Record Finder / 26-000652-TT
Michigan
Mike Ghani Petitioner V City Of Inkster Respondent
- Petitioner
- Mike Ghani
- Respondent
- City Of Inkster
Case overview
- Docket number
- 26-000652-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Notice of Filing | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 10 | Answer was received | RESP | Not recorded | 07/14/2026 | Not recorded | Download |
| 9 | Order Setting Aside P Default | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | PET | Not recorded | 07/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Evidence was received. | PET | Not recorded | 07/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Documentation | PET | Not recorded | 07/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 07/08/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 07/08/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 07/02/2026 | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 04/20/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/18/2026 | $125.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-11_14-49-32.pdfRead complete document text →
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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.
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MTT Docket No. 26-000652 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING RECEIVED JUL 1:5 2026 MICHIGAN TAX TRIBUNAL. MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-000652 Section 1: Respondent’s Contact Information Unit of Government City of Inkster Mailing Address (No., Street, P.O. Box or Rural Route): 26215 Trowbridge City or Town: State: ZIP Code: Inkster Ml 148141 Telephone Number: 313.563.4267 Email Address (do nol enter unless you want MTT to send ali correspondence via emalt): Mabdullah@WCAassessing.com Section 2: Respondent's Attorney/Authorized Representative’s Contact Information 1 First Name: ML: Last Name: Marwan Abdullah Firm Name (if any}: Mailing Address (No., Street, P.O, Box or Rural Route): 26215 Trowbridge City or Town: State: ZIP Code: Inkster MI 48141 Telephone tmben ay 1 3 . 563 4267 Emall Address (do not enter unless you want MTT to send all correspondence via email): Mabdullah@WCAassessing.com Section 3: Subject Property Information separate sheet if necessary. Yes [J No [1] NotApplicable Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attacha Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? [J ves No
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal See Attached 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 O No If yes, check which BOR Petitioner attended: [4 March [J July [J] pecember If the July or December BOR revised the assessment(s) at issue, did it have authority? OJ Yes [%] No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [I] Yes No Ifyes, explain Is Petitioner appealing from a State Tax Commission Order? [ves MNo If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, Bed Fob. 2005 Under what statutory section was the Taxable Value uncapped? MCL 211.272 Section 6: Valuation Information “use the multiple parcel form for additional, contiguous parcels. re 44-018-02-0745-000 Classification of Property: Real[d Personal [J (check one) Agricultural J Commercial 0 Industrial 0 Residential 4 ~~ Timber-Cutover 1 ~~ Developmental [1 Utility [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
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The subject property was transferred in 2024. As a result of that transfer, the property's taxable value was uncapped for the 2025 tax year, and the uncapped taxable value was placed on the 2025 assessment roll, pursuant to MCL 211.27a. The Petitioner did not appeal against the uncapping in 2025. No petition was filed with the March Board of Review nor the Michigan Tax Tribunal during the statutory appeal period applicable to the 2025 tax year, as required by MCL 205.735a. Instead, the Petitioner filed the present appeal in 2026, attempting to challenge the 2025 uncapping. However, the Tribunal’s jurisdiction is limited to timely appeals of the assessment or taxable value for the year in which the determination occurred. Under MCL 205.731 and MCL 205.7354, failure to file a timely appeal deprives the Tribunal of subject-matter jurisdiction. An uncapping is a taxable value determination that must be appealed in the tax year it occurs. The fact that the uncapped taxable value continues into later years does not create a new appealable event. A subsequent-year filing cannot be used to retroactively challenge an uncapping that became final in a prior tax year. Because the Petitioner did not appeal against the uncapping in the year it occurred, the Tribunal lacks jurisdiction to consider the appeal. Accordingly, the appeal should be dismissed for lack of subject-matter
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Order_Setting_Aside_P_Default.2026-09-11_14-35-20.pdfRead complete document text →
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on July 9, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 11, 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
