Ebtissam H Perry, Petitioner V City Of Dearborn, Respondent

Page 1

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Carlson, Julie (LARA)

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Page 1

RECEIVED 

£ 3 

APR 0.3 2026 

LE 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

obi, SSom 

fe NAYS 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) \ 

MTT Docket No. Hopp 

A 54 

Lr 's 

OF Ge aio 

J Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal 

to reconsider 

HH, 

dis 

n/ssed Case 

2. 

Good cause exists to grant reconsideration, a 

a 7 S$ undertood THe Frare rare 

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3. 

| ask this Tribunal to grant my request for reconsideration. 

ES 

7 _—2— ge / 

Party/Representative (sign here) 

2h trsSemn — 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

2. 

2.4 

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a 

= 7 

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(signi here)

Page 2

MTT 0260 (5/11) 

. 

State of Michigan 

i pine 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Michigan Administrative Hearing System 

: 

Tax Tribunal 

: 

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$ 000.74°

PO Box 30232 

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: 0008033345 HAR I28' 202

Lansing, MI 48909 

FIRST-CLASS

Page 3

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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 

Ebtissam H Perry, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000284 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On March 31, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on March 12, 2026. In the motion, Petitioner 

states that they misunderstood when an appeal needed to be filed as they were also 

dealing with a family matter. 

 

The Tribunal has considered the motion and case file and finds that, as indicated in the 

Order of Dismissal, it has no authority over Petitioner’s appeal. The pleadings and 

accompanying documentation indicate that Petitioner is appealing the poverty 

exemption denial for Parcel No 82-09-283-08 005 for the 2025 tax year. The Tribunal 

has no authority over that parcel under MCL 211.53c, however, because Petitioner 

failed to appeal the December Board of Review (BOR) decision to the Tribunal within 30 

days of that decision.1 That decision is dated December 9, 2025.2 However, the 

petition in this case was filed on February 3, 2026. In other words, the appeal was filed 

beyond the statutory timeframe. 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.3 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview4 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

 

1 MCL 211.53c states: “If the July or December board of review denies a claim for exemption under 

section 7u, the person claiming the exemption may appeal that decision to the Michigan tax tribunal within 

30 days of the denial.” See also MCL 211.7u and MCL 211.53b. 

2 See Petitioner’s response to January 21, 2026 Order of Default. 

3 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8 (SixArp). 

4 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).

Page 2

MTT Docket No. 26-000284 

Page 2 of 3 

 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.5 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.53c in this case. The Legislature created a statutory jurisdiction 

requirement that the BOR decision be appealed by filing a petition with the Tribunal 

within 30 days of the day of the December BOR notice. This statutory subsection, like 

MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has 

no equitable power to disregard a statutory filing deadline.6 “[S]imply because the 

plaintiffs' underlying claim has a constitutional dimension, and may even be meritorious, 

does not excuse the plaintiffs' failure to assert their claim within the applicable statutory 

period of limitation.7 

 

The Tribunal recognizes that the BOR denial notice states that “[t]he action of the 

December Board of Review may be appealed to the Michigan Tax Tribunal within 35 

days after the final decision, ruling or determination or 30 days for poverty exmeptions 

[sic].” Even if Petitioner misunderstood the BOR denial language, any 

misunderstanding, omission or misstatement of the required filing deadline, if 

actionable, would require a determination that such an error resulted in a due-process 

violation. As explained above, the Tribunal lacks any equitable authority to consider a 

potential due-process violation. Jurisdiction because of a failure of a unit of government 

to comply with a statutory obligation, if there was any, may be vested upon the Tribunal 

by a judicial body only as a matter of equity.8 Lacking jurisdiction, the only appropriate 

action is dismissal. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: April 7, 2026 

 

 

 

By: /s/Joshua M. Wease 

smm 

 

5 See Sixarp at 8. (Citations omitted). 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 

8 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by 

vesting the MTT with jurisdiction to consider

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

£ 3 

APR 0.3 2026 

LE 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

obi, SSom 

fe NAYS 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) \ 

MTT Docket No. Hopp 

A 54 

Lr 's 

OF Ge aio 

J Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal 

to reconsider 

HH, 

dis 

n/ssed Case 

2. 

