately $410,0065, for a total price of $490,065. Even that price included additional charges (Exhibit F) which do not necessarily equate to higher market value. Similar homes were assessed for values ranging from $231,000 to $234,00 (SEV) which is equivalent to $462,000 to $468,000 true cash or market value. I have attached copies of the builder purchase agreement, Exhibit D (stating $80,000 for the empty lot), the City of Sterling Heights BSA website, Exhibit E (stating the purchase of the property $80,000), the builder’s construction amendment, Exhibit F (stating the construction price
Page 2
(2) 12285 MUIRLAND DRIVE, STERLING HEIGHTS, MI 48312 duniatuhafi@gmail.com Phone: (586) 420-0885 was $410,065), and the bank loan mortgage statement, redacted for privacy, Exhibit H (stating the price of the completed home as $490,065). As can be seen on the 2026 City of Sterling Heights Notice of Assessment, Exbibit A, the taxable, assessed, and state equalized value (SEV) for 2025 was $39,100, which would be consistent (times two equals $78,200) with the purchase price of $80,000. A similar assessment closely similar to the purchase of the property, after the construction would be closer to $240,000, not $265,100 as the City claims. The City is aware of the similarly situated homes that were built and sold about the same time, since their records clearly document these facts. Other similarly situated homes were assessed for much less, ranging around $231,000 to $234,000. Using data provided by the City, I have attached summary information printouts of these homes and the relevant data used to compare them with my home. The following homes which were built by the same builder, in the similar time frame, and are of similar nature (i.e. newly built 2-story colonials, 4+ bedrooms, 2+ baths, similar size, etc) and are attached as Exbibits J-1 through J-6: Address Type Built Size SEV Sale Price 1) 12220 Muirland Dr 4-bd Col 2024 2,574 $233,600 $491,790 2) 34795 Strathcona Blvd 4-bd Col 2024 2,567 $234,400 $496,840 3) 34624 Linda Ln 4-bd Col 2024 2,568 $234,200 $483,575 4) 12300 Muirland Dr 4-bd Col 2023 2,567 $231,700 $443,410 5) 12301 Muirland Dr 4-bd Col 2024 2,338 $237,500 6) 12269 Muirland Dr 4-bd Col 2023 1,938 $203,300 All 6 similar situated homes are two-story colonials with 4 bedrooms and 2.5 baths, similar to my home. They were built by the same builder, with similar building plans, similar design, similar size, sold with similar sales prices, and within similar timeframe. As a result, the assessed, taxable, and equalized values of my home should range from approximately $231,000 to $234,000. Regards, Dunia Arif
Page 3
EXHIBIT A
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mopar, 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 City of Sterling Heights PARCEL IDENTIFICATION Office of Assessing PARCEL NUMBER: 10-10-35-128-088 PO Box 8009 PROPERTY ADDRESS: Sterling Hgts., MI 48311-8009 12285 MUIRLAND DR STERLING HEIGHTS, MI 48312 SCHOOL DISTRICT CODE: ~~ 50230 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: —- EXEMPTIONS wrverssrsAUTOX*5-DIGIT 48312 T88 P1 Hil % Exempt As "Homeowners Principal Residence": 100.00% ARIF, DUNIA & TAHA, BADR % Exempt As "Qualified Agricultural Property": 00% 12285 MUIRLAND DR i o STERLING HEIGHTS, MI 48312-4249 % Exempt As "MBT Industrial Personal: 00% LETT LLY LL LL EE PTR [1 Fee % Exempt As "MBT Commercial Personal”: 00% Exempt As "Disabled Veteran or Surviving Spouse" [J Yes [X] No Exempt As "Qualified Forest Property": [J Yes [X] No Exempt As "Development Property”: [J Yes [X] No LEGAL DESCRIPTION: MAPLE WOODS OF STERLING HEIGHTS MCCP NO. 1154 UNIT 88
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Dunia M.I. Last Name Arif Mailing Address (No., Street, P.O. Box or Rural Route) 12285 Muirland Drive City or Town Sterling Heights State Michigan ZIP Code 48312 Telephone Number 586-420-0885 E-mail Address duniatuhafi@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Mohammed M.I. Last Name Alomari Firm Name (if any) Azimuth Legal Services PLLC Address (No., Street, P.O. Box or Rural Route) 6633 18 Mile Road-Suite 2B City or Town Sterling Heights State Michigan ZIP Code 48314 Telephone Number 586-413-9996 E-mail Address malomari@azimuthlegal.com 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 parcel N/A Property Address (No., Street) 12285 Muirland Drive
