01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.68ce9b1f-0b2f-4321-a480-021e9d4e7df6.pdf
Kaori Marikawa, Petitioner V City Of Lansing, Respondent · 25-002876-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Kaori M.I. Last Name/Company Name Marikawa Mailing Address (No., Street, P.O. Box or Rural Route) 1814 N High St City or Town Lansing State Michigan ZIP Code 48906 Telephone Number 517-295-3652 Fax Number E-mail Address E1410182641@outlook.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] 1814 N High St
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Lansing Michigan 48906 Taxing Authority (City or Township) City Of Lansing (INGHAM) County Ingham Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value, Poverty Exemption Section 5: Explain the Reason for this Appeal I respectfully request the MTT to correct my property’s Assessed Values (AV) and Taxable Values (TV), and refund me all overpaid taxes: 1. Remove 3 nonexistent fixtures: two porches (CCP, CPP), one extra toilet, and one extra sink—verified by the 07/08/2025 house inspection (Exhibit 3) and deduct their values from my house AV and TV for tax year of 2023-2025 (and 2022 if possible) 2. Deduct the AV and TV of the REMOVED nonexistent garage values: December Board of Review on 12/13/2023 removed the garage, but never deducted the garage values from my house’s 2023, 2024, 2025 AV and TV. (2023 AV and TV was voted by March Board of Review on 03/29/2023 before the garage removal) (Exhibits 2 & 1) 3. Apply the above corrections retroactively to 2022 tax year, or provide guidance on how to correct 2022 AV and TV and get my overpayment back. 4. Refund overpaid taxes for 2022–2025, upon above corrections. 5. Correct True Cash Value: I purchased my house at 2022 Ingham County Auction on 10/19/2022, offered the highest bid of $18700 for the house, (the bundled vacant land was priced $2800). This is the Open Market True Cash Value. These changes are based on state law (MCL 211.27(2), 211.30) and supported by public records, inspections, and exhibits. I did not receive the Property Valuation Statement from Lansing Assessor until I requested them to provide me the statement in July, whereby I found the abovementioned inconsistencies. Furthermore, upon filing L-4155 Petition to State Tax Commission to correct the valuation, Lansing Assessor Jennifer Czeiszperger not only repeatedly filed "Disagreement" against my valuation corrections, furthermore she proposed revising my property valuation to be HIGHER than the current overvaluated True Cash Values, Assessed Values and Taxable Values, committing fraudulent, unlawful tax increases behind legal owner's back without providing notice to legal owner. The details of the matter above are all laid out in the attached documents and evidence to this appeal. Section 6: Jurisdictional Issues Year(s) you are appealing: 2022, 2023, 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Assessment Change Notice was not sent to Petitioner, Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Did you request a Poverty Exemption at the BOR? Yes If Yes, check which BOR considered your application AND upload the BOR decision: July March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 33-01-01-10-104-081
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Classification of Property: Personal Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 21600 Current Taxable Value as established by the BOR: 17645 What do you believe is the fair market value (also known as True Cash Value)? 18700 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 9350 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? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in 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 contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ KAORI MARIKAWA