Feras Nahhas, Petitioner V City Of Dearborn, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Feras Nahhas, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003763 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on October 11, 2024, because Petitioner filed an outdated Tribunal petition form. 

On November 13, 2024, the Tribunal extended the time for Petitioner to cure the default 

by an additional 14 days and they have failed to respond. Petitioner has not complied 

with either order, and the latter stated that “failure to comply with this Order shall result 

in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal should consider 

before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 24-003763 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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: December 12, 2024 

 

 

By _____________________________ 

smm/jcr 

 

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

Feras Nahhas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763

City Of Dearborn,

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.

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.

Page 2

MTT Docket No. 24-003763

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 11, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Feras Nahhas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763

City Of Dearborn,

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.

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

Page 4

MTT Docket

Page 5

S

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

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

Feras Nahhas, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763 

City Of Dearborn,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 11, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the October 11, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003763

Page 2 of 6

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Feras Nahhas, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763 

City Of Dearborn,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 11, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the October 11, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

5 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003763

Page 4 of 6

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, 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

Feras Nahhas, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763 

City Of Dearborn,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 11, 2024.7 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate

Page 6

MTT

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

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 

Petitioner,

v 

CITY OF DEARBORN, 

Respondent. 

___________________________/ 

PROOF OF SERVICE

On

 I emailed a copy of the Respondent’s Property Tax Appeal 

answer form for the City of Dearborn relative to the above-captioned matter to: 

I declare that the statement above is true to the best of my information, knowledge, and belief.

Dated: 

________________________________ 

Joseph A. Fuoco, Authorized Representative 

City of Dearborn – Department of Assessment

16901 Michigan Avenue, Suite 5

Dearborn, MI 48126 

______

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__

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__

__

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__

_ __

__

__

__

_ ____

_ ____________

Joseph A. Fu

F oco, Authorized Re

Feras Nahhas

24-003763

October 23, 2024

Michigan Property Tax Attorneys, P.C.

October 23, 2024

Paul O'Neill

paul@mipropertytaxattorneys.com

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

Petitioner,

CITY OF DEARBORN, 

Respondent. 

___________________________/ 

PROOF OF SERVICE

On





I submitted a copy of the Respondent’s Property Tax 

Appeal answer form for the City of Dearborn relative to the above-captioned matter to: 

v. 

MTT Docket No.: 

I declare that the statement above is true to the best of my information, knowledge and belief. 

Dated: 

________________________________ 

Joseph A. Fuoco, Respondent 

City of Dearborn – Department of Assessment

16901 Michigan Avenue, Suite 5 

Dearborn, MI 48126 

______

__

__

__

__

____

__

__

__

__

__

__

__

__

____

__

__

_ ____

_ ____________

Joseph A. Fu

F oco, Respondent 

Feras Nahhas

24-003763

October 23, 2024

October 23, 2024

Michigan Tax Tribunal

taxtrib@michigan.gov

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

MTT DOCKET NO. ______________________ 

 

 

Section 1: Respondent’s Contact Information 

First Name: 

 

M.I.: 

 

Last Name/Company Name/Unit of Government: 

 

 

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

 

 

County: 

City or Town: 

 

 

State: 

ZIP Code: 

Telephone Number: 

 

 

Fax Number: 

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

 

 

 

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

First Name: 

 

M.I.: 

Last Name: 

 

 

Firm Name (if any): 

 

 

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

 

 

City or Town: 

 

 

State: 

ZIP Code: 

Telephone Number: 

 

 

Fax Number: 

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

 

 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

 

 Yes 

 No 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. 

 

 Yes 

 No 

 Not Applicable 

 

 

 

 

 

 

 

 

 

 

24-002681

City of Dearborn

16901 Michigan Ave. 

Wayne

Dearborn

MI

48126

313.943.2288

jfuoco@dearborn.gov

Joseph

A

Fuoco

Dearborn

MI

48126

313.943.2288

jfuoco@dearborn.gov

✔

✔

16901 Michigan Ave.

Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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: 

 March 

 July 

 December 

 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

 Yes 

 No 

*Submit a copy of the Notice of Assessment with the Answer. 

 

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(s) at issue established as the result of a clerical error or mutual mistake of fact? 

 Yes 

 No 

If yes, explain 

 

 

Is Petitioner appealing from a State Tax Commission Order? 

 Yes 

 No 

 

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? 

 

 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION 

 

Respondent will verify and review all pertinent data as well as provide further evidence, 

if needed, prior to the hearing.

Attachment: 2024 Property Record Card, 2024 Assessment Change Notice,

 2024 Board of Review Decision Letter and Proof of Service.

✔

✔

✔

✔

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

List the date the BOR denied Petitioner’s Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real Personal (check one) 

 

 

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

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

Parcel Identification Number: 

Classification of Property: 

Real

Page 6

***

Page 7

Clas

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003763

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Dearborn (WAYNE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Joseph

M.I.