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Sterling Heights County Macomb State Michigan ZIP Code 48312 Taxing Authority (City or Township) City Of Sterling Heights (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: Newly constructed house is similarly situated with other homes built (similar style 2-story colonial 4-bedroom, 2.5 baths, etc) in the same neighborhood by the same builder in the same time frame, and the price that was it sold for when completed in 2025 was $490,065, much less than what the City assessed it for $530,200 (SEV $265,100). Even that price included additional charges which do not necessarily equate to higher market value. Similar homes were assessed for values ranging from $231,000 to $234,000 (SEV) which is equivalent to $462,000 to $468,000 true cash or market value. The assessed, taxed, and SEV should be closer to that range $231,000 to $234,000 as shown by similar homes provided as exhibits. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 10-10-35-128-088 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 265100 Current Taxable Value as established by the Board of Review: 265100 What do you believe is the fair market value? 465000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 232500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 32600 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Dunia Arif Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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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 Dunia Arif, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001422 City Of Sterling Heights, 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: September 1, 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
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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 Dunia Arif, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001422 City Of Sterling Heights, 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: September 1, 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
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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 Dunia Arif, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001422 City Of Sterling Heights, 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: September 1, 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
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(1) 12285 MUIRLAND DRIVE, STERLING HEIGHTS, MI 48312 duniatuhafi@gmail.com Phone: (586) 420-0885 May 26, 2026 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Parcel ID: 10-10-35-128-088 12285 Muirland Drive, Sterling Heights, MI Re: Appeal of Board of Review Decision, Property Tax Assessment To Whom It May Concern, In regard to my recent petition to the City of Sterling Heights Board of Review, and their decision (copies of which are attached as Exhibits B and C), I wish to submit this appeal to the Michigan Tax Tribunal, for a reassessment of the property value of the above-listed property. I am protesting this assessment, as it is not supported by the sales price of my home and other similar-situated homes in the nearby neighborhood, nor the assessed values of these other homes. The City of Sterling Heights is claiming that the assessed, taxable, and state equalized values (SEV) of the property listed above as $265,100 (SEV), which is the claimed cash value equivalent of $530,200, Exhibit A. Assessed values (and taxable values) must be done in an equitable manner in comparison to similarly situated houses in the city. The actual value of my home is much less as provided by both the sale price and comparable homes sold in the nearby area. My house is located in a subdivision of newly constructed homes, the majority of which were built by the same builder, Maple Woods Homes LLC and its related entity, Maple Woods of Sterling Heights, LLC (“Maple Woods”). We signed the purchase agreement to build the home on 10/16/2024, and closed on the above property (which was empty land) on 11/20/2024, and the construction of the house was completed with the certificate of occupancy on 10/22/2025. Copies of the purchase agreement, construction agreement, and certificate of occupancy are also attached, Exhibits D, F, and G. The builder, Maple Woods, sold the land for $80,000 and constructed the home for approximately $410,0065, for a total price of $490,065. Even that price included additional charges (Exhibit F) which do not necessarily equate to higher market value. Similar homes were assessed for values ranging from $231,000 to $234,00 (SEV) which is equivalent to $462,000 to $468,000 true cash or market value. I have attached copies of the builder purchase agreement, Exhibit D (stating $80,000 for the empty lot), the City of Sterling Heights BSA website, Exhibit E (stating the purchase of the property $80,000), the builder’s construction amendment, Exhibit F (stating the construction price
