Hadeer Zoura, Larsa Zoura, Petitioners V City Of Troy, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 MICHIGAN TAX TRIBUNAL 

 

HADEER ZOURA, LARSA ZOURA, 

 

 

 

Petitioners, 

 

vs. 

 

CITY OF TROY, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 25-003330 

Small Claims Division 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

LINDA MCMASTERS 

CITY OF TROY 

Representative for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3591 

_____________________________________________________________________________/ 

 

 

AMENDED PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Petitioner’s Valuation Evidence 

 to: 

Linda M. McMasters 

l.mcmasters@troymi.gov 

 

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

 

/s/ Laura M. Hallahan_______________ 

Dated: October 7, 2026 

 

 

 

Laura M. Hallahan

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003330

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: amended Proof of Service - Valuation evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Property Description

File No.

UNIFORM RESIDENTIAL APPRAISAL REPORT

Property Address

City

State

Zip Code

Legal Description

County

Assessor's Parcel No.

Tax Year

R.E. Taxes $

Special Assessments $

Borrower

Current Owner

Occupant:

Owner

Tenant

Vacant

Property rights appraised

Fee Simple

Leasehold

Project Type

PUD

Condominium (HUD/VA only)

HOA$

/Mo.

Neighborhood or Project Name

Map Reference

Census Tract

Sale Price $

Date of Sale

Description and $ amount of loan charges/concessions to be paid by seller

Lender/Client

Address

Appraiser

Address

SUBJECT

Location

Urban

Suburban

Rural

Predominant

Single family housing

Present land use %

Land use change

Built up

Over 75%

25-75%

Under 25%

occupancy

PRICE

AGE

$ (000)

(yrs)

One family

Not likely

Likely

Growth rate

Rapid

Stable

Slow

Owner

Low

2-4 family

In process

Property values

Increasing

Stable

Declining

Tenant

High

Multi-family

To:

Demand/supply

Shortage

In balance

Over supply

Vacant (0-5%)

Predominant

Commercial

Marketing time

Under 3 mos.

3-6 mos.

Over 6 mos.

Vacant (over 5%)

(

)

Note: Race and the racial composition of the neighborhood are not appraisal factors.

Neighborhood boundaries and characteristics:

Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.):

Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time

- - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.):

NEIGHBORHOOD

Project Information for PUDs (If applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)?

YES

NO

Approximate total number of units in the subject project

.

Approximate total number of units for sale in the subject project

.

Describe common elements and recreational facilities:

PUD

Dimensions

Topography

Site area

Corner Lot

Yes

No

Size

Specific zoning classification and description

Shape

Zoning compliance

Legal

Legal nonconforming (Grandfathered use)

Illegal

No zoning

Drainage

Highest & best use as improved:

Present use

Other use (explain)

View

Utilities

Public

Other

Off-site Improvements

Type

Public

Private

Landscaping

Electricity

Street

Driveway Surface

Gas

Curb/gutter

Apparent easements

Water

Sidewalk

FEMA Special Flood Hazard Area

Yes

No

Sanitary sewer

Street lights

FEMA Zone

Map Date

Storm sewer

Alley

FEMA Map No.

Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.):

SITE

GENERAL DESCRIPTION

EXTERIOR DESCRIPTION

FOUNDATION

BASEMENT

INSULATION

No. of Units

Foundation

Slab

Area Sq.Ft.

Roof

No. of Stories

Exterior Walls

Crawl Space

% Finished

Ceiling

Type (Det./Att.)

Roof Surface

Basement

Ceiling

Walls

Design (Style)

Gutters & Dwnspts.

Sump Pump

Walls

Floor

Existing/Proposed

Window Type

Dampness

Floor

None

Age (Yrs.)

Storm/Screens

Settlement

Outside Entry

Unknown

Effective Age (Yrs.)

Manufactured House

Infestation

ROOMS

Foyer

Living

Dining

Kitchen

Den

Family Rm.

Rec. Rm.

Bedrooms

# Baths

Laundry

Other

Area Sq.Ft.

Basement

Level 1

Level 2

Finished area above grade contains:

Rooms;

Bedroom(s);

Bath(s);

Square Feet of Gross Living Area

INTERIOR

Materials/Condition

HEATING

KITCHEN EQUIP.

ATTIC

AMENITIES

CAR STORAGE:

Floors

Type

Refrigerator

None

Fireplace(s) #

None

Walls

Fuel

Range/Oven

Stairs

Patio

Garage

# of cars

Trim/Finish

Condition

Disposal

Drop Stair

Deck

Attached

Bath Floor

COOLING

Dishwasher

Scuttle

Porch

Detached

Bath

Page 2

Valuation Section

File No.

UNIFORM RESIDENTIAL APPRAISAL REPORT

. . . . . . . . . . . . . . . . . . . . . . . . . . .

.

Page 3

Su

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 MICHIGAN TAX TRIBUNAL 

 

HADEER ZOURA, LARSA ZOURA, 

 

 

 

Petitioners, 

 

vs. 

 

CITY OF TROY, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 25-003330 

Small Claims Division 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

LINDA MCMASTERS 

CITY OF TROY 

Representative for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3591 

_____________________________________________________________________________/ 

 

 

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Petitioner’s Valuation Evidence 

 to: 

Linda M. McMasters 

l.mcmasters@troymi.gov 

 

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

 

/s/ Laura M. Hallahan_______________ 

Dated: October 6, 2026 

 

 

 

Laura M. Hallahan

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003330

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service - Valuation evidence

Document Type: Evidence

Attachment File Name: Petitioner' valuation evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

Hadeer & Larsa Zoura 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003330 

City of Troy 

, 

Respondent(s) 

PROOF OF SERVICE 

Linda M. McMasters 

states that on 10/6/26 

he/she 

[Name of person serving/mailing petition} 

[date of service] 

served a copy of the EVIDENCE 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

mit@hallahanlaw.com; ihallahan@hallahanlaw.com 

Laura M. Hallahan 

1750 S. Telegraph, Suite 202 

Bloomfield Hills, Mi. 48302 

Lopelon 

A. 

Me idasiers 

[Signature of person who is serving/mailing copy} 

Linda 

MM 

Medpstees 

[Printitype name of person serving/mailing copy]

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003330

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Petition

Attachment File Name: PROOF OF SERVICE

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

1

Respondent’s Evidence Report 

Docket #25-003330 

Hadeer & Larsa Zoura vs. City of Troy 

5780 Sussex 

Troy, Ml. 48098 

88-20-07-102-038

Page 2

2

SUBJECT FRONT 

SUBJECT REAR 

5780 Sussex 

Troy, MI. 48098

Page 3

3

Narrative for 

MTT Docket #25-003330 

5780 Sussex 

The subject is a 5,084 square foot colonial home located in the west side of the City of Troy. The 

home was constructed 2024. The home consists of 4 bedrooms, 3 full and 1 half bathrooms, 2,432 

square foot basement, and a 4-car attached garage. The subject’s lot is .88 acres in size and is 

situated on an interior lot in the Middlesex Country Home Sites. 

The subject property is surrounded by well-maintained homes. This area is serviced by the 

Bloomfield School District and allows easy access to major freeways, employment centers, and 

community amenities. 

The purpose of this sales comparison is the basis of Ad Valorem Taxation. The intent of this analysis 

is to defend the assessment at question. The burden of proof is upon the petitioner, as required by 

MCL 205.737 (3) (see appendix); however, the City of Troy defends our assessments with the 

following analysis. This data is not mass appraisal-based analysis. This data is looking at the 

subject as an individual property. Also, the Michigan Legislature under MCL 211.27(1) (see 

appendix) defines “true cash value” to mean the usual selling price at the place where the property 

at private sale, and not at a forced sale of auction.” A sales comparison analysis was also 

prepared for each year at issue. 

For the purpose of this hearing, the Respondent has utilized the Sales Comparison Approach to 

determine the fair market value of the subject property. The 2025 analysis was conducted to 

determine the subject’s fair market value on Tax Day, which is December 31, 2024 and the 2026 

Analysis was conducted to determine the subject’s fair market value on Tax Day, which is 

December 31, 2025. Since no one sale determines market, several sales were reviewed and 

considered to determine the subject’s fair market value at that time. 

The sale reviewed and used for this analysis are comparable in style and age to the subject and are 

deemed to be the best available and similar to the subject property. Market based adjustments are 

applied to account for the pertinent differences between the subject and each comparable.

Page 4

4

Based on the Sales Comparison Analysis for 2026 it is the appraiser’s opinion that the subject 

property market value is $1,512,800. 

Respectfully Submitted, 

Knot wo Mle Masteg, 

Linda M McMasters, MCAO 

Appraiser, City of Troy

Page 5

5

BUILDING SKETCH 

5780 Sussex 

88-20-07-102-038 

LE 

(= ( 

Cccp 

io 

& 

254.4 sf 

i 

21.2 

15.6 

. 

io 

2STY WOOD BALCONY 

23.1 

= 

S 

1STFLOORCPP 

~~ 

| 

126.4 sf 

15.6' 

B 

s 

2F B/IF 

= 

2432.4 sf 

[1p] < 

22.2 

> 

10H 

® 

@ 

219.8 sf 

o 

in 

22.2" 

11.3" 

~ 

135 bly 

1.1 

oi 

Cccp 

| 

% 

©1.96.5sf J 

Garage 

= 

"3 

962.4 sf 

2 

© 

[a] 

- 

— 

Ll

Page 6

6

ADDRESS 

4865 Adler Ct 

4955 Adler Ct 

4946 Adler Ct 

4898 Adler Ct 

1962 Kohli 

1946 Kohli 

2022 Kohli 

1959 Kohli 

PARCEL 

88-20-13-101-009 

88-20-13-101-002 

88-20-13-101-018 

88-20-13-101-014 

88-20-27-452-022 

88-20-27-452-021 

88-20-27-452-026 

88-20-27-452-012 

SALE DATE 

8/2/2024 

8/26/2024 

10/21/2024 

10/1/2024 

2/15/2024 

1/23/2024 

4/19/2024 

4/9/2024 

SALE PRICE 

 YEARBLT 

$ 

$ 

$ 

© 

©» 

© 

981,385 

834,900 

146,485 

869,050 

684,900 

184,150 

780,000 

639,900 

140,100 

847,601 

719,900 

127,701 

2024 

2024 

2024 

2024 

2023 

2023 

2023 

2023 

SF 

3650 

3139 

511 

3128 

2583 

545 

3142 

2402 

740 

3142 

2403 

739 

$ 286.66 

$ 337.89 

$ 189.32 

$ 172.80

Page 7

7

000°G0¥'L 

 $ 

00Z'65'L 

 $ 

00E'ZLYL 

 § 

ooL'sor’t 

 $ 

00L'0ge’t 

 $ 

sjusunsnipy 

ayy anjep pajeaipul 

%L6'8C 

%E8'LE 

%SL'8 

%26'€C

Page 8

8

COM

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003330

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: EVIDENCE

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Hadeer Zoura,Larsa Zoura,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003330

City Of Troy, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 29, 2026 

HEARING TIME:

1:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

734717059 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003330

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation

Page 3

MTT Docket

Page 4

MT

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

Hadeer Zoura,Larsa Zoura,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003330

City Of Troy,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003330

Page 2 of 8

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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

Page 3

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

Tote raw toga 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of PLA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a madel assessment notice to be used by the local assessor. 

FROM CITY OF TROY ASSESSING DEPT 

PARCEL IDENTIFICATION 

KELLY M. TIMM 

PARCEL NUMBER: 

88-20-07-102-038 

500 W BIG BEAVER ROAD 

TROY, MICHIGAN 48084-5254 

PROPERTY ADDRESS: 

5780 SUSSEX 

TROY, MI 48098 

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

PRINCIPAL RESIDENCE EXEMPTION 

ZOURA, HADEER & LARSA HANONA 

% Exempt As "Homeowners Principal Residence™ 

100.00% 

5780 SUSSEX 

% Exempt As "Qualified Agricultural Property”: 

.00% 

TROY Mf 48098 

% Exempt As "MBT Industrial Personal; 

00% 

% Exempt As "MBT Commercial Personal”; 

00% 

Exempt As "Qualified Forest Property”: 

0 Yes 

[XI 

No 

Exempt As "Development Property™ 

J Yes 

No 

LEGAL DESCRIPTION: 

T2N, R11E, SEC 7 

MIDDLESEX COUNTRY HOME SITES 

PART OF LOT 29 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

402 

Residential 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2024 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

132,740 

674,860 

542,120 

2. ASSESSED VALUE: 

132,740 

693,030 

560,290 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

132,740 

693,030 

560,290 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason(s): 

New Construction, Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

Phone: 

Emait Address: 

KELLY M. TIMM 

(248) 524-3311 

CITYASSESSOR@TROYMLGOV 

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

*THE MARCH BOARD OF REVIEW WILL BE MEETING ON TUESDAY, MARCH 4TH, 2025 FROM 10AM-12PM FOR AN

Page 2

VC 

INCE 

14) 

{EL 

= 

i 

NGANARY 

£0 

he 

YY 

WH 

A 

i 

AN 

AN 

210) 

318 

5 

PA 

BE 

Zz 

TAHA 

3; 5 

LX: 

SE, 

RES! 

hi 

the 

pp 

Ri 

Ww, 

} 

ank 

you for-atiending 1 

iC; 

0.€0] 

CSIC] 

id 

ab 

38 

vol Parcel 

It! 