Last Name

Fuoco

Firm Name (if any)

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

16901 Michigan Ave

STE. 5

City or Town

Dearborn

State

Michigan

ZIP Code

48126

Telephone Number

313-943-2288

Fax Number

E-mail Address

jfuoco@dearborn.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent will verify and review all pertinent data as well as provide further evidence,

if needed, prior to the hearing.

Attachment: 2024 Property Record Card, 2024 Assessment Change Notice,

2024 Board of Review Decision Letter and Proof of Service.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

820922307071

Classification of Property:

Real 

Residential

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

$142,900

Current Taxable Value as established by the BOR:

$102,259

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

$280,000

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

$140,000

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

$102,259

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Joseph A Fuoco

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

Feras Nahhas,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003763

City Of Dearborn,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 11, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003763

Page 2 of 4

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

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

Feras Nahhas,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003763

City Of Dearborn,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 11, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003763

Page 4 of 4

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

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 

AUG 01 2024 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

PROPERTY TAX ATTORNEYS 

MICHIGAN TAX TRIBUNAL 

| 

| 

Lansing, MI 48909 

| 

RE: 

Feras Nahhas v. City of Dearborn 

| 

Property ID No 82-09-223-071 

Dear Clerk, 

Enclosed for filing is a Small Claims Petition in the above matter, along with a copy of 

the March Board of Review Decision. 

Sincerely yours, 

= 

2710 A 

) 

V 7 

<a 4™W 

Paul T. O'Neill 

PTON:jb 

Encl.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

First Name/Company Name 

MLL 

Last Name 

Feras 

Nahhas 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact information 

First Name 

Paul 

[V3] 

Last Name 

O'Neill 

Firm Name (if any} 

Michigan Property Tax Attorneys, P.C. 

Mailing Address {No., Street, P.O, Box or Rural Route} 

74 West Long Lake Rd., Suite 101 

City or Town 

Bloomfield Hills 

State 

ZIP Code 

Ml 

48304-2770 

Telephone Number 

(248) 546-7600 

Fax Number 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

adjoining? 

MW Yes 

CJ No *if no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

any continguous parcels. 

*Please use the attached multiple parcel form for information regarding

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

WM True Cash and Taxable Value 

1 Taxable Value Only (calculation) 

LJ Uncapping of Taxable Value 

0 

Exemption from Taxation {other than the denial of a principal residence or qualified agricultural exemption) 

{J 

Classification 

DO 

Poverty Exemption 

Section 5: Please Explain the Reason for this Appeal 

50% of the True Cash Value is less than the State Equalized Value and Taxable Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review? 

[ves 

[No 

If Yes, check which Board of Review you attended: 

~~ EMarch 

Duly 

[December 

If No, please check the applicable reason(s): 

0 Assessment Change Notice was not properly sent to Petitioner 

©) Appealing a purported Clerical Error or Mutual Mistake of Fact 

J Appealing within 35 days of July or December Board of Review Decision 

[1 Appealing within 35 days of State Tax Commission Order 

J Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the Board of Review? 

Des 

No 

If Yes, check which Board of Review you attended: 

£March 

Duly 

December

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 7: Valuation Information* 

Parcel Number: 

82-09-223-01-071 

Classification of Property: Realll 

Personal 

(check one) 

Agricultural @ 

Commercial B3 

Industrial 

OJ Residential B 

Timber-Cutover 

0 

Developmental 

[J Utility 

OJ 

(check one) 

Current Assessed Value as established by the Board of Review: 

$142,900 

Current Taxable Value as established by the Board of Review: 

$102,259 

What do you believe is the fair market value? 

$136,345 

What do you believe is the taxable value? 

$68,173 

*If you are appealing multiple parcels, fill the multiple parcel form information for each contiguous parcel. Please attach 

the completed multiple parcel form(s) to the completed petition form prior to submission. 

Signature: 

Petitioner's Signature: 

Attorney or Authorized Representative’s Signature: 

7). 

pore 

DD. 

/7 

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, not to exceed a total filing fee od $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

Page 5

03/26/2024 04:20 60 

2024 BOARD OF REVIEW DECISION 

OM 

CITY QF. 

RBORN 

DEPAR 

INT.OF ASSESSMENT 

16901 MICHIGAN, SUITE 5 

DEARBORN, M1 48126 

NAME AND ADDR ESS OF OWNER OR PERSON NAMED ON AS 

PROPERTY IDENTIFICATION: (Parcel Code ed Propeity nddress. 

1nd legal description optional 3: 

820922307071 

57 WEST VILLAGE LN 

NARHAS, FERAS 

STWEST VILLAGE LN 

DEARBORN M!4s)24 

LINIT 65. BLDG F DEARBORN WEST VILLAGE 

‘CONDOMINIUM WAYNE COUNTY CONDOMINIUM Sim 

PLAN NO, 443 

this years March Board of Review. 

1 

to compute your assestment and taxable value. 