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(2) 12285 MUIRLAND DRIVE, STERLING HEIGHTS, MI 48312 duniatuhafi@gmail.com Phone: (586) 420-0885 was $410,065), and the bank loan mortgage statement, redacted for privacy, Exhibit H (stating the price of the completed home as $490,065). As can be seen on the 2026 City of Sterling Heights Notice of Assessment, Exbibit A, the taxable, assessed, and state equalized value (SEV) for 2025 was $39,100, which would be consistent (times two equals $78,200) with the purchase price of $80,000. A similar assessment closely similar to the purchase of the property, after the construction would be closer to $240,000, not $265,100 as the City claims. The City is aware of the similarly situated homes that were built and sold about the same time, since their records clearly document these facts. Other similarly situated homes were assessed for much less, ranging around $231,000 to $234,000. Using data provided by the City, I have attached summary information printouts of these homes and the relevant data used to compare them with my home. The following homes which were built by the same builder, in the similar time frame, and are of similar nature (i.e. newly built 2-story colonials, 4+ bedrooms, 2+ baths, similar size, etc) and are attached as Exbibits J-1 through J-6: Address Type Built Size SEV Sale Price 1) 12220 Muirland Dr 4-bd Col 2024 2,574 $233,600 $491,790 2) 34795 Strathcona Blvd 4-bd Col 2024 2,567 $234,400 $496,840 3) 34624 Linda Ln 4-bd Col 2024 2,568 $234,200 $483,575 4) 12300 Muirland Dr 4-bd Col 2023 2,567 $231,700 $443,410 5) 12301 Muirland Dr 4-bd Col 2024 2,338 $237,500 6) 12269 Muirland Dr 4-bd Col 2023 1,938 $203,300 All 6 similar situated homes are two-story colonials with 4 bedrooms and 2.5 baths, similar to my home. They were built by the same builder, with similar building plans, similar design, similar size, sold with similar sales prices, and within similar timeframe. As a result, the assessed, taxable, and equalized values of my home should range from approximately $231,000 to $234,000. Regards, Dunia Arif
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EXHIBIT A
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mopar, 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 City of Sterling Heights PARCEL IDENTIFICATION Office of Assessing PARCEL NUMBER: 10-10-35-128-088 PO Box 8009 PROPERTY ADDRESS: Sterling Hgts., MI 48311-8009 12285 MUIRLAND DR STERLING HEIGHTS, MI 48312 SCHOOL DISTRICT CODE: ~~ 50230 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: —- EXEMPTIONS wrverssrsAUTOX*5-DIGIT 48312 T88 P1 Hil % Exempt As "Homeowners Principal Residence": 100.00% ARIF, DUNIA & TAHA, BADR % Exempt As "Qualified Agricultural Property": 00% 12285 MUIRLAND DR i o STERLING HEIGHTS, MI 48312-4249 % Exempt As "MBT Industrial Personal: 00% LETT LLY LL LL EE PTR [1 Fee % Exempt As "MBT Commercial Personal”: 00% Exempt As "Disabled Veteran or Surviving Spouse" [J Yes [X] No Exempt As "Qualified Forest Property": [J Yes [X] No Exempt As "Development Property”: [J Yes [X] No LEGAL DESCRIPTION: MAPLE WOODS OF STERLING HEIGHTS MCCP NO. 1154 UNIT 88
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EXHIB
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Dunia M.I. Last Name Arif Mailing Address (No., Street, P.O. Box or Rural Route) 12285 Muirland Drive City or Town Sterling Heights State Michigan ZIP Code 48312 Telephone Number 586-420-0885 E-mail Address duniatuhafi@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Mohammed M.I. Last Name Alomari Firm Name (if any) Azimuth Legal Services PLLC Address (No., Street, P.O. Box or Rural Route) 6633 18 Mile Road-Suite 2B City or Town Sterling Heights State Michigan ZIP Code 48314 Telephone Number 586-413-9996 E-mail Address malomari@azimuthlegal.com 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 parcel N/A Property Address (No., Street) 12285 Muirland Drive
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Sterling Heights County Macomb State Michigan ZIP Code 48312 Taxing Authority (City or Township) City Of Sterling Heights (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: Newly constructed house is similarly situated with other homes built (similar style 2-story colonial 4-bedroom, 2.5 baths, etc) in the same neighborhood by the same builder in the same time frame, and the price that was it sold for when completed in 2025 was $490,065, much less than what the City assessed it for $530,200 (SEV $265,100). Even that price included additional charges which do not necessarily equate to higher market value. Similar homes were assessed for values ranging from $231,000 to $234,000 (SEV) which is equivalent to $462,000 to $468,000 true cash or market value. The assessed, taxed, and SEV should be closer to that range $231,000 to $234,000 as shown by similar homes provided as exhibits. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 10-10-35-128-088 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 265100 Current Taxable Value as established by the Board of Review: 265100 What do you believe is the fair market value? 465000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 232500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 32600 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Dunia Arif Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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