Good cause exists to grant reconsideration, a 

a 7 S$ undertood THe Frare rare 

T also had afoorilly crisis 

3. 

| ask this Tribunal to grant my request for reconsideration. 

ES 

7 _—2— ge / 

Party/Representative (sign here) 

2h trsSemn — 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

2. 

2.4 

7 

a 

= 7 

Zr C— 

Lo 

== 

(signi here)

Page 2

MTT 0260 (5/11) 

. 

State of Michigan 

i pine 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Michigan Administrative Hearing System 

: 

Tax Tribunal 

: 

ox Se 

$ 000.74°

PO Box 30232 

a 

: 0008033345 HAR I28' 202

Lansing, MI 48909 

FIRST-CLASS

Page 3

; 

: 

| 

Retail 

US.POSTAGEPAD 

~

4 3) 

| 

( SSa mM 

(a me 

ji 

Ill ll 

ohABORN, i 4512 

MAR 

31, 

48909 

$6.08 

J cilia n MIT tg IZ a. 

RDC 99 

$2322W501095-9 

jchi'gen Fos fri

lil 

| I 

wow 

| 0. BeX FoR BR

95849 = 

5270 

0340 

B7LL 

22 

Poneasy, 

laf </ nz, 

VA 48

Fr—— 

/ Dpfuglatig 

fs ppd pp gdp Hig of

Page 4

2202 SdsSn @ 

[4] ANZLNOI HIWNSNOD LSOd %0€ HLIM IaVW ONY F78YTIAI3Y SI 3d0TIANI SIHL 

METROPLEX MI 480 

31 MAR 2026 Pla 

Lc

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

Ebtissam H Perry, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000284

City Of Dearborn,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-000284

Page 2 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 12, 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

Ebtissam H Perry, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000284

City Of Dearborn,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 4

MTT Docket No. 26-000284

Page 4 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of

Page 5

ST

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

«zCEIVED 

FEB 06 2026 

MICHIGAN TAX TRIBUNAL 

3 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitiocner’s Contact Inforiniation 

Zh: 

MJ. 

Last 

Name/Company Name 

TisSa an 

# 

rer 

Mailj 

ddress 4 Street, P.O. Box or 

Rural Route) 

3 

JY 

Aleen 

st 

City or, 

i 

= 

: ep orn 

YR APN 

TEE 239_ 5 ¢% 

Email Address “i not entei 

CL 

= to send all 

FY orpnenee via email) 

Wan 

TEBE) Ghier]. (ac 

Sesilsh 2: Petitioner’s Bltorney/Authorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

“Parcel Identification Number: - 

JE 

Property 

Address 

(No., 

Street) FL 

oF 755 

oF cos 

roperty 

ress 

(No., 

Stree 

7 

: 

T 

94% 

ty a 

Stat 

ZIP 

Cod 

City 

or 

Tow] 

oun 

ate 

e 

Zero cn 

Wayne 

ML | G12 

Taxing Authority (City or Township) 

“

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The. RSW Tos denied 

| Beau 

Tdee pt reSe nt Te +08 deo Cuondioh 

(Do he He yew address Label ony 

Rover Liscente, ©) Js 

the Cred A 

sere Gopy 

Section 5: Jurisdictional Issues 

; 

Did you request a poverty exemption ata Board of Review (BOR)? Opes 

OO No 

If Yes, check which BOR you attended: [| March 

[] July 

i") December 

If No, please explain: 

Date the BOR decision was issued: 

x 

— 

[2 = 07-3025 

Tax year(s) denied: 202.5 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature ones 

Petiti 

rney/Authorized Representative’s Signature: 

Isl 

A 

Vd 

ZT

Page 3

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

PERRY, 

EBTISSAM HUSSEIN 

2943 QUEEN 

DEARBORN 

MI 

48124 

Re: December Board of Review Change Notice 

82 09 283 08 005 

2943 QUEEN 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

69,700 < 

44,598 

44,598 

2025 

69,700 

44,598 

44,598 

Principal Residence Exemption 100.0000 

Principal Residence Exemption 100.0000 

Reason: 

POVERTY DENIED 

Adjustment Type: 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination or 30 days for poverty exmeptions. To appeal to the Michigan 

Tax Tribunal, file at petition with the MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib 

If you have any questions regarding the above changes, please do not hesitate to contact us at 

(313) 943-2140 

Sincerely

Page 4

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit 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 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: 

If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, 

if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

o 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

e 

Property Address: Provide the address of the property being appealed. 

