Qle Holdings LLC Petitioner V City Of Taylor 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 

QLE Holdings LLC 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001513 

 

City of Taylor, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on May 28, 2026, because the amount of tax in dispute exceeds the 

jurisdictional limits of the Small Claims division due to the classification of the property 

at issue and Petitioner failed to pay the filing fee required for the filing of the petition. 

On June 26, 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.1 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.2 

 

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. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-001513 

Page 2 of 2 

 

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: July 28, 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 

QLE Holdings LLC 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001513 

 

City of Taylor, 

 

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 May 28, 2026, because the amount of tax in dispute 

exceeds the jurisdictional limits of the Small Claims division due to the classification of 

the property at issue and Petitioner failed to pay the filing fee required for the filing of 

the petition.1 As stated in MCL 205.762, “[p]roperty other than residential property may 

be included in a proceeding before the residential property and small claims division if 

the amount of that property's taxable value or state equalized valuation in dispute is not 

more than $100,000.00.”2 Petitioner was required to cure the default within 14 days, 

has had ample time to comply, and 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 the dismissal 

of the case for failure to timely comply with this order.3 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: 

 

If the amount in dispute is incorrect and Petitioner wishes to remain in the Small 

Claims Division, 

 

(1) file, indicating the docket number previously assigned by the Tribunal, an amended 

Small Claims Petition for Valuation Appeal identifying a revised amount in dispute and 

the tax year(s) under appeal with documents evidencing the basis for the revised 

values. If filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an amended petition; (2) pay the filing fee required for the filing of the 

 

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 MCL 205.762. 

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

Page 2

MTT Docket No. 26-001513 

Page 2 of 2 

 

petition;4 (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 served on Respondent. 

 

If the amount in dispute is correct and the case needs to be transferred to the 

Entire Tribunal Division, 

 

(1) file an Entire Tribunal petition indicating the docket number previously assigned by 

the Tribunal; (2) pay the filing fee required for the filing of the Entire Tribunal petition; (3) 

file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the filing of the 

motion; and (5) file proof the motion and the Entire Tribunal petition were served on 

Respondent. 

 

IT IS FURTHER ORDERED that upon the processing of the Entire Tribunal petition, if 

any, the Tribunal shall issue an Entire Tribunal Notice of Docket. 

 

Information on Entire Tribunal petitions, Tribunal rules, and a filing fee calculator can be 

found on our website at www.michigan.gov/taxtrib. Unfortunately, payment of the 

remaining filing fee due may not be made via e-filing. 

 

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

 

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

237. 

 

 

Entered: June 26, 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 the Tribunal’s website at www.michigan.gov/taxtrib for information on filing fees and a filing fee 

calculator.

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

QLE Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001513

City Of Taylor,

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. 26-001513

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: June 26, 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

QLE Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001513

City Of Taylor,

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

Page 4

M

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Page 1

RECEIVED 

JUN 15 2026 

June 8, 2026 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

P O Box 30232 

Lansing, MI 48909 

RE: Request to transfer Docket to the Entire Tribunal Division 

DOCKET #: 26-001513 

Dear Honorable Tribunal, 

The City of Taylor, as the Respondents, in the above-referenced matter, respectfully requests that this 

appeal and ail subsequent proceedings be transferred from the Small Claims Division to the Entire 

Tribunal Division pursuant to MCL 205.762. 

The Respondents, based on market sales analysis and in accordance with the State Tax Commission, have 

determined the assessed value for the subject property to be 195,400 or a fair market value of 390,800. 

In the petition received on May 27, 2026, the Petitioner states that they believe the assessed value of the 

subject property is 80,000 or a fair market value of 160,000. 

The value in contention for this matter is 115,400 which exceeds the statutory jurisdictional threshold of 

100,000 as provided in MCL 205.762. Therefore, the Respondents respectfully request this appeal be 

reassigned to the Entire Tribunal Division. 

Thank you for your consideration. 

Sincerely, 

Stephen Prybylski, MAAO 

Assessor's Office

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001513 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Taylor 

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

23555 Goddard Rd 

City or Town: 

State: 

ZIP Code: 

Taylor 

MI 

48180 

3 4-374-1316 

Email Address (do not enter untess you want MTT to send all correspondence via email): 

jgracer@wecaassessing.com 

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

First Name: 

M1: 

Last Name: 

Jessica 

V 

Gracer 

Firm Name (if any): 

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

23555 Goddard Rd 

City or Town: 

State: 

ZIP Code: 

Taylor 

Ml 

148180 

Telephone Number: 734-374-1316 

Email Address (do not enter unless you want MTT to send ail correspondence via email): 

jgracer@wcaassessing.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adfaining? 

if no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[A] Yes 

[I] No 

[7] Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[} Yes 

(} No

Page 3

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Sales support an accurate assessment of 50% fair market value 

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)? [7] Yes 

CI No 

If yes, check which BOR Petitioner attended: 

March 

Od July 

Oa December 

If yes, cite the Board's authority. 