The Board has conipleted their Teview of parcel numb 

82 09 223 07.071 

They have made the following determi 

k 

Ton 

Board dof Review Comments: 

NO EVIDENCE NO CHANGE 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

ar the above amounts. are the same, no revi 

1s hav 

[20m ORIGINAL TAXABLE VALUE 

[2024 28 “BOARD 

OF 

REVIEW" 

TA ADLEVALU 

. 

[2024 

PRINCIPAL RESIDENCE EXEMP FION/QUALIFIED AG

Page 6

Paul

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

Feras Nahhas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763

City Of Dearborn,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 11, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Feras Nahhas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003763

City Of Dearborn,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 11, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

AUG 01 2024 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

PROPERTY TAX ATTORNEYS 

MICHIGAN TAX TRIBUNAL 

| 

| 

Lansing, MI 48909 

| 

RE: 

Feras Nahhas v. City of Dearborn 

| 

Property ID No 82-09-223-071 

Dear Clerk, 

Enclosed for filing is a Small Claims Petition in the above matter, along with a copy of 

the March Board of Review Decision. 

Sincerely yours, 

= 

2710 A 

) 

V 7 

<a 4™W 

Paul T. O'Neill 

PTON:jb 

Encl.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

First Name/Company Name 

MLL 

Last Name 

Feras 

Nahhas 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact information 

First Name 

Paul 

[V3] 

Last Name 

O'Neill 

Firm Name (if any} 

Michigan Property Tax Attorneys, P.C. 

Mailing Address {No., Street, P.O, Box or Rural Route} 

74 West Long Lake Rd., Suite 101 

City or Town 

Bloomfield Hills 

State 

ZIP Code 

Ml 

48304-2770 

Telephone Number 

(248) 546-7600 

Fax Number 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

adjoining? 

MW Yes 

CJ No *if no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

any continguous parcels. 

*Please use the attached multiple parcel form for information regarding

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

WM True Cash and Taxable Value 

1 Taxable Value Only (calculation) 

LJ Uncapping of Taxable Value 

0 

Exemption from Taxation {other than the denial of a principal residence or qualified agricultural exemption) 

{J 

Classification 

DO 

Poverty Exemption 

Section 5: Please Explain the Reason for this Appeal 

50% of the True Cash Value is less than the State Equalized Value and Taxable Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review? 

[ves 

[No 

If Yes, check which Board of Review you attended: 

~~ EMarch 

Duly 

[December 

If No, please check the applicable reason(s): 

0 Assessment Change Notice was not properly sent to Petitioner 

©) Appealing a purported Clerical Error or Mutual Mistake of Fact 

J Appealing within 35 days of July or December Board of Review Decision 

[1 Appealing within 35 days of State Tax Commission Order 

J Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the Board of Review? 

Des 

No 

If Yes, check which Board of Review you attended: 

£March 

Duly 

December

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 7: Valuation Information* 

Parcel Number: 

82-09-223-01-071 

Classification of Property: Realll 

Personal 

(check one) 

Agricultural @ 

Commercial B3 

Industrial 

OJ Residential B 

Timber-Cutover 

0 

Developmental 

[J Utility 

OJ 

(check one) 

Current Assessed Value as established by the Board of Review: 

$142,900 

Current Taxable Value as established by the Board of Review: 

$102,259 

What do you believe is the fair market value? 

$136,345 

What do you believe is the taxable value? 

$68,173 

*If you are appealing multiple parcels, fill the multiple parcel form information for each contiguous parcel. Please attach 

the completed multiple parcel form(s) to the completed petition form prior to submission. 

Signature: 

Petitioner's Signature: 

Attorney or Authorized Representative’s Signature: 

7). 

pore 

DD. 

/7 

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, not to exceed a total filing fee od $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

Page 5

03/26/2024 04:20 60 

2024 BOARD OF REVIEW DECISION 

OM 

CITY QF. 

RBORN 

DEPAR 

INT.OF ASSESSMENT 

16901 MICHIGAN, SUITE 5 

DEARBORN, M1 48126 

NAME AND ADDR ESS OF OWNER OR PERSON NAMED ON AS 

PROPERTY IDENTIFICATION: (Parcel Code ed Propeity nddress. 

1nd legal description optional 3: 

820922307071 

57 WEST VILLAGE LN 

NARHAS, FERAS 

STWEST VILLAGE LN 

DEARBORN M!4s)24 

LINIT 65. BLDG F DEARBORN WEST VILLAGE 

‘CONDOMINIUM WAYNE COUNTY CONDOMINIUM Sim 

PLAN NO, 443 

this years March Board of Review. 

1 

to compute your assestment and taxable value. 

The Board has conipleted their Teview of parcel numb 

82 09 223 07.071 

They have made the following determi 

k 

Ton 

Board dof Review Comments: 

NO EVIDENCE NO CHANGE 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

ar the above amounts. are the same, no revi 

1s hav 

[20m ORIGINAL TAXABLE VALUE 

[2024 28 “BOARD 

OF 

REVIEW" 

TA ADLEVALU 

. 

[2024 

PRINCIPAL RESIDENCE EXEMP FION/QUALIFIED AG

Page 6

Paul

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.