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on July 9, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 11, 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
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on July 9, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 11, 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
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proof of service 26-000652.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATION HEARING SYSTEM MICHIGAN TAX TRIBUNAL CAPITAL HILL INVESTMENTS, LLC MTT Docket No: 26-000652 Petitioner, v. CITY OF INKSTER Respondent ___________________________________________________________________________/ JEAHAD KADAF (P82492) Marwan Abdullah Attorneys for the Petitioner 26215 Trowbridge 22174 Michigan Ave Inkster MI 48141 Dearborn MI 48124 City of Inkster Assessor (313) 290-0000 jkadaf@kadaflaw.com __________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) WAYNE COUNTY ) On JULY 24, 2026, I served a copy of the Petitioner Brief, by placing the envelope with sufficient postage in an official U.S. postal receptable located in the City of Dearborn, Michigan. _/s/ Jeahad Kadaf________________________ Jeahad Kadaf
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SubsequentFiling.pdfRead complete document text →
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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: 26-000652 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: proof of service 26-000652 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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26-000652 Brief on appeal.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATION HEARING SYSTEM MICHIGAN TAX TRIBUNAL CAPITAL HILL INVESTMENTS, LLC Petitioner, v. CITY OF INKSTER Respondent MTT Docket No: 26-000652 JEAHAD KADAF (P82492) Attorneys for the Petitioner 22174 Michigan Ave Dearborn MI 48124 (313) 290-0000 jkadafl@kadaflaw.com Marwan Abdullah 26215 Trowbridge Inkster MI 48141 City of Inkster Assessor PETITIONER’S RESPONSE TO RESPONDENT’S ANSWER & PETITIONERS FACTUAL BASIS FOR APPEAL PETITIONER’S CHALLENGE TO RESPONDENT’S ANSWER PETITIONER’S ARGUMENT 26894 N. River Park, Inkster MI 48141 BACKGROUND Tax ID# 44018020745000 Petitioner owns the property commonly known as 26894 N. River Park Drive, Inkster MI 48141. The property was purchased under a trust, whereas the beneficiary of the trust is Capital Hill Investments, LLC. Thereafter, the trustee settled the trust and deeded the property to the beneficiary. The important factor is that the trustee and the beneficiary are 100% owned by the same person, Mike Ghani. Here is a history of ownership with a timeline below: e 3/11/2019 Petitioner purchased the property First River Front Trust also being “Capital Hill Investments” the beneficiary of the trust.
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eo 3/13/2024 Petitioner moved the property to Capital Hill Investments LLC, who is the beneficiary of the trust and same owners as the trustee and the LLC. (EXHIBIT A) The City of Inkster treated the transfer as an uncapping under the statute as a sale. The Petitioner provided the City Assessor all the relevant information that meets the MCL 211.27(a), and further sent it by Certified Mail return receipt, USPS # 9589 0710 5270 1257 2731 45 , in an attempt to assist the assessor in rectifying the issue. (EXHIBIT B). Although the Petitioner met the burden of proof, the City Assessor uncapped the property taxable value. Additionally, the City Assessor argument is that we are petitioning the wrong year, yet if you look at the notice sent by the assessor of their decision, it has the wrong address of the Petitioner. (EXHIBIT C). LAW AND ARGUMENT MCL 211.27a(7)(m) is a provision in Michigan's General Property Tax Act that excludes specific corporate changes from triggering a property tax "uncapping” event. Specifically, it states that a direct or indirect transfer of real property or ownership interests resulting from a transaction qualifying as a tax-free reorganization under section 368 of the Internal Revenue Code does not constitute a "transfer of ownership". In TRJ & E Properties, LLC v. City of Lansing, 323 Mich App 664; 919 Nw2d 795 (2018), the Michigan Court of Appeals interpreting the "commonly controlled" exception to Michigan's property tax "uncapping” rules under the General Property Tax Act (GPTA). The case is significant because it rejected a rigid administrative definition of common control and instead focused on who actually possessed the power to control the entities involved. The decision established that common control is a functional concept rather than a fixed ownership percentage. The court looked to whether the same persons possessed the practical ability to control each entity, recognizing that different organizations may require different voting thresholds. For example, an entity requiring a supermajority might require a higher level of common ownership to establish control than one governed by a simple majority.