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

CI no 

If yes, explain 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

[ZT 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 60 022 03 0034 300 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural (J 

Commercial @ 

Industrial (1 

~~ Residential (1 

~~ Timber-Cutover [1 

Developmental (1 

Utility (J (check one) 

MARLON 

|. BROWN, DPA

Page 4

Michigan Dagar 

of Treasury, 

THIS 

IS NOT A TAX BILL 

L-4400 

1048 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is Issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sac.211.34¢, as amended. This is a model assessment nofice to be used by the local assessor. 

FROM 

} 

CITY OF TAYLOR 

23555 GODDARD 

TAYLOR, MI 48180 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

_ 

60 022 03 0034 300 

PROPERTY ADDRESS: 

25507 ECORSE 

‘ 

TAYLOR, MI 48180 

SCHOOL DISTRICT CODE: 

82150 

QLE HOLDINGS LLC 

DUA AL-ZAYADI 

631 N. FRANKLIN ST 

DEARBORN, M! 48128 

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

EXEMPTIONS 

% Exempt As "Homeowners Principal Residence™ 

0% 

% Exempt As "Qualified Agricultural Property”: 

0% 

% Exempt 

As "MBT Industrial Personal™ 

0% 

% Exempt As "MBT Commercial Personal”; 

0% 

Exempt 

As "Disabled Veteran or 

[Yes 

No 

Surviving Spouse™ 

Exempt 

As "Qualified Forest Property” 

[7] Yes 

No 

Exempt As "Development Property™ 

[Yes 

No 

LEGAL DESCRIPTION: 

08H34, 35A LOT 34 AND THE WEST 50 FT OF LOT 35 MC BRIDES ECORSE SUB T3S R10E L69 P82 WCR 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

204 

Commercial 

PRIOR YEAR'S CLASSIFICATION 

201 

Commercial 

The change in taxable value will increase/decrease 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

i 

ii 

3 

. 

PRIOR YEAR TO 

your tax bilf for the 2026 year by approximately: 

$330 

YEAR: 

5925 

AMOUNT YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

181,352 

186,248 

4,896 

2. ASSESSED VALUE: 

188,300 

195,400 

7.100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

188,300 

195,400 

7,100 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[T]Yes$ 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Infiation rate Multiplier is: 1.027 

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

Name: 

JESSICA V GRACER 

Telephone Number: 

(734) 374-1316 

Email Address:

Page 5

|

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

QLE Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-001513 

City Of Taylor,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Dua Al-Zayadi. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

QLE Holdings LLC. The docket should therefore be corrected to reflect the same, with 

the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 3, 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

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

QLE Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-001513 

City Of Taylor,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Dua Al-Zayadi. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

QLE Holdings LLC. The docket should therefore be corrected to reflect the same, with 

the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 3, 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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

QLE Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-001513 

City Of Taylor,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Dua Al-Zayadi. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

QLE Holdings LLC. The docket should therefore be corrected to reflect the same, with 

the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.3 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 3, 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

3 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

QLE Holdings LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001513

City Of Taylor,

Respondent.

ORDER OF DEFAULT

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

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.

Furthermore, The petition is not properly pending in the Small Claims Division based on 

the classification of the property or properties at issue and the indicated amount in 

dispute. See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values within 14 days of the entry of this order. 

The petition shall note the docket number assigned by the Tribunal and if filed utilizing 

the Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“amended petition.” Information on Entire Tribunal petitions and a filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 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: May 28, 2026

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 26-001513

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

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

QLE Holdings LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001513

City Of Taylor,

Respondent.

ORDER OF DEFAULT

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

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.

Furthermore, The petition is not properly pending in the Small Claims Division based on 

the classification of the property or properties at issue and the indicated amount in 

dispute. See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values within 14 days of the entry of this order. 

The petition shall note the docket number assigned by the Tribunal and if filed utilizing 

the Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“amended petition.” Information on Entire Tribunal petitions and a filing fee calculator 

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

Page 4

MTT

Page 5

STA

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 

pi 

APR 23 2026 

, 

ie 

TRIBUNAL 

MICHIGAN 

TA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Ciassification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

Review Decision or other notice) with this petition, if applicable. 

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

default, 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last Name/Company Name 

DUA 

AL-ZAYADI 

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

631 N. FRANKLIN ST 

City or Town 

State 

ZIP Code 

DEARBORN 

Mi 

48128 

Telephone Number 2488350220 

Email Address (do not enter uniess you want MTT to send all correspondence via email) 

DALZAYADI@GMAIL.COM 

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

First Name 

M1. 

