Leon Rafou, Petitioner V Michigan Department Of Treasury, 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 

Leon Rafou, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000386 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on April 22, 2026, because Petitioner failed to pay the 

requisite $25.00 fee for the filing of the petition and failed to file a copy of the notice 

giving rise to the appeal, i.e., Principal Residence Exemption denial notice.1 On May 

15, 2026, the Tribunal extended the time for Petitioner to cure the default by an 

additional 14 days, and they have failed to respond. Petitioner has not complied with 

either order, and the latter stated that “failure to comply with this order may result in the 

dismissal of the case” and referenced Grimm v Dep’t of Treasury.2 In Grimm, the 

Michigan Court of Appeals summarized factors that the Tribunal should consider before 

imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.3 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 Id. at 149.

Page 2

MTT Docket No. 26-000386 

Page 2 of 2 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: June 9, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Leon Rafou,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000386

Michigan Department of Treasury,

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. 26-000386

Page 2 of 2

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 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.

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

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

Leon Rafou,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000386

Michigan Department of Treasury,

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

Page 4

MT

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Page 1

5647 (Rev. 04-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

GOVERNOR 

LANSING 

May 8, 2026 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Leon Rafou v Michigan Department of Treasury 

MTT Docket No 26-000386 

Dear Chief Clerk: 

[4 

RECEIVED 

MAY 19 2026 

MICHIGAN TAX TRIBUNAL 

RACHAEL EUBANKS 

STATE TREASURER 

Enclosed please find Respondent Michigan Department of Treasury's Principal Residence 

Exemption Appeal Answer Form, along with Proof of Service for the above-mentioned file. 

If you have any questions or concerns, please do not hesitate to contact me at (517) 241- 

2910. 

Sincerely, 

Comellea Brooke 

Comellia Brooks 

Departmental Representative 

Enclosures 

cc: Leon Rafou

Page 2

i. 

VE 

rie 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MOAHR DOCKET NO, 26-000386 

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

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default. 

Section 1: Respondent’s Contact Information 

Unit of Government 

PRE Unit 

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

First Name 

MJ. 

Last Name 

Comellia 

Brooks 

Firm Name (if any) 

Address {(No., Street, P.O. Box or Rura$ Route} 

430 West Allegan 

City or Town 

State 

ZIP Code 

Lansing 

Mi 

48922 

Fax Number 

Telephone Number 

517-241-2910 

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

Brooksc13@michigan.gov 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

222332202008 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels are adjoining (i.e. touch), 

O ves 

[3 no 

Not Applicable 

Classification of Property: 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See Attached 

Section 5: Jurisdictional Issues 

List the tax year(s} denied: 

2022, 2023, 2024, and 2025 

Check what action prompted this appeal: 

a Notice of Denial of Principal Residence Exemption was issued 0 Denial by Board of Review [wi] Denial by Dept. of Treasury 

[1 other 

#f you checked “other” above explain: 

if Petitioner Is appealing from a Board of Review denial, check which Board of Review took action: 

March 

0 

July 

O December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

02/26/2026 

Signature “required 

Respondent or Attorney/Authorized Representative’s Signature: 

*! Comellia Brooks

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

IMPORTANT: 

If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner's attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

Section 3: Subject Property Information: 

+ 

Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

* 

Are they contiguous or adjoining: 

If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

+ 

Classification of Property: Check the classification of the property being 

appealed. 

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent's 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”).

Page 5

of 

rid 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

» 

[f Petitioner is appealing from a Board of Review denial: indicate which 

Board of Review took action and indicate the date the Board's denial notice was 

mailed to Petitioner. 

» 

List the date the Principal Residence Exemption or Qualified Agricultural 

Exemption was denied: Provide the date listed on the denial. 

Signature: A signature by Respondent's attorney or authorized representative is 

required. 

REMINDERS: 

Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the 

exemption denial notice or other order being appealed. Failure to submit the answer 

form to the Tribunal may result in the conducting of a default hearing. 

You must submit the original, signed completed answer form to the Tribunal. You 

should also keep a copy for yourself. 

It is your responsibility to provide the Petitioner, or Petitioner's attorney or

Page 6

ST

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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 

Leon Rafou, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000386 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on April 22, 2026, because Petitioner failed to pay the 

requisite $25.00 fee for the filing of the petition and failed to file a copy of the notice 

giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice.1 

Petitioner was required to cure the default by paying the filing fee and obtaining a copy 

of the PRE denial notice from Respondent and submit a copy ot the Tribunal within 14 

days. Petitioner has had ample time to comply, yet has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) pay the $25.00 fee for the filing of the petition, (2) file a copy of the PRE 

denial notice, (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee required for 

the filing of the motion, and (5) file proof the motion was on Respondent. The foregoing 

must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000386 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: May 15, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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

Leon Rafou,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000386

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal, as required by 

TTR 279. Petitioner submitted a Tax Adjustment notice, but this is a secondary notice 

of a tax increase resulting from the denial of a principal residence exemption (PRE) and 

is not the decision being appealed. Petitioner is required to obtain a copy of the PRE 

denial notice from the appropriate taxing authority and file it with the Tribunal within 14 

days of entry of this order.

