Nur Abbas, 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

Nur Abbas, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000218

City Of Dearborn Heights,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

Page 2

MTT Docket No. 26-000218

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 5, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Nur Abbas, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000218

City Of Dearborn Heights,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

Page 4

MTT Docket No. 26-000218

Page 4 of 6

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

Page 5

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

RECEIVED 

JAN 15 2026 

MICHIGAN Tax TRIBUNAL 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes, 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default, 

Section 1: Petitioner’s Contact information 

First Name 

Mi. 

Last Nape/Company Name 

NUR 

ABBAS 

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

6523 COLONIAL 

City or Town 

State 

ZIP Code 

DEARBORN HEIGHTS 

Mi 

48127 

Telephone Number 

a 

4 3931 7396 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

SUNSHINENUR13@GMAIL.COM 

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

ML 

First Name 

Last Name 

DUA 

AL-ZAYADI 

Firm Name (if any) N/A 

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

631 N. FRANKLIN ST 

City or Town 

State 

ZIP Code 

DEARBORN 

Mi 

48128 

Telephone 2488350220 

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

DALZAYADI@GMAIL.COM 

Section 3: Subject Property Information 

Parcel Identification Number: 

33015030572002 

Property Address (No., Street) 

6523 COLONIAL 

City or Town 

County 

State 

ZIP Code 

DEARBORN HEIGHTS 

WAYNE 

MI 

48127

Page 2

GRETGHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON 

|. BROWN, DPA 

DIRECTOR 

WAS DENIED. WE DO NOT KNOW THE REASON. 

NUR ABBAS WAS DENIED A POVERTY EXEMPTION BUT NO REASON WAS 

STATED ON THE NOTICE. THE BOARD OF REVIEW CHANGE NOTICE SHE 

RECEIVED DID NOT MENTION THE POVERTY EXEMPTION APPLICATION, IT 

ONLY MENTIONED THE TAXABLE VALUE UNTIL WE CALLED THE CITY OF 

UNDERSTAND WHAT THIS MEANT. THEY SAID THAT MEANS THE EXEMPTION 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption at 

a Board of Review (BOR)? Yes 

[No 

if Yes, check which BOR you attended: [Hl] March 

[ll] July 

December 

# No, please explain: 

Date the BOR decision was issued: 

DECEMBER 09, 2025 

Tax year(s} denied: 2025 

Fee Information 

There is no fee required for the filing of a poverly exemption appeal. 

Sig nature *Required 

a pfey/Authorized Representative's Signature: 

HZ. 

Ist 

CopZ 

[2

Page 3

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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

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

Nur Abbas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000218

City Of Dearborn Heights,

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: March 5, 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

Nur Abbas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000218

City Of Dearborn Heights,

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: March 5, 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.

Page 1

RECEIVED 

JAN 15 2026 

MICHIGAN Tax TRIBUNAL 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes, 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default, 

Section 1: Petitioner’s Contact information 

First Name 

Mi. 

Last Nape/Company Name 

NUR 

ABBAS 

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

6523 COLONIAL 

City or Town 

State 

ZIP Code 

DEARBORN HEIGHTS 

Mi 

48127 

Telephone Number 

a 

4 3931 7396 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

SUNSHINENUR13@GMAIL.COM 

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

ML 

First Name 

Last Name 

DUA 

AL-ZAYADI 

Firm Name (if any) N/A 

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

631 N. FRANKLIN ST 

City or Town 

State 

ZIP Code 

DEARBORN 

Mi 

48128 

Telephone 2488350220 

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

DALZAYADI@GMAIL.COM 

Section 3: Subject Property Information 

Parcel Identification Number: 

33015030572002 

Property Address (No., Street) 

6523 COLONIAL 

City or Town 

County 

State 

ZIP Code 

DEARBORN HEIGHTS 

WAYNE 

MI 

48127

Page 2

GRETGHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON 

|. BROWN, DPA 

DIRECTOR 

WAS DENIED. WE DO NOT KNOW THE REASON. 

NUR ABBAS WAS DENIED A POVERTY EXEMPTION BUT NO REASON WAS 

STATED ON THE NOTICE. THE BOARD OF REVIEW CHANGE NOTICE SHE 

RECEIVED DID NOT MENTION THE POVERTY EXEMPTION APPLICATION, IT 

ONLY MENTIONED THE TAXABLE VALUE UNTIL WE CALLED THE CITY OF 

UNDERSTAND WHAT THIS MEANT. THEY SAID THAT MEANS THE EXEMPTION 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption at 

a Board of Review (BOR)? Yes 

[No 

if Yes, check which BOR you attended: [Hl] March 

[ll] July 

December 

# No, please explain: 

Date the BOR decision was issued: 

DECEMBER 09, 2025 

Tax year(s} denied: 2025 

Fee Information 

There is no fee required for the filing of a poverly exemption appeal. 

Sig nature *Required 

a pfey/Authorized Representative's Signature: 

HZ. 

Ist 

CopZ 

[2

Page 3

IMG_4452 

jpg 

1712/26. 12:43 PM

Page 4

[CERTIFIED MAIL 

in 

A Bob 

CERTIFIED MA 

Hota 

Let 

3 

U.S. POSTAGE PAID 

ee] 

; 

; 

FCM LETTER 

cA" 

colo Tf. 

Sr 

= 

| 

DEARBORN HEIGHTS 

Deo bor 

Heights, ne 

frre 

JAN 15 og 

ONT 

iE 

48933 

.30 

A +7 

7022 

2410 

0002 

8457 

1k38 

= 

=== 

$5 

RDC 99 

823228500626-22 

To: Mithigan 

Tax 

Td bunaf 

ull 

W. 

Offaces 

SE. 

Lansivg, mi 

45933 

§ OE 

Ine 

AUR IR TE

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.