Last Name 

DUA 

AL-ZAYADI 

Firm Name (if any} 

Mailing Address {No., Street, P.0. Box or Rural Route) 

631 N. FRANKLIN ST 

City or Town 

State 

ZIP Code 

DEARBORN 

MI 

48128 

Telephone fumber 188350220 

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

DALZAYADI@GMAIL.COM 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1 ves 

[J No 

1 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

25507 ECORSE RD 

City or Town 

County 

State 

ZIP Code 

WAYNE 

MI 

48180

Page 2

Gal 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check aii that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| would like to appeal the taxable and assessed value of the property because 

| have 

attempted to sell it for what the city claims it is worth but 

| was unable to get a true 

market value for it. The structural defects to the building cause flooding to the parking 

lot, rear door entrance and the roof leaks. 

| am being taxed for a property that is worth 

over $320,000 but that is not what it is worth. 

I will mail in comparisions and more 

detailed explanations. 

Section 6: Jurisdictional Issues 

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

Yes 

O No 

if Yes, check which BOR you attended: 

March 

[1] July 

[Hn] December 

If No, please check the applicable reason(s): 

Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

OJ Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Number: 

60 022 03 0034 300 

Classification of Property: 

Real 

Personai L] (check one) 

Agriculturail] 

~~ Commercial B 

Industrial 

[] 

Residential J 

Timber-Cutover 

[1 

Developmental [1 Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

095,400 

186,248 

What do you believe is the fair market value (also known as true cash value)? 

160,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

80,000 

assessed value) 80,000 

Fee Information 

Does the property have a Principat Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

0 Yes 

No 

If you answered yes to the above question, you are nat required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your fiting fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential properly (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee Is: 

$100,000.00 and under 

$250.00 

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

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Sighature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

ist 

a 

(, gels

Page 4

03/18/2026 

04:40 

PM 

_2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF TAYLOR 

23555 GODDARD 

TAYLOR, MI 48180 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

. 

. and legal description optional): 

60 022

Page 5

1

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

QLE Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001513

City Of Taylor,

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: May 27, 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

QLE Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001513

City Of Taylor,

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: May 27, 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

QLE Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001513

City Of Taylor,

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: May 27, 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 

pi 

APR 23 2026 

, 

ie 

TRIBUNAL 

MICHIGAN 

TA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Ciassification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

Review Decision or other notice) with this petition, if applicable. 

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

default, 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last Name/Company Name 

DUA 

AL-ZAYADI 

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

631 N. FRANKLIN ST 

City or Town 

State 

ZIP Code 

DEARBORN 

Mi 

48128 

Telephone Number 2488350220 

Email Address (do not enter uniess you want MTT to send all correspondence via email) 

DALZAYADI@GMAIL.COM 

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

First Name 

M1. 

Last Name 

DUA 

AL-ZAYADI 

Firm Name (if any} 

Mailing Address {No., Street, P.0. Box or Rural Route) 

631 N. FRANKLIN ST 

City or Town 

State 

ZIP Code 

DEARBORN 

MI 

48128 

Telephone fumber 188350220 

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

DALZAYADI@GMAIL.COM 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1 ves 

[J No 

1 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

25507 ECORSE RD 

City or Town 

County 

State 

ZIP Code 

WAYNE 

MI 

48180

Page 2

Gal 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check aii that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| would like to appeal the taxable and assessed value of the property because 

| have 

attempted to sell it for what the city claims it is worth but 

| was unable to get a true 

market value for it. The structural defects to the building cause flooding to the parking 

lot, rear door entrance and the roof leaks. 

| am being taxed for a property that is worth 

over $320,000 but that is not what it is worth. 

I will mail in comparisions and more 

detailed explanations. 

Section 6: Jurisdictional Issues 

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

Yes 

O No 

if Yes, check which BOR you attended: 

March 

[1] July 

[Hn] December 

If No, please check the applicable reason(s): 

Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

OJ Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Number: 

60 022 03 0034 300 

Classification of Property: 

Real 

Personai L] (check one) 

Agriculturail] 

~~ Commercial B 

Industrial 

[] 

Residential J 

Timber-Cutover 

[1 

Developmental [1 Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

095,400 

186,248 

What do you believe is the fair market value (also known as true cash value)? 

160,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

80,000 

assessed value) 80,000 

Fee Information 

Does the property have a Principat Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

0 Yes 

No 

If you answered yes to the above question, you are nat required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your fiting fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential properly (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee Is: 

$100,000.00 and under 

$250.00 

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

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Sighature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

ist 

a 

(, gels

Page 4

03/18/2026 

04:40 

PM 

_2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF TAYLOR 

23555 GODDARD 

TAYLOR, MI 48180 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

. 

. and legal description optional): 

60 022

Page 5

1

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.