Sanaa Kurdi, Petitioner V City Of St Clair, Respondent

Page 1

The matter was previously reviewed and denied by the MBOR. At that time, no petition 

had been filed for the matter. Due to an apparent error, the matter was subsequently 

reviewed again by the DBOR and was also denied. 

Accordingly, the petition submitted for the December appeal should not qualify for 

consideration, as the matter should not have been reviewed by the DBOR in the first 

instance.

Page 2

10/26/2026 02:56 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

City of St. Clair Shores 

27600 Jefferson Circle Drive 

St. Clair Shores, MI 48081 

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

KURDI, MIKE/SANAA 

24916 MANHATTAN 

ST CLAIR SHORES MI 48080 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

5009-14-27-105-012 

24916 MANHATTAN 

ASSESSORS PLAT NO. 14 (L14, P45) LOTS 108 & 109 

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 

5009-14-27-105-012 

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

Board of Review Comments 

[2025 ORIGINAL ASSESSED VALUE 

101,700 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

101,700 

| 

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

[2025 ORIGINAL TAXABLE VALUE 

42,564 

| 

[2025 

"BOARD OF REVIEW" TAXABLE VALUE 

42,564 

| 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

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 2 new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 3

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

KURDI, 

SANAA 

M 

24916 MANHATTAN 

ST 

CLAIR SHORES 

MI 

48080 

Re: December Board of Review Change Notice 

09-14-27-105-012 

24916 MANHATTAN 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

101,700 < 

42,564 

42,564 

2025 

101,700 

42,564 

42,564 

Principal Residence Exemption 100.0000 

Principal Residence Exemption 100.0000 

Reason: 

903 -Exemptiondenied 

~~ 

| ~~~ ~~ 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the December Board of Review may be appealed, by filing a petition, to the Michigan Tax 

Tribunal. Please see Bulletin No. 10 of 2025 on the State Tax Commissions website, 

https://www.michigan.gov/statetaxcommission, for more details. 

If you have any questions regarding the above changes, please do not hesitate to contact us at 

586-447-3355 

Sincerely 

City of St. Clair Shores 

Board of Review 

DBOR CHG NOTICE (GENERIC) 

(Rev. 11:25)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000035

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: evidence kurdi

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

09/29/2026 10:27 AM

BOARD OF REVIEW DECISION

St. Clair Shores, MI 48081

27600 Jefferson Circle Drive

City of St. Clair Shores

Assessing Department

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

100.0000

2025

42,564

"BOARD OF REVIEW" TAXABLE VALUE 

42,564

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

101,700

101,700

2025 ORIGINAL ASSESSED VALUE

Board of Review Comments:

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

5009-14-27-105-012

The Board has completed their review of parcel number

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

ST CLAIR SHORES MI 48080

24916 MANHATTAN

KURDI, MIKE/SANAA

ASSESSORS PLAT NO. 14 (L14, P45) LOTS 108 & 109

24916 MANHATTAN

5009-14-27-105-012

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000035

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Motion to Dismiss

Attachment File Name: Document

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sanaa Kurdi,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 26-000035

City Of St Clair, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 2, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

236084932 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 26-000035

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be

Page 3

MTT

Page 4

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sanaa Kurdi,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000035

City Of St Clair,

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. 26-000035

Page 2 of 8

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

Page 3

STATE OF

Page 4

MTT Docket No.

Page 5

S

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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] 

 

 

 

 

Sanaa Kurdi

 26-000035

City of St. Clair Shores

Melissa LIstenbee

 1-13-2026

 answer

sanaaj50@yahoo.com

Melissa Listenbee

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

01/13/2026 12:08 PM

BOARD OF REVIEW DECISION

St. Clair Shores, MI 48081

27600 Jefferson Circle Drive

City of St. Clair Shores

Assessing Department

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

100.0000

2025

42,564

"BOARD OF REVIEW" TAXABLE VALUE 

42,564

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

101,700

101,700

2025 ORIGINAL ASSESSED VALUE

Board of Review Comments:

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

5009-14-27-105-012

The Board has completed their review of parcel number

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

ST CLAIR SHORES MI 48080

24916 MANHATTAN

KURDI, MIKE/SANAA

ASSESSORS PLAT NO. 14 (L14, P45) LOTS 108 & 109

24916 MANHATTAN

5009-14-27-105-012

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 26-000035

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of St. Clair Shores (MACOMB)

First Name

Melissa

M.I.

Last Name/Company Name/Unit of Government

Listenbee

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

27600 Jefferson

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3353

Fax Number

586-445-5245

E-mail Address

listenbeem@scsmi.net

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

First Name

Melissa

M.I.

Last Name

Listenbee

Firm Name (if any)

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

27600 Jefferson

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3353

Fax Number

586-445-5245

E-mail Address

listenbeem@scsmi.net

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Petitioner filed for a poverty exemption at the March Board of Review and was denied.

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)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? Yes

If Yes, check which BOR Petitioner attended: March

List the date the BOR denied Petitioner’s Poverty Exemption:

3-14-2025

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

Yes

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

March

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

09-14-27-105-012

Classification of Property:

Real 

Residential

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

101,700

Current Taxable Value as established by the BOR:

42,564

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

203,400

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

101,700

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Melissa Listenbee

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sanaa

M.I.

Last Name/Company Name

Kurdi

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

24916 manhattan

City or Town

Saint Clair Shores

State

Michigan

ZIP Code

48080

Telephone Number

586-944-8049

Fax Number

E-mail Address

sanaaj50@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

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]

24916 manhattan

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Saint Clair Shores

Michigan

48080

Taxing Authority (City or Township)

City Of St. Clair Shores (MACOMB)

County 

Macomb

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

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

Forms incorrectly filed and would like to appear in person without lawyer

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

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

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

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?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in

Page 4

STATE

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

Page 1

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

Sanaa Kurdi,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000035

City Of St Clair,

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: January 12, 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

Sanaa Kurdi,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000035

City Of St Clair,

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: January 12, 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

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

KURDI, 

SANAA 

M 

24916 MANHATTAN 

ST 

CLAIR 

SHORES 

MI 

48080 

— Re: December Board of Review Change N otice 

09-14-27-105-012 

24916 MANHATTAN 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

101,700 < 

42,564 

42,564 

2025 

101,700 

42,564 

42,564 

Principal Residence Exemption 100.0000 

Principal Residence Exemption 100.0000 

Resa 

Exemptionidenied: 

= 

0 

| 

ed Bon SESE Te 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website: 

[ 

http://www.michigan.gov/taxtrib 

\ 

If you have any questions regarding the above changes, please do not hesitate to contact us abR6-447 -3355 

Sincerely 

City of St. Clair Shores 

Board of Review 

2 

CHG NOTICE (GENERIC) 

On 54%) 

I 

————ee

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sanaa

M.I.

Last Name/Company Name

Kurdi

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

24916 manhattan

City or Town

Saint Clair Shores

State

Michigan

ZIP Code

48080

Telephone Number

586-944-8049

Fax Number

E-mail Address

sanaaj50@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

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]

24916 manhattan

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Saint Clair Shores

Michigan

48080

Taxing Authority (City or Township)

City Of St. Clair Shores (MACOMB)

County 

Macomb

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

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

Forms incorrectly filed and would like to appear in person without lawyer

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

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

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

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?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in

Page 4

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.