H & E Housing, LLC Petitioner V City Of Westland Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 H & E Housing, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002899

 City Of Westland,

 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.



 NOTE: The parties may not request an informal settlement conference to discuss an

 appeal of a principal residence exemption that was denied by either the Michigan

 Department of Treasury or a County. Also, state taxes levied by the Michigan

 Department of Treasury, such as income taxes, are not subject to the informal

 settlement conference process.



 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

Page 2

MTT Docket No. 26-002899

Page 2 of 2



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.



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

email taxtrib@michigan.gov.



 By: Tribunal Clerk

Entered:



 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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 H & E Housing, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002899

 City Of Westland,

 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.



 NOTE: The parties may not request an informal settlement conference to discuss an

 appeal of a principal residence exemption that was denied by either the Michigan

 Department of Treasury or a County. Also, state taxes levied by the Michigan

 Department of

Page 4

MTT

Page 5

STAT

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 H & E Housing, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002899

 City Of Westland,

 Respondent.



 ORDER OF DISMISSAL



 The Tribunal has considered the file in this case and finds that:



 Petitioner failed to protest the assessment to Respondent’s March Board of Review, as

 required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable

 power to waive or otherwise disregard statutory filing requirements and deadlines, it has

 no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron

 Twp, __Mich__; __NW3d__ (2025).



 Therefore,



 IT IS ORDERED that the case is DISMISSED.



 This order resolves all pending issues and closes the case.



 APPEAL RIGHTS



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

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

 Appeals.



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

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

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

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

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

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

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

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

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

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

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

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

 arguments unless otherwise ordered by the Tribunal.



 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

Page 2

MTT Docket No. 26-002899

Page 2 of 2



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

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

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

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

record on appeal. There is no certification fee.



 By: /s/ Patricia L. Halm



Entered: October 7, 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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 H & E Housing, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002899

 City Of Westland,

 Respondent.



 ORDER OF DISMISSAL



 The Tribunal has considered the file in this case and finds that:



 Petitioner failed to protest the assessment to Respondent’s March Board of Review, as

 required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable

 power to waive or otherwise disregard statutory filing requirements and deadlines, it has

 no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron

 Twp, __Mich__; __NW3d__ (2025).



 Therefore,



 IT IS ORDERED that the case is DISMISSED.



 This order resolves all pending issues and closes the case.



 APPEAL RIGHTS



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

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

 Appeals.



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

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

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

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

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

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

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

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

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

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

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

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

 arguments unless otherwise ordered by the Tribunal.



 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

Page 4

MTT Docket No. 26-002899

Page 2 of 2



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

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

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

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

record on appeal. There is no certification fee.



 By: /s/ Patricia L. Halm



Entered: October 7,

Page 5

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Organization



 First Name M.I. Last Name

 H & E Housing, LLC



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

 25325 West Warren Avenue



 City or Town State ZIP Code

 Dearborn Heights Michigan 48127



 Telephone Number

 313-779-7781



 E-mail Address

 charafeddine1@hotmail.com



 Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Ahmad Charafeddine



 Firm Name (if any)

 N/A



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

 411 Mohawk St



 City or Town State ZIP Code

 Dearborn Michigan 48124



 Telephone Number

 313-712-0313



 E-mail Address

 charafeddine1@hotmail.com



 Subject Property Information:

 How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining?

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 28204 Van Born Road



 1 of 4

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 Westland Wayne Michigan 48185



 Taxing Authority (City or Township)

 City Of Westland (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:

 July 29, 2026



 Michigan Tax Tribunal

 Small Claims Division



 Small Claims Petition – Request for Reduction of Taxable Value

 Property Address: 28204 Van Born, Westland MI, 48185

 Parcel ID: 56 084 02 0699 000



 Dear Honorable Tribunal,



 I respectfully submit this letter in support of my Small Claims Petition requesting a reduction in the taxable value of the above-referenced property. The current

 taxable value does not accurately reflect the property's actual condition or fair market value. The residential structure on the property is uninhabitable and is

 currently in the process of being demolished. Due to its deteriorated condition, the structure no longer provides any meaningful residential value and should not

 be assessed as a habitable home.

 Additionally, the property no longer has essential utility services:



 1) DTE Energy has permanently disconnected electrical service and removed the electric meter from the property.

 2) The City of Westland has removed the municipal water service, including the water meter and water connection, leaving the property without access to water.



 Without electrical and water service, and with the structure actively being demolished, the property no longer functions as an improved residential parcel. We

 respectfully believe the property's assessment should reflect its current condition and that it should be taxed as vacant land only. We also ask the Tribunal to

 consider the circumstances that prevented us from timely appealing the assessment through the local March Board of Review. We purchased the property in

 August 2025 and timely completed the Property Transfer Affidavit. However, the City of Westland failed to enter the correct mailing address from the affidavit

 into its records. As a result, all assessment notices and correspondence were mailed to an incorrect address, and we did not receive notice of the property's

 assessed and taxable values or of our opportunity to appeal before the March Board of Review. Had the City properly recorded our mailing address, we would

 have timely challenged the assessment through the local appeal process.



 Because we were deprived of notice through no fault of our own, we respectfully request that the Tribunal consider the merits of this petition and determine the

 property's taxable value based on its actual condition as of the applicable tax day. The current assessment appears to value the property as though it contains a

 functional, livable residence. In reality, the structure is uninhabitable, lacks essential utilities, and is being demolished. Accordingly, the current assessment

 substantially overstates the property's true cash value and taxable value.



 In support of this petition, we have provided, or will provide, documentation including photographs of the property, evidence of the removal of electrical and

 water service, and any other records the Tribunal deems relevant.



 For these reasons, we respectfully request that the Michigan Tax Tribunal reduce the taxable value of the property to reflect its actual condition and assess the

 property as land only for the applicable tax year.



 Thank you for your time and consideration of this petition. We appreciate the Tribunal's review of the evidence and respectfully request that this appeal be

 granted.



 Respectfully,



 2 of 4

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jurisdictional Issues:

 Did you protest the assessment at a Board of Review? No



 If Yes, check which Board of Review you attended:



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

 Assessment Change Notice was not properly sent to Petitioner



 Year(s) Under Appeal:

 0



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 56 084 02 0699 000



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 63500



 Current Taxable Value as established by the Board of Review:

 63500



 What do you believe is the fair market value?

 15000



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

 13800



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

 13800



 Electronic Signature *Typing your name below will serve as your

Page 4

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Page 3

9202

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL ANSWER FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO. 26-002899



 Respondent’s Contact Information:

 Filer Type: Local Unit of Government:

 Local Unit of Government City Of Westland (WAYNE)



 First Name M.I. Last Name



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



 City or Town State ZIP Code



 Telephone Number



 E-mail Address



 Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Daniel Currie



 Firm Name (if any)

 City of Westland



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

 36300 Warren



 City or Town State ZIP Code

 Westland Michigan 48185



 Telephone Number

 734-467-3160



 E-mail Address

 assessor@cityofwestland.com



 Subject Property Information:

 Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

 N/A



 Does the subject property have a principal residence exemption of 50% or more?

 No

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STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Please Explain Your Answer to this Appeal:

 Petitioner did not make appeal to the March Board of Review and therefore the Michigan Tax Tribunal has no jurisdiction over the matter and it is requested that

 the case be dismissed.



 Jurisdictional Issues:



 IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:



 Did Petitioner protest the assessment at a Board of Review?

 No



 If Yes, check which Board of Review Petitioner attended:



 If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review?

 Yes



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



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



 If yes, please cite the Board’s authority?



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

 No



 If yes, please explain



 Is Petitioner appealing from a State Tax Commission Order?

 No



 If yes, when was it issued?



 IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:



 When was the Notice of Uncapping issued?



 Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Valuation Information:

 Parcel Identification Number:

 56 084 02 0699 000



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 63500



 Current Taxable Value as established by the Board of Review:

 63500



 What do you believe is the fair market value?

 127000



 What do you believe is the taxable value?



