Hestia Capital Group LLC Petitioner V City Of Dearborn Heights 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

Hestia Capital Group LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000568

City Of Dearborn Heights,

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.

Page 2

MTT Docket No. 26-000568

Page 2 of 4

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

Hestia Capital Group LLC

22174 Michigan Ave

Dearborn , MI 48124

Page 4

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

Hestia Capital Group LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000568

City Of Dearborn Heights,

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

Page 5

MTT

Page 6

STATE

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

03/30/2026 

10:26 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSOR'S OFFICE 

CITY OF DEARBORN HEIGHTS 

6045 FENTON 

DEARBORN HEIGHTS, MI 48127 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

8233050010076 000 

4157 KATHERINE 

HESTIA CAPITAL GROUP, LLC 

22174 MICHIGAN AVE 

DEARBORN MI 48124 

34C76 LOT 76 ALSO W 1/2 ADJ VAC ALLEY WATSONIA 

PARK SUB T2S R10E L49 P20, 21 WCR 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

82 33 050 01 0076 000 

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

Board of Review Comments: 

2026 

ORIGINAL ASSESSED VALUE 

97,600 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

80,000 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

79,412 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

79,412 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

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

1, 2013, the 

Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to initiate 

a new Small Claims 

appeal. 

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

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000568

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Dearborn Heights (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

Jeff

M.I. 

Last Name

Comer

Firm Name (if any)

City of Dearborn Heights

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

6045 Fenton

City or Town

Dearborn Heights

State

 Michigan

ZIP Code

48146

Telephone Number

313-791-3460

E-mail Address

jcomer@dearbornheightsmi.gov

 

 

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

At this time we agree with the decision made by the Board of Review. All evidence to follow 21 days prior to hearing.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

*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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

8233050010076000

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

80000

Current Taxable Value as established by the Board of Review:

79412

What do you believe is the fair market value?

160000

What do you believe is the taxable value?

79412

 

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

Respondent’s Signature: 

/s/ Jeff Comer

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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 or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Jeahad

M.I.

Last Name/Company Name

Kadaf

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

22174 Michigan ave

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-290-0000

Fax Number

313-731-2006

E-mail Address

jkadaf@kadaflaw.com

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

First Name

Jeahad

M.I.

Last Name

Kadaf

Firm Name (if any)

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

22174 Michigan ave

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-290-0000

Fax Number

E-mail Address 

jkadaf@kadaflaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

4157 Katherine

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dearborn Heights

Michigan

48125

Taxing Authority (City or Township)

City Of Dearborn Heights (WAYNE)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The board of review assessed value and taxable value exceed fair market value. The fair market value for the property, in its current condition is less than the true 

cash value assessed by the assessor. The valuation by the Petitioner can prove the cash value is over assessed. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 8233050010076000

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

80000

Current Taxable Value as established by the BOR:

79412

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

138000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

69000

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

10412

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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 of $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

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jeahad Kadaf

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

ve 

NOTICE: | Michigan law establishes rights and obligations of parties to rental agreements. T| 

J) 

| Agreement has been prepared to comply with the Truth in Renting Act. 

If you have a question 

| about the interpretation or legality of a provision of this Agreement, you are advised to seek the 

assistance of an 

attor ney or other qualified person. 

RESIDENTIAL LEASE AGREEMENT 

1. 

APPLICATION; IDENTIFICATION OF PARTIES AND PREMISES ~ This lease is 

given| pursuant to the application for tenancy and the representations, conditions and all 

provisions of the application are incorporated into this lease by 

the reference. 

This lease 

agreement (the “Agreement”) is made and entered into this 

day of 

between the following named persons: 

Mihai Rascol 

Ph# 313-829-3672 / Email: Ming, 

Rag co\ 

@ 

313-478-5741 

mend 

(“Tenant(s)”) 

bia 

and 

RZUo 03 Nb Fe 

Heights Realty Group P.C., (“Landlord”), 22174 Michigan, Dearborn MI 48124. 

Subject to the terms and conditions set forth in this A reement, Landlord rents to Tenant(s), and 

Tenant(s) rents from Landlord, the premises located pa 

Lah 

premises”). The premises shall be occupied only by the above-mentioned Tenant(s) and the following 

named occupants, if any: 

Tenant(s) shall use the premises for private residential purposes only and for no other purpose 

withotit Landlord’s prior written consent. Occupancy by guests for more than ten days in any 

six-month period is prohibited without Landlord’s written consent and shall be considered a 

breach of this Agreement. 

2. 

INDIVIDUAL LIABILITY ~ Each Tenant who signs this Agreement, whether or not said 

person} is or remains in possession, shall be jointly and severally liable for the full performance 

of each and every obligation of this Agreement, but not limited to, the payment of all rent due 

and the payment of costs to remedy damages to the premises regardless of whether such 

damages were caused by a Tenant or an invitee or guest of a Tenant. 

3. 

TERM OF THE TENANCY ~ 

Term of this agreement shall commence on 2/7/2023 and continue until expiration on 

AFTER EXPIRATION OF THE LEASE THIS LEASE WILL BE A 

MONTH TO MONTH TENANCY. 

Should Tenant(s) vacate before the expiration of the term, Tenant(s) shall be liable for the 

balanc of the rent for the remainder of the term, less any rent Landlord collects or could have 

MK

Page 2

collegted from a replacement tenant by reasonably attempting to re-rent. Tenant(s) who vacate 

before expiration of the term are also responsible 

for Landlord’s reasonable costs of 

advertising for a replacement tenant. Tenant shall vacate the premises on the termination date 

unde the term of the lease unless the lease has been extended by a written addendum or a 

case has been executed. In the event Tenant(s) fail to give written notice of an intention 

to vagate the premises at the end of the term, the tenancy shall become one of month-to- 

The Tenant(s) hereby agree that for a period of thirty (30) days prior to the termination of this 

lease, Tenant will permit the Landlord to show said premises between the hours of 9 am and 

9pm 

If the| Tenant is unable to occupy the premises by reason of: (a) the premises not being ready 

for ogcupancy; (b) the holding over of any previous occupant; or (c) any cause beyond the 

direct] control of Landlord, Landlord will not be liable in damages to Tenant, but during the 

period the Tenant is unable to occupy the premises, the monthly rental will be prorated on a 

daily pasis.The Landlord will use its sole discretion to determine when the premises are ready 

for occupancy. 

is payable in advance on the first (1st) day of each month. If that day falls on a weekend 

or legal holiday, the rent is due on the next business day. The first monthly payment will be 

prorated on a daily basis if it covers a period of less than 28 days. Rent shall be paid by 

personal check, money order 

or cashier’s check only, 

to Landlord through an online 

application or at Comerica Bank as directed, or any other place directed by the Landlord. 

ment by Tenant or receipt by Landlord of a lesser amount than the monthly rental 

stipulated in this lease shall be deemed other than on account of the earliest stipulated rent, 

nor shall any endorsement or statement on a check or any letter accompanying any check or 

payment as rent be deemed an accord or satisfaction, and Landlord shall accept such check or 

payment without prejudice to Landlord’s right to recover the balance of such rent or to pursue 

any other remedy in this lease as provided. 

5. 

LATE 

CHARGES AND RETURNED CHECKS ~ If rent is received Fs Landlord after the 

| 

__) 

day 

of the month, there will be a late charge o 

assessed; 

if rent if received by the Landlord after the tenth 

day of the month for which it 

is due, 

an 

additional charge of 

will be imposed. 

If any check given by 

Tenant(§) to Landlord for the payment of rent or for any other sum due under this Agreement 

is returned for insufficient funds, a “stop 

payment” or any 

other reason, Tenant(s) shall pay 

Landlord a returned check charge of Fifty and 00/400 Dolars (550) The Tenant is hereby 

notified [that a negative credit report reflecting on Tenant's credit history may be submitted to 

a credit feporting agency if Tenant fails to fulfill the terms of the credit obligations, such as the 

financial obligations under this lease. 

L

Page 3

MORTGAGE ~ The Landlord reserves the right to subject and subordinate this lease at all 

times to the lien of any mortgages). 

SECURITY DEPOSIT ~ Upon execution of this Lease Agreement, tenant shall deposit with 

Landon 

hc su 

of S20090 which shall be held by Landlord as security for the faithful 

performance by Tenant(s) of their obligations hereunder. The security deposit shall be 

returned to Tenant(s) in accordance with Michigan law upon termination of the lease and 

surrender by Tenant of the premises subject, but not limited, to the following conditions: 

np damage to premises (damage

Page 4

10.

Page 5

to

Page 6

*

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

03/30/2026 10:25 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSOR'S OFFICE 

CITY OF DEARBORN HEIGHTS 

6045 

FENTON 

DEARBORN HEIGHTS, MI 48127 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional ): 

8233050010076 000 

4157 KATHERINE 

HESTIA CAPITAL GROUP. LLC 

22174 MICHIGAN AVE 

DEARBORN MI 48124 

34C76 LOT 76 ALSO W 1/2 ADJ VAC ALLEY WATSONIA 

PARK SUB T2S RI0E 1.49 P20. 21 WCR 

THIS PROPERTY 1S CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

82 33 050 01 0076 000 

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

Board of Review Comments: 

[ 2026 ORIGINAL ASSESSED VALUE 

97,600 

| 

[ 2026 "BOARD OF REVIEW" ASSESSED VALUE 

80,000 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

79.412 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

79.412 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

If you diagree with the decision made by the Board. all appeals must be filed with the Michigan Tax Tribunal. Effective March 1, 2013, the 

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

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

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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 or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Jeahad

M.I.

Last Name/Company Name

Kadaf

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

22174 Michigan ave

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-290-0000

Fax Number

313-731-2006

E-mail Address

jkadaf@kadaflaw.com

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

First Name

Jeahad

M.I.

Last Name

Kadaf

Firm Name (if any)

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

22174 Michigan ave

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

313-290-0000

Fax Number

E-mail Address 

jkadaf@kadaflaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

4157 Katherine

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dearborn Heights

Michigan

48125

Taxing Authority (City or Township)

City Of Dearborn Heights (WAYNE)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The board of review assessed value and taxable value exceed fair market value. The fair market value for the property, in its current condition is less than the true 

cash value assessed by the assessor. The valuation by the Petitioner can prove the cash value is over assessed. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 8233050010076000

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

80000

Current Taxable Value as established by the BOR:

79412

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

138000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

69000

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

10412

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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 of $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

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jeahad Kadaf

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