Ghufrang Al-Sheemary, Petitioner V Township Of Pittsfield, 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 

Ghufrang Al-Sheemary, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003797 

 

Pittsfield Township, 

 

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default on October 15, 2024, because Petitioner filed an outdated Tribunal petition form.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. 24-003797 

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

Ghufrang Al-Sheemary, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003797 

Township Of Pittsfield,

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 15, 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 required by the October 15, 2024default order, (2) file 

a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation 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. 24-003797

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

Ghufrang Al-Sheemary, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003797 

Township Of Pittsfield,

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 15, 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 required by the October 15, 2024default order, (2) file 

a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation 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. 24-003797

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

Ghufrang Al-Sheemary, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003797 

Township Of Pittsfield,

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

this Order.8 Therefore,

IT IS ORDERED that the time

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

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

Ghufrang Al-Sheemary,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003797

Township Of Pittsfield,

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 15, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003797

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

Ghufrang Al-Sheemary,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003797

Township Of Pittsfield,

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 15, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003797

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 

Michigan 

AUG 06 2024 

PROPERTY TAX ATTORNEYS: 

MICHIGAN TAX TRIBUNAL 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Ghufran Al-Sheemary v. Pittsfield Charter Township 

Property ID No. L-12-13-311-051 

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, 

/). 

= 

nd 7. VI 

Paul T. ONeill 

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 

M.. 

Last Name 

Ghufran 

Al-Sheemary 

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

City or Town 

State 

ZiP Code 

Telephone Number 

Fax Number 

€-mail Address 

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

First Name 

M.I 

Paul 

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 

State 

Bloomfield Hills 

Mi 

Zip Code 

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? 

adjoining? 

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

MW Yes 3 No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*please use the attached multiple parcel form for information regarding 

any continguous parcels. 

Property Address (No., Street) {If multiple, list first property's address}

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) 

8 True Cash and Taxable Value 

£3 Taxable Value Only {calculation} 

0 Uncapping of Taxable Value 

DO 

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

0 

Classification 

3 

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? 

Bes 

[No 

If Yes, check which Board of Review you attended: 

~ @March 

 Eduly 

 DDecember 

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

0 Assessment Change Notice was not properly sent to Petitioner 

[0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

[3 Appealing within 35 days of July or December Board of Review Decision 

0 Appealing within 35 days of State Tax Commission Order 

©) Appealing within 35 days of receipt of Notice of Uncapping 

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

Llves 

#No 

If Yes, check which Board of Review you attended: 

[March 

Duly 

[Pecember

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: 

L-12-13-311-051 

Classification of Property: Realll 

Personal) 

(check one) 

Agricultural @ 

Commercial @ 

Industrial 

£1 Residential @ 

Timber-Cutover 0 

Developmental 

[J Utility O 

(check one) 

Current Assessed Value as established by the Board of Review: 

$253,729 

Current Taxable Value as established by the Board of Review: 

$229,005 

What do you believe is the fair market value? 

$305,340 

What do you believe is the taxable value? 

$152,670 

*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: 

n 

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

3-19-24 

2024 BOARD OF REVIEW DECISION 

FROM 

PITTSFIELD CHARTER TOWNSHIP 

DEPT OF ASSESSMENT 

6201 W MICHIGAN AVE 

ANN ARBOR, MI 48108-9721 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

1.-12-13-311-051 

4446 CHRISTINA DR 

AL-SHEEMARY GHUFRAN 

4446 CHRISTINA DR 

FIRST AMEND L5230 P642, M.D. L5111 P413 UNIT 51, 

YPSILANTI, MI 48197-9232 

MEADOWS OF ARBOR RIDGE SPLIT ON 11/13/2017 FROM L 

-12-13-300-032; 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 

L -12-13-311-051 

They have made the following

Page 6

Paul T.

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

Ghufrang Al-Sheemary,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003797

Township Of Pittsfield,

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 15, 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

Ghufrang Al-Sheemary,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003797

Township Of Pittsfield,

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 15, 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 

Michigan 

AUG 06 2024 

PROPERTY TAX ATTORNEYS: 

MICHIGAN TAX TRIBUNAL 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Ghufran Al-Sheemary v. Pittsfield Charter Township 

Property ID No. L-12-13-311-051 

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, 

/). 

= 

nd 7. VI 

Paul T. ONeill 

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 

M.. 

Last Name 

Ghufran 

Al-Sheemary 

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

City or Town 

State 

ZiP Code 

Telephone Number 

Fax Number 

€-mail Address 

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

First Name 

M.I 

Paul 

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 

State 

Bloomfield Hills 

Mi 

Zip Code 

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? 

adjoining? 

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

MW Yes 3 No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*please use the attached multiple parcel form for information regarding 

any continguous parcels. 

Property Address (No., Street) {If multiple, list first property's address}

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) 

8 True Cash and Taxable Value 

£3 Taxable Value Only {calculation} 

0 Uncapping of Taxable Value 

DO 

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

0 

Classification 

3 

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? 

Bes 

[No 

If Yes, check which Board of Review you attended: 

~ @March 

 Eduly 

 DDecember 

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

0 Assessment Change Notice was not properly sent to Petitioner 

[0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

[3 Appealing within 35 days of July or December Board of Review Decision 

0 Appealing within 35 days of State Tax Commission Order 

©) Appealing within 35 days of receipt of Notice of Uncapping 

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

Llves 

#No 

If Yes, check which Board of Review you attended: 

[March 

Duly 

[Pecember

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: 

L-12-13-311-051 

Classification of Property: Realll 

Personal) 

(check one) 

Agricultural @ 

Commercial @ 

Industrial 

£1 Residential @ 

Timber-Cutover 0 

Developmental 

[J Utility O 

(check one) 

Current Assessed Value as established by the Board of Review: 

$253,729 

Current Taxable Value as established by the Board of Review: 

$229,005 

What do you believe is the fair market value? 

$305,340 

What do you believe is the taxable value? 

$152,670 

*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: 

n 

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

3-19-24 

2024 BOARD OF REVIEW DECISION 

FROM 

PITTSFIELD CHARTER TOWNSHIP 

DEPT OF ASSESSMENT 

6201 W MICHIGAN AVE 

ANN ARBOR, MI 48108-9721 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

1.-12-13-311-051 

4446 CHRISTINA DR 

AL-SHEEMARY GHUFRAN 

4446 CHRISTINA DR 

FIRST AMEND L5230 P642, M.D. L5111 P413 UNIT 51, 

YPSILANTI, MI 48197-9232 

MEADOWS OF ARBOR RIDGE SPLIT ON 11/13/2017 FROM L 

-12-13-300-032; 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 

L -12-13-311-051 

They have made the following

Page 6

Paul T.

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