8-20-07-102 

Ol 

as, 

pleted thei 

only 

H} 

supplied 

{19 

a) 

made: 

hei 

fol 

on 

bas 

ni 

Board of Ri 

2025 

ORIGINAL 

A 

ALU. 

EV] 

in 

Si 

SS. 

VALUE 

= 

202. 

OARD OER 

A) 

1h 

yal) 

nus:ar 

thesam 

= 

B3 

= 

ALY 

pee 

Se = 

aE 

RIGINA 

4: 00 

= 

EVIE 

BLEVA 

ea 

YARD OF: 

ee 

= 

he 

0258, 

Li 

CE 

EX. 

PTION/QUA 

ASS! 

ted 

1a 

the 

at the address | 

013, 

th 

11 

ins 

“Ef 

eM: 

h 

CW, 

all Clair 

Pet 

0) 

pal 

vi 

ib 

Higa 

5 ot 

Ee 

— 

2 

= 

= 

ea 

a 

= 

— 

=

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003330

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Troy (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Linda

M.I.

Last Name

McMasters

Firm Name (if any)

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

500 W Big Beaver Rd

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-524-3591

Fax Number

248-524-3310

E-mail Address

l.mcmasters@troymi.gov

Section 3: Subject Property Information

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

Yes

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

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No errors were calculated on the 2025 assessed or 2025 taxable value prior to the March Board of Review's decision. The property was uniformly assessed 

according to MCL211.27a of the State of Michigan General Property Tax Act. Further evidence will be submitted 21 days prior to the scheduled hearing. 

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

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

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

N/A

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

3/18/2025

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification

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 

JUL 08 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Smal Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ME 

Last Name/Company Name 

Hadeer & Larsa 

Zoura 

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

5780 Sussex Dr. 

City or Town 

State 

ZIP Code 

Troy 

MI 

48098 

Telephone Number (248)731 -3090 

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

Ihallahan@hallahanlaw.com 

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

ME 

Last Name 

M 

Hallahan 

First Name 

Laura 

Firm 

N. 

(if 

) 

. 

meme 

Hallahan & Associates, P.C. 

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

1750 S. Telegraph Road, Suite 202 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

MI 

48302 

Telephone Number (248)731 -3087 

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

mtt@hallahanlaw.com 

Section 3: Subject Property Information 

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

How many 

parcels areyou | [[] vest 

[1] No 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address} 

5780 Sussex Dr.; Troy, Ml 48098 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[dl True Cash and Taxable Value 

[J Poverty Exemption 

O Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[3 Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The 2025 values imposed on Petitioner's property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer 

for the reasons that: 

(a)The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b)The assessed, state equalized and/or taxable values are at higher percentages of 

true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c)The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner's property that is 

taxable under Michigan law and are based upon the application of wrong principles; and 

(d)The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you

Page 3

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Hadeer Zoura,Larsa Zoura,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003330

City Of Troy,

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: September 5, 2025

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

Hadeer Zoura,Larsa Zoura,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003330

City Of Troy,

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: September 5, 2025

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

RECEIVED 

JUL 08 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Smal Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ME 

Last Name/Company Name 

Hadeer & Larsa 

Zoura 

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

5780 Sussex Dr. 

City or Town 

State 

ZIP Code 

Troy 

MI 

48098 

Telephone Number (248)731 -3090 

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

Ihallahan@hallahanlaw.com 

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

ME 

Last Name 

M 

Hallahan 

First Name 

Laura 

Firm 

N. 

(if 

) 

. 

meme 

Hallahan & Associates, P.C. 

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

1750 S. Telegraph Road, Suite 202 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

MI 

48302 

Telephone Number (248)731 -3087 

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

mtt@hallahanlaw.com 

Section 3: Subject Property Information 

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

How many 

parcels areyou | [[] vest 

[1] No 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address} 

5780 Sussex Dr.; Troy, Ml 48098 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[dl True Cash and Taxable Value 

[J Poverty Exemption 

O Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[3 Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The 2025 values imposed on Petitioner's property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer 

for the reasons that: 

(a)The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b)The assessed, state equalized and/or taxable values are at higher percentages of 

true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c)The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner's property that is 

taxable under Michigan law and are based upon the application of wrong principles; and 

(d)The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you

Page 3

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.