PETITION FINAL w. EXHIBITS.pdf
Lansing Liederkranz Petitioner Vs. City Of Lansing Respondent · 26-001183-TT
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. 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 Lansing Liederkranz City of Lansing 33-01-05-03-352-550 XX XX N/A COMMERCIAL-IMPROVED XX
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ A formal protest was made to the Lansing Board of Review. See attached. N/A Ingham 5828 S. PENNSYLVANIA AVENUE LANSING, MI 48911-5229 CITY OF LANSING ASSESSOR'S OFFICE 5828 S. PENNSYLVANIA AVENUE LANSING, MI 48911-5229 XXX 211.7n 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 191,100 127,587 2026 0 0 2026 191,100 127,587 That the Tribunal grant property tax exemption under MCL 211.7n. See attached.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ Joseph A. Peterson jpeterson@plunkettcooney.com 38505 Woodward Ave., Suite 100 Bloomfield Hills, MI 48304 (248) 433-7158 5/13/2026
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_________________________________________ _________________________________________ ___________________________ ______________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) APPEARANCE Please type or neatly print the name and contact information for the attorney or authorized representative: 1. Full name (first, middle initial, last) 2. Bar License # (if applicable) P 3. Firm Name (if applicable) 3. Address 4. Telephone No. 5. E-mail Address 1. I appear on behalf of ___________________________________________________ as attorney or authorized representative. Attorney/Representative signature [Print/type name of person signing] I certify that on this date I served a copy of this appearance on the opposing party or their representative. Date Signature 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 Lansing Liederkranz City of Lansing Joseph A. Peterson (248) 433-7158 jpeterson@plunkettcooney.com Lansing Liederkranz Joseph A. Peterson Plunkett Cooney 38505 Woodward Ave., Suite 100 Bloomfield Hills, MI 48304 77999799987998667799 79986
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03/30/2026 2026 BOARD OF REVIEW DECISION FROM CITY OF LANSING ASSESSOR 3RD FLOOR CITY HALL 124 W MICHIGAN AVE LANSING, MI 48933-2500 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 33-01-05-03-352-550 5828 S PENNSYLVANI LANSING LIEDERKRANZ 5828 S PENNSYLVANIA AVE COM 1078.1 FT N & 57.75 FT W OF S 1/8 POST OF SW 1/4 SEC LANSING, MI 48911-5229 3, THW 271.85 FT, N 120.7 FT, E 271.85 FT, S 120.7 FT TO BEG; SEC 3 T3N R2W THIS PROPERTY IS CLASSIFIED 201 (COMMERCIAL-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 33-01-05-03-352-550 They have made the following determination based on the information you supplied. Board of Review Comments: DOES NOT QUALIFY FOR CHARITABLE EXEMPTION [2026 ORIGINAL ASSESSED VALUE 191,100 [2026 "BOARD OF REVIEW" ASSESSED VALUE 191,100 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 127,587 2026 "BOARD OF REVIEW" TAXABLE VALUE 127,587 2026 PRE/QUALIFIED AG /MBT % 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. To appeal a decision of the Board of Review, you must appeal to the Michigan Tax Tribunal. **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. https://www.michigan.gov/taxtrib http://www.michigan.gov/taxtrib/ Phone 517-335-9760 Email taxtrib@michigan.gov Deadline for filing commercial, industrial, developmental or personal property appeal is May 31, 2026. Deadline for filing a residential appeal is July 31st, 2026 . Assessor's Office 517-483-7624 Assessor@lansingmi.gov
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Michigan Department of Treasury, 1019 (Rev. 10-25) T H I S I S N O T A T A X B I L L N o t i c e o f A s s e s s m e n t , T a x a b l e V a l u a t i o n , a n d P r o p e r t y C l a s s i f i c a t i o n This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM PARCEL IDENTIFICATION CITY OF LANSING PARCEL NUMBER: 33-01-05-03-352-550 ASSESSOR 3RD FLOOR CITY HALL 124 W MICHIGAN AVE LANSING, MI 48933-2500 PROPERTY ADDRESS: 5 8 2 8 S P E N N S Y L V A N I A A V E L A N S I N G , M I 4 8 9 1 1 SCHOOL DISTRICT CODE: 33020 L - 4 4 0 0 1 2 2 6 2 OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 1 2 2 6 2 * * A U T O * * 5 - D I G I T 4 8 9 1 1 T 1 9 P 1 # # # LANSING LIEDERKRANZ 5 8 2 8 PENNSYLVANIA AVE L A N S I N G , M I 4 8 9 1 1 - 5 2 2 9 E X E M P T I O N S % Exempt As "Homeowners Principal Residence": % Exempt As "Qualified Agricultural Property": % Exempt As "MBT Industrial Personal": % Exempt As "MBT Commercial Personal": Exempt As "Disabled Veteran or Surviving Spouse": Exempt As "Qualified Forest Property" Exempt As "Development Property": ? Y e s ? Y e s Y e s 0 % 0 % 0 % 0 % N o N o X N o LEGAL DESCRIPTION: COM 1078.1 FT N & 57.75 FT W OF S 1/8 POST OF SW 1/4 SEC 3, TH W 271.85 FT, N 120.7 FT, E 271.85 FT, S 120.7 FT TO BEG; SEC 3 T3N R2W ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial P R I O R Y E A R ' S C L A S S I F I C A T I O N The change in taxable value will increase/decrease your tax bill for the 2026 year by approximately: 2 0 1 Commercial $ 2 6 9 PRIOR AMOUNT YEAR: 2025 C U R R E N T T E N T A T I V E A M O U N T Y E A R : 2 0 2 6 CHANGE FROM PRIOR YEAR TO CURRENT YEAR TAXABLE VALUE: 2 . A S S E S S E D V A L U E 1 2 4 , 2 3 3 2 1 8 , 4 0 0 1 2 7 . 5 8 7 191,100 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 218.400 191,100 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 6. Assessor Change Reason(s): Market Adjustment 3 , 3 5 4 -27,300 Y e s -27,300 N o The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: JENNIFER CZEISZPERGER (517) 483-7624 ASSESSOR@LANSINGMI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE BOARD OF REVIEW OF THE CITY OF LANSING WILL MEET IN REGULAR SESSION TO HEAR APPEALