Record Finder / 26-001240-TT
Michigan

Fouad Dallal Petitioner V City Of Dearborn Heights Respondent

Petitioner
Fouad Dallal
Respondent
City Of Dearborn Heights

Case overview

Docket number
26-001240-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of DismissalNot recordedNot recorded07/01/2026Not recordedDownload
3Petition has been verifiedPET107/01/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded07/01/2026Not recordedDownload
1A petition was received.PETNot recorded05/22/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Order_of_Dismissal.2026-07-01_07-49-19.pdfRead complete document text →
Read document text excerpt

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

Fouad Dallal, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-001240

City Of Dearborn Heights,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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 

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

Page 2

MTT Docket No. 26-001240

Page 2 of 2

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: July 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

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

Fouad Dallal, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-001240

City Of Dearborn Heights,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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 

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

Page 4

MTT Docket No. 26-001240

Page 2 of 2

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: July 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

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

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.

Read document text excerpt

Page 1

03/30/2026 

10:25 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSOR'S OFFICE 

CITY OF DEARBORN HEIGHTS 

6045 FENTON 

DEARBORN HEIGHTS, MI 48127 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.) 

8233033040316 000 

26918 SHEAHAN 

DALLAL, FOUAD - NESRINE 

26918 SHEAHAN 

DEARBORN HEIGHTS MI 48127 

I18H316 LOT 316 DEARBORN MEADOWS SUB NO. 2 T2S 

RI10E L87 P17. 18 WCR 

THIS PROPERTY IS CLASSIFIED AS: 

401 —(RESIDENTIAL-IMPROVED) 

- 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

82 33 033 04 0316 000 

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

Board of Review Comments: 

VALUE IN LINE WITH MARKET 

[2026 

ORIGINAL ASSESSED VALUE 

219,200 

] 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

219,200 

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

[2026 

ORIGINAL TAXABLE VALUE 

109,517 

] 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

109,517 

] 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

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

If you diagree with the decision made by the Board, all appeals must be filed with the Michigan Tax Tribunal. Effective March 

1, 2013, the 

Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims 

appeal. 

Petition forms are available on this website. http://www.michigan.gov/taxtrib/

Page 2

Met Oop 

Tos 

THIS IS NOT A TAX BILL 

L-4400 

‘Notice of Assessment, Taxable Valuation, and Property Classification 

nae 

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 ASSESSOR'S OFFICE 

PARCEL IDENTIFICATION 

CITY OF DEARBORN HEIGHTS 

PARCEL NUMBER: 

8233 033 04 0316 000 

6045 FENTON 

PROPERTY ADDRESS: 

DEARBORN HEIGHTS, MI 48127 

26918 SHEAHAN 

DEARBORN HEIGHTS, MI 48127 

SCHOOL DISTRICT CODE: 

82230 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL. 

EXEMPTIONS 

1467 

% Exempt As "Homeowners Principal Residence": 

100.00% 

FHAAAXKAAAUTO* *5-DIGIT 48167 

T19 

Pl 

#44 

% Exempt 

As "Qualified Agricultural Property”: 

.00% 

PTR i 

PORINE 

% Exempt 

As "MBT Industrial Personal”; 

00% 

DEARBORN HEIGHTS, 

MI 

48127-3668 

% Exempt 

As "MBT Commercial Personal™ 

.00% 

Holeeletsst sets 

yess gD 

gf oly 

ogg gg gpd 

Exempt 

As "Disabled Veteran or Surviving 

Spouse": 

OJ Yes 

No 

Exempt As "Qualified Forest Property": 

[J Yes 

X No 

Exempt As "Development Property": 

a Yes 

No 

LEGAL DESCRIPTION: 

18H316 LOT 316 DEARBORN MEADOWS SUB NO. 2 T2S R10E L87 P17, 18 WCR 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: $151 

YEAR: 

2025 

VEATATIVE AMouNT, 

Epa 

1. TAXABLE VALUE: 

106,638 

109,517 

2,879 

2. ASSESSED VALUE: 

205,200 

_ 

219,200 

__14,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

| 

2 

. 

SL 

a 

- 

— 

4. STATE EQUALIZED VALUE (SEV): 

205,200 

C2 9,200 

14,000 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Jes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

KIMBERLY COMER 

313-791-3460 

ASSESSOR@DEARBORNHEIGHTSMI.GOV 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE MARCH BOARD OF REVIEW WILL HEAR VALUE APPEALS ON MARCH 16TH FROM 12:30PM-9:00PM, MARCH 17TH FROM 

9:00AM-4:00PM, AND MARCH 18TH FROM 9:00AM-4:00PM IN THE CITY COUNCIL CHAMBERS. LETTER APPEALS WILL BE

Page 3

ALY 

Sk 

2025 Summer Tax Statement 

City and Partial School & County Taxes 

Dearborn Heights Treasurer's Office 

6045 Fenton 

FISCAL YEARS 

City & School - July 1, 2025 to June 30, 2026 

County - Dec.1, 2025 to Nov. 30, 2026 

INFORMATION COPY 

5) 

= 

: 

® 

od 

Dearborn Heights, MI 48127 

KO 

4 

Phone: (313) 791-341 0 

TAXABLE VALUE 

STATE EQUALIZED VALUE 

2% 

WF 

www.ci.dearborn-heights.mi.us 

106,638 

205,200 

“ny HEIGHTS 

0 

FUTuRe - 

TAX TYPE 

TAX AMOUNT 

000F 

CAeTYe 

810.19 

Property ID Number: 

33 

033 

04 

0316 

000 

P.SAFETY 

190.61 

S.WASTE 

95.30 

PIE 

le a 

dt 

ee ly 

LIBRARY 

178.06 

016*001*06981*****SCH 5-DIGIT 

SANITATION 

212.67 

DALLAL, 

FOUAD 

- NESRINE 

ACT 

345 

877.35 

26918 SHEAHAN DR 

UNT 

DEARBORN HEIGHTS MI 48127-3668 

cs iid 

oo 

SCH.OPER 

EXEMPT 

SCH.DEBT 

349.23 

Property Address: 

26918 SHEAHAN 

School District: 

CRESTWOOD 

SCHOOL DISTRICT 

Legal Description: 

18H316 LOT 316 DEARBORN MEADOWS SUB NO. 2 T2S R10E L87 P17, 18 WCR 

fo 

~ o 

a 

$ 

Se 

4 CN 

: 

TOTAL TAXES 

3,946.37 

ADMINISTRATION FEE 

39.46 

TOTAL DUE 

( 

3,985.83 

% Declared 

as 

Principal 

Residen 

100 

: 

he pe 

Aer 

6 

Declared 

as 

Principal 

Residence: 

Your Principal Residence Exemption Has 

[> Us 

) 

{ 

3 i 

4 

0 

Reduced This Bill By: 

959.63 

—_— 

——— 

BN “wy 2 

i 2A) S 

PENALTY WILL APPLY TO 

PAYMENTS MADE AFTER 8/18/25 

SEE REVERSE SIDE FOR ADDITIONAL INFORMATION 

TY oF 

2025 Summer Tax Statement 

City and Partial School & County Taxes 

Dearborn Heights Treasurer's Office 

6045 Fenton 

I) 

= 

Dearborn Heights, MI 48127 

2 

A 

Phone: (313) 791-3410 

0p; 

WF 

“i HEIGHTS 

0000F 

INFORMATION COPY 

YOUR TAX BILL HAS BEEN SENT TO YOUR 

MORTGAGE COMPANY FOR PAYMENT 

FROM YOUR MORTGAGE ESCROW ACCOUNT. 

IF YOU DO NOT HAVE A MORTGAGE ESCROW 

ACCOUNT,

Page 4

CTY

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

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

fouad

M.I.

Last Name

dallal

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

26918 sheahan

26918 sheahan

City or Town

dearborn heights

State

Michigan

ZIP Code

48127

Telephone Number

3132588545

E-mail Address

fouad.dallal@yahoo.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)

26918 sheahan Dearborn Heights

26918 sheahan

City or Town

dearborn heights

County

Wayne

State

Michigan

ZIP Code

48127

Taxing Authority (City or Township)

City Of Dearborn Heights (WAYNE)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I contend that the current assessed value (SEV) and taxable value assigned to my property are excessive and do not reflect the property’s true cash value as 

required by Michigan law. The City has assigned an SEV of $205,200, which implies a market value (true cash value) of $410,400. This value is not supported by 

recent sales of comparable 4‑bedroom, 2.5‑bath, 2,000–2,300 sq ft colonial homes with unfinished basements in my neighborhood.

Based on market evidence, the fair market value of my property at 26918 Sheahan is approximately $250,000. Under MCL 211.27, the assessed value must be 50% 

of true cash value, which results in a correct SEV of $125,000.

The current SEV overstates the property’s true cash value by approximately $80,200. I respectfully request that the Tribunal reduce the SEV to $125,000 and 

adjust the taxable value accordingly.

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:

2025

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

33033040316000

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

205200

Current Taxable Value as established by the Board of Review:

109517

What do you believe is the fair market value?

250000

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

125000

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

81750

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

Petitioner’s Signature: 

/s/ fouad dallal

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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SC_Notice_of_Docket_Number.2026-07-01_07-42-57.pdfRead complete document text →
Read document text excerpt

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

Fouad Dallal,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001240

City Of Dearborn 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: July 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

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

Fouad Dallal,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001240

City Of Dearborn 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: July 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

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

Fouad Dallal,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001240

City Of Dearborn 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: July 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

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.

Read document text excerpt

Page 1

03/30/2026 

10:25 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSOR'S OFFICE 

CITY OF DEARBORN HEIGHTS 

6045 FENTON 

DEARBORN HEIGHTS, MI 48127 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.) 

8233033040316 000 

26918 SHEAHAN 

DALLAL, FOUAD - NESRINE 

26918 SHEAHAN 

DEARBORN HEIGHTS MI 48127 

I18H316 LOT 316 DEARBORN MEADOWS SUB NO. 2 T2S 

RI10E L87 P17. 18 WCR 

THIS PROPERTY IS CLASSIFIED AS: 

401 —(RESIDENTIAL-IMPROVED) 

- 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

82 33 033 04 0316 000 

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

Board of Review Comments: 

VALUE IN LINE WITH MARKET 

[2026 

ORIGINAL ASSESSED VALUE 

219,200 

] 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

219,200 

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

[2026 

ORIGINAL TAXABLE VALUE 

109,517 

] 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

109,517 

] 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

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

If you diagree with the decision made by the Board, all appeals must be filed with the Michigan Tax Tribunal. Effective March 

1, 2013, the 

Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims 

appeal. 

Petition forms are available on this website. http://www.michigan.gov/taxtrib/

Page 2

Met Oop 

Tos 

THIS IS NOT A TAX BILL 

L-4400 

‘Notice of Assessment, Taxable Valuation, and Property Classification 

nae 

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 ASSESSOR'S OFFICE 

PARCEL IDENTIFICATION 

CITY OF DEARBORN HEIGHTS 

PARCEL NUMBER: 

8233 033 04 0316 000 

6045 FENTON 

PROPERTY ADDRESS: 

DEARBORN HEIGHTS, MI 48127 

26918 SHEAHAN 

DEARBORN HEIGHTS, MI 48127 

SCHOOL DISTRICT CODE: 

82230 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL. 

EXEMPTIONS 

1467 

% Exempt As "Homeowners Principal Residence": 

100.00% 

FHAAAXKAAAUTO* *5-DIGIT 48167 

T19 

Pl 

#44 

% Exempt 

As "Qualified Agricultural Property”: 

.00% 

PTR i 

PORINE 

% Exempt 

As "MBT Industrial Personal”; 

00% 

DEARBORN HEIGHTS, 

MI 

48127-3668 

% Exempt 

As "MBT Commercial Personal™ 

.00% 

Holeeletsst sets 

yess gD 

gf oly 

ogg gg gpd 

Exempt 

As "Disabled Veteran or Surviving 

Spouse": 

OJ Yes 

No 

Exempt As "Qualified Forest Property": 

[J Yes 

X No 

Exempt As "Development Property": 

a Yes 

No 

LEGAL DESCRIPTION: 

18H316 LOT 316 DEARBORN MEADOWS SUB NO. 2 T2S R10E L87 P17, 18 WCR 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: $151 

YEAR: 

2025 

VEATATIVE AMouNT, 

Epa 

1. TAXABLE VALUE: 

106,638 

109,517 

2,879 

2. ASSESSED VALUE: 

205,200 

_ 

219,200 

__14,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

| 

2 

. 

SL 

a 

- 

— 

4. STATE EQUALIZED VALUE (SEV): 

205,200 

C2 9,200 

14,000 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Jes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

KIMBERLY COMER 

313-791-3460 

ASSESSOR@DEARBORNHEIGHTSMI.GOV 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE MARCH BOARD OF REVIEW WILL HEAR VALUE APPEALS ON MARCH 16TH FROM 12:30PM-9:00PM, MARCH 17TH FROM 

9:00AM-4:00PM, AND MARCH 18TH FROM 9:00AM-4:00PM IN THE CITY COUNCIL CHAMBERS. LETTER APPEALS WILL BE

Page 3

ALY 

Sk 

2025 Summer Tax Statement 

City and Partial School & County Taxes 

Dearborn Heights Treasurer's Office 

6045 Fenton 

FISCAL YEARS 

City & School - July 1, 2025 to June 30, 2026 

County - Dec.1, 2025 to Nov. 30, 2026 

INFORMATION COPY 

5) 

= 

: 

® 

od 

Dearborn Heights, MI 48127 

KO 

4 

Phone: (313) 791-341 0 

TAXABLE VALUE 

STATE EQUALIZED VALUE 

2% 

WF 

www.ci.dearborn-heights.mi.us 

106,638 

205,200 

“ny HEIGHTS 

0 

FUTuRe - 

TAX TYPE 

TAX AMOUNT 

000F 

CAeTYe 

810.19 

Property ID Number: 

33 

033 

04 

0316 

000 

P.SAFETY 

190.61 

S.WASTE 

95.30 

PIE 

le a 

dt 

ee ly 

LIBRARY 

178.06 

016*001*06981*****SCH 5-DIGIT 

SANITATION 

212.67 

DALLAL, 

FOUAD 

- NESRINE 

ACT 

345 

877.35 

26918 SHEAHAN DR 

UNT 

DEARBORN HEIGHTS MI 48127-3668 

cs iid 

oo 

SCH.OPER 

EXEMPT 

SCH.DEBT 

349.23 

Property Address: 

26918 SHEAHAN 

School District: 

CRESTWOOD 

SCHOOL DISTRICT 

Legal Description: 

18H316 LOT 316 DEARBORN MEADOWS SUB NO. 2 T2S R10E L87 P17, 18 WCR 

fo 

~ o 

a 

$ 

Se 

4 CN 

: 

TOTAL TAXES 

3,946.37 

ADMINISTRATION FEE 

39.46 

TOTAL DUE 

( 

3,985.83 

% Declared 

as 

Principal 

Residen 

100 

: 

he pe 

Aer 

6 

Declared 

as 

Principal 

Residence: 

Your Principal Residence Exemption Has 

[> Us 

) 

{ 

3 i 

4 

0 

Reduced This Bill By: 

959.63 

—_— 

——— 

BN “wy 2 

i 2A) S 

PENALTY WILL APPLY TO 

PAYMENTS MADE AFTER 8/18/25 

SEE REVERSE SIDE FOR ADDITIONAL INFORMATION 

TY oF 

2025 Summer Tax Statement 

City and Partial School & County Taxes 

Dearborn Heights Treasurer's Office 

6045 Fenton 

I) 

= 

Dearborn Heights, MI 48127 

2 

A 

Phone: (313) 791-3410 

0p; 

WF 

“i HEIGHTS 

0000F 

INFORMATION COPY 

YOUR TAX BILL HAS BEEN SENT TO YOUR 

MORTGAGE COMPANY FOR PAYMENT 

FROM YOUR MORTGAGE ESCROW ACCOUNT. 

IF YOU DO NOT HAVE A MORTGAGE ESCROW 

ACCOUNT,

Page 4

CTY

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

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Page 1

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

fouad

M.I.

Last Name

dallal

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

26918 sheahan

26918 sheahan

City or Town

dearborn heights

State

Michigan

ZIP Code

48127

Telephone Number

3132588545

E-mail Address

fouad.dallal@yahoo.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)

26918 sheahan Dearborn Heights

26918 sheahan

City or Town

dearborn heights

County

Wayne

State

Michigan

ZIP Code

48127

Taxing Authority (City or Township)

City Of Dearborn Heights (WAYNE)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I contend that the current assessed value (SEV) and taxable value assigned to my property are excessive and do not reflect the property’s true cash value as 

required by Michigan law. The City has assigned an SEV of $205,200, which implies a market value (true cash value) of $410,400. This value is not supported by 

recent sales of comparable 4‑bedroom, 2.5‑bath, 2,000–2,300 sq ft colonial homes with unfinished basements in my neighborhood.

Based on market evidence, the fair market value of my property at 26918 Sheahan is approximately $250,000. Under MCL 211.27, the assessed value must be 50% 

of true cash value, which results in a correct SEV of $125,000.

The current SEV overstates the property’s true cash value by approximately $80,200. I respectfully request that the Tribunal reduce the SEV to $125,000 and 

adjust the taxable value accordingly.

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:

2025

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

33033040316000

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

205200

Current Taxable Value as established by the Board of Review:

109517

What do you believe is the fair market value?

250000

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

125000

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

81750

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

Petitioner’s Signature: 

/s/ fouad dallal

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

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.