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

 Respondent’s Signature:



 /s/ Daniel Currie

 Attorney or Authorized Agent’s Signature:



 /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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 H & E Housing, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002899

 City Of Westland,

 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: October 6, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 H & E Housing, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002899

 City Of Westland,

 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: October 6, 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



 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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Organization



 First Name M.I. Last Name

 H & E Housing, LLC



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

 25325 West Warren Avenue



 City or Town State ZIP Code

 Dearborn Heights Michigan 48127



 Telephone Number

 313-779-7781



 E-mail Address

 charafeddine1@hotmail.com



 Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Ahmad Charafeddine



 Firm Name (if any)

 N/A



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

 411 Mohawk St



 City or Town State ZIP Code

 Dearborn Michigan 48124



 Telephone Number

 313-712-0313



 E-mail Address

 charafeddine1@hotmail.com



 Subject Property Information:

 How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining?

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 28204 Van Born Road



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STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 Westland Wayne Michigan 48185



 Taxing Authority (City or Township)

 City Of Westland (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:

 July 29, 2026



 Michigan Tax Tribunal

 Small Claims Division



 Small Claims Petition – Request for Reduction of Taxable Value

 Property Address: 28204 Van Born, Westland MI, 48185

 Parcel ID: 56 084 02 0699 000



 Dear Honorable Tribunal,



 I respectfully submit this letter in support of my Small Claims Petition requesting a reduction in the taxable value of the above-referenced property. The current

 taxable value does not accurately reflect the property's actual condition or fair market value. The residential structure on the property is uninhabitable and is

 currently in the process of being demolished. Due to its deteriorated condition, the structure no longer provides any meaningful residential value and should not

 be assessed as a habitable home.

 Additionally, the property no longer has essential utility services:



 1) DTE Energy has permanently disconnected electrical service and removed the electric meter from the property.

 2) The City of Westland has removed the municipal water service, including the water meter and water connection, leaving the property without access to water.



 Without electrical and water service, and with the structure actively being demolished, the property no longer functions as an improved residential parcel. We

 respectfully believe the property's assessment should reflect its current condition and that it should be taxed as vacant land only. We also ask the Tribunal to

 consider the circumstances that prevented us from timely appealing the assessment through the local March Board of Review. We purchased the property in

 August 2025 and timely completed the Property Transfer Affidavit. However, the City of Westland failed to enter the correct mailing address from the affidavit

 into its records. As a result, all assessment notices and correspondence were mailed to an incorrect address, and we did not receive notice of the property's

 assessed and taxable values or of our opportunity to appeal before the March Board of Review. Had the City properly recorded our mailing address, we would

 have timely challenged the assessment through the local appeal process.



 Because we were deprived of notice through no fault of our own, we respectfully request that the Tribunal consider the merits of this petition and determine the

 property's taxable value based on its actual condition as of the applicable tax day. The current assessment appears to value the property as though it contains a

 functional, livable residence. In reality, the structure is uninhabitable, lacks essential utilities, and is being demolished. Accordingly, the current assessment

 substantially overstates the property's true cash value and taxable value.



 In support of this petition, we have provided, or will provide, documentation including photographs of the property, evidence of the removal of electrical and

 water service, and any other records the Tribunal deems relevant.



 For these reasons, we respectfully request that the Michigan Tax Tribunal reduce the taxable value of the property to reflect its actual condition and assess the

 property as land only for the applicable tax year.



 Thank you for your time and consideration of this petition. We appreciate the Tribunal's review of the evidence and respectfully request that this appeal be

 granted.



 Respectfully,



 2 of 4

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jurisdictional Issues:

 Did you protest the assessment at a Board of Review? No



 If Yes, check which Board of Review you attended:



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

 Assessment Change Notice was not properly sent to Petitioner



 Year(s) Under Appeal:

 0



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 56 084 02 0699 000



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 63500



 Current Taxable Value as established by the Board of Review:

 63500



 What do you believe is the fair market value?

 15000



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

 13800



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

 13800



 Electronic Signature *Typing your name below will serve as your

Page 4

ST

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