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The court held that there is an exemption when the transfer is between “commonly controlled” entities. Here, it is the same circumstances, the transfer is not only between commonly controlled entities and a common denominator of ownership, but the Beneficiary of the trust is the entity. The trust is a legal entity as well as the single member LLC, and the same individual is effective control and ownership, notwithstanding the it was deeded from the trust to the beneficiary. Therefore, pursuant to the MCL 211.27a(7)(m) and case law, this DOES NOT trigger uncapping of the taxable value under Michigan Law. In Anderson v. Chocolay Township (MTTT Docket No. 433005), the Tribunal treated a conveyance from a trust, the Tribunal ruled it was not a transfer and exempt under MCL 211.27a(7)(m). There is no
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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: 26-000652 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Evidence Attachment File Name: 26-000652 Brief on appeal Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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26894 N. River Appeal.pdfRead complete document text →
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04/15/2026 09:54 AM 2026 BOARD OF REVIEW DECISION FROM CITY OF INKSTER ASSESSOR'S OFFICE 26215 TROWBRIGE INKSTER, MI 48141 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 44 018 02 0745 000 26894 N RIVER PARK CAPITAL HILL INVESTMENTS LLC 109 E. 17TH ST., STE 430 CHEYENNE, WY 82001 19C745 LOT 745 WESTWOOD HILLS SUB NO. 2 T2S RI10E L55 P38 WCR THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 44 018 02 0745 000 They have made the following determination based on the information you supplied. Board of Review Comments DENIED, INSUFFICIENT INFORMATION TO WARRANT A RECAPPING FROM 2025. [2026 ORIGINAL ASSESSED VALUE 55,800 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 55,800 | (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 52,890 2026 "BOARD OF REVIEW" TAXABLE VALUE 52,890 [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. "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/0,4677,7-187-38254---,00.html
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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: 26-000652 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: 26894 N. River Appeal Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SC_Order_of_Default_of_Petition.2026-07-08_11-13-25.pdfRead complete document text →
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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 (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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.1 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: /s/ Patricia L. Halm Entered: July 8, 2026 1 “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).
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MTT Docket No. 26-000652 Page 2 of 2 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
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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 Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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 (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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.2 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: /s/ Patricia L. Halm Entered: July 8, 2026 2 “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
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MTT
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.1286ca5c-c352-4820-94f1-ac6ec7e84fc2.pdfRead complete document text →
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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 Mike M.I. Last Name/Company Name Ghani Mailing Address (No., Street, P.O. Box or Rural Route) 24801 Fairmount City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 3139993034 Fax Number E-mail Address mike6823@icloud.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 313-731-2006 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] 26894 N. River Park Dr.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Inkster Michigan 48141 Taxing Authority (City or Township) City Of Inkster (WAYNE) County Wayne Section 4: Issues Being Appealed (check all that apply) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The subject property was transferred between entities that are commonly owned and under common control. The assessor uncapped the properties although the transfer of the assets would not warrant an uncapping of the taxable value of the properties. 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: 44018020745000 Classification of Property: Real Residential
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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: 55800 Current Taxable Value as established by the BOR: 52890 What do you believe is the fair market value (also known as True Cash Value)? 49422 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 24711 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 28179 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
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STATE
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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 Mike Ghani,Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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: July 2, 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
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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 Mike Ghani,Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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: July 2, 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
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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 Mike Ghani,Mike Ghani, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000652 City Of Inkster, 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
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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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ___________________ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ _________________________________________ [Signature of person who is serving/mailing copy] _________________________________________ [Print/type name of person serving/mailing copy] Mike Ghani 26-000652 City of Inkster Jeahad Kadaf P82492 4-20-2026 Tax Appeal Petition City of Inkster Assessors Office 26215 Trowbridge Inkster MI 48141 /s/ Jeahad Kadaf Jeahad Kadaf P82492
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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 Mike M.I. Last Name/Company Name Ghani Mailing Address (No., Street, P.O. Box or Rural Route) 24801 Fairmount City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 3139993034 Fax Number E-mail Address mike6823@icloud.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 313-731-2006 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] 26894 N. River Park Dr.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Inkster Michigan 48141 Taxing Authority (City or Township) City Of Inkster (WAYNE) County Wayne Section 4: Issues Being Appealed (check all that apply) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The subject property was transferred between entities that are commonly owned and under common control. The assessor uncapped the properties although the transfer of the assets would not warrant an uncapping of the taxable value of the properties. 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: 44018020745000 Classification of Property: Real Residential
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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: 55800 Current Taxable Value as established by the BOR: 52890 What do you believe is the fair market value (also known as True Cash Value)? 49422 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 24711 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 28179 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
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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.