Include 

Street address, City or Town, County, State, and Zip Code. 

e 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 5

Sh 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

o 

If Yes, check which BOR you attended: 

If Petitioner requested a poverty 

exemption at a BOR, indicate whether the application was considered by the 

March, July, or December BOR. 

o 

If No, explain why: 

If Petitioner did not request a poverty exemption at a BOR, 

explain the reason(s) why.

Page 6

~

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

Ebtissam H Perry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000284

City Of Dearborn,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 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: March 12, 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

Ebtissam H Perry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000284

City Of Dearborn,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 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: March 12, 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

«zCEIVED 

FEB 06 2026 

MICHIGAN TAX TRIBUNAL 

3 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitiocner’s Contact Inforiniation 

Zh: 

MJ. 

Last 

Name/Company Name 

TisSa an 

# 

rer 

Mailj 

ddress 4 Street, P.O. Box or 

Rural Route) 

3 

JY 

Aleen 

st 

City or, 

i 

= 

: ep orn 

YR APN 

TEE 239_ 5 ¢% 

Email Address “i not entei 

CL 

= to send all 

FY orpnenee via email) 

Wan 

TEBE) Ghier]. (ac 

Sesilsh 2: Petitioner’s Bltorney/Authorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

“Parcel Identification Number: - 

JE 

Property 

Address 

(No., 

Street) FL 

oF 755 

oF cos 

roperty 

ress 

(No., 

Stree 

7 

: 

T 

94% 

ty a 

Stat 

ZIP 

Cod 

City 

or 

Tow] 

oun 

ate 

e 

Zero cn 

Wayne 

ML | G12 

Taxing Authority (City or Township) 

“

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The. RSW Tos denied 

| Beau 

Tdee pt reSe nt Te +08 deo Cuondioh 

(Do he He yew address Label ony 

Rover Liscente, ©) Js 

the Cred A 

sere Gopy 

Section 5: Jurisdictional Issues 

; 

Did you request a poverty exemption ata Board of Review (BOR)? Opes 

OO No 

If Yes, check which BOR you attended: [| March 

[] July 

i") December 

If No, please explain: 

Date the BOR decision was issued: 

x 

— 

[2 = 07-3025 

Tax year(s) denied: 202.5 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature ones 

Petiti 

rney/Authorized Representative’s Signature: 

Isl 

A 

Vd 

ZT

Page 3

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

PERRY, 

EBTISSAM HUSSEIN 

2943 QUEEN 

DEARBORN 

MI 

48124 

Re: December Board of Review Change Notice 

82 09 283 08 005 

2943 QUEEN 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

69,700 < 

44,598 

44,598 

2025 

69,700 

44,598 

44,598 

Principal Residence Exemption 100.0000 

Principal Residence Exemption 100.0000 

Reason: 

POVERTY DENIED 

Adjustment Type: 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination or 30 days for poverty exmeptions. To appeal to the Michigan 

Tax Tribunal, file at petition with the MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib 

If you have any questions regarding the above changes, please do not hesitate to contact us at 

(313) 943-2140 

Sincerely

Page 4

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit 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 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: 

If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, 

if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

o 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

e 

Property Address: Provide the address of the property being appealed. 

Include 

Street address, City or Town, County, State, and Zip Code. 

e 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 5

Sh 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

o 

If Yes, check which BOR you attended: 

If Petitioner requested a poverty 

exemption at a BOR, indicate whether the application was considered by the 

March, July, or December BOR. 

o 

If No, explain why: 

If Petitioner did not request a poverty exemption at a BOR, 

explain the reason(s) why.

Page 6

~

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.