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: April 22, 2026

Patricia L. Halm, Tribunal Chair

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.

Page 2

MTT Docket No. 26-000386

Page 2 of 4

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Leon Rafou,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000386

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal, as required by 

TTR 279. Petitioner submitted a Tax Adjustment notice, but this is a secondary notice 

of a tax increase resulting from the denial of a principal residence exemption (PRE) and 

is not the decision being appealed. Petitioner is required to obtain a copy of the PRE 

denial notice from the appropriate taxing authority and file it with the Tribunal within 14 

days of entry of this order.

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: April 22, 2026

Patricia L. Halm, Tribunal Chair

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.

Page 4

MTT Docket No. 26-000386

Page 4 of 4

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the

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

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Leon

M.I.

Last Name/Company Name

Rafou

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

5587 Brompton Ct

City or Town

West Bloomfield

State

Michigan

ZIP Code

48322

Telephone Number

586-214-5750

Fax Number

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

rafouleon@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

22-23-32-202-008

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

22118 Wingate Ct

Farmington Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48335

Taxing Authority:

City Of Farmington Hills (OAKLAND)

County:

Oakland

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Hello, my name is Leon Rafou and I own the property at 22118 Wingate Ct Farmington Hills Mi 48335. 

I have owned this property since September 2021. I claimed a Principal Residence Exemption, as I was living at this property until purchasing a new property at 5587 

Brompton Ct West Bloomfield MI 48332 in August of 2025. 

Prior to purchasing 22118 Wingate, I was a resident of San Diego, California. I work a remote job at LPL Financial, which is headquartered in San Diego, CA. After 

purchasing the property in Farmington Hills, I would frequently travel back and forth to California for my job, amongst other places throughout the country. I have the 

ability to work remotely from anywhere in the United States. 

I received a notice in the mail at my current address (5587 Brompton Ct) that my Principal Residence Exemption was denied for the last 3 years due to a failure to 

respond. 

I go through all of my mail thoroughly and I did not receive a questionnaire, not did I receive a denial letter/notice. 

I requested an informal hearing and was immediately denied, as it was outside of the 35 day response window. I would like to appeal, as I immediately responded 

upon receiving the notice at my current address. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2022,2023,2024,2025

Indicate who denied the exemption under appeal:

Department of Treasury 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

10/24/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Leon Rafou

/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

Leon Rafou,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000386

Michigan Department of Treasury,

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: April 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Leon Rafou,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000386

Michigan Department of Treasury,

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: April 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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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

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Leon

M.I.

Last Name/Company Name

Rafou

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

5587 Brompton Ct

City or Town

West Bloomfield

State

Michigan

ZIP Code

48322

Telephone Number

586-214-5750

Fax Number

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

rafouleon@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

22-23-32-202-008

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

22118 Wingate Ct

Farmington Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48335

Taxing Authority:

City Of Farmington Hills (OAKLAND)

County:

Oakland

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Hello, my name is Leon Rafou and I own the property at 22118 Wingate Ct Farmington Hills Mi 48335. 

I have owned this property since September 2021. I claimed a Principal Residence Exemption, as I was living at this property until purchasing a new property at 5587 

Brompton Ct West Bloomfield MI 48332 in August of 2025. 

Prior to purchasing 22118 Wingate, I was a resident of San Diego, California. I work a remote job at LPL Financial, which is headquartered in San Diego, CA. After 

purchasing the property in Farmington Hills, I would frequently travel back and forth to California for my job, amongst other places throughout the country. I have the 

ability to work remotely from anywhere in the United States. 

I received a notice in the mail at my current address (5587 Brompton Ct) that my Principal Residence Exemption was denied for the last 3 years due to a failure to 

respond. 

I go through all of my mail thoroughly and I did not receive a questionnaire, not did I receive a denial letter/notice. 

I requested an informal hearing and was immediately denied, as it was outside of the 35 day response window. I would like to appeal, as I immediately responded 

upon receiving the notice at my current address. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2022,2023,2024,2025

Indicate who denied the exemption under appeal:

Department of Treasury 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

10/24/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Leon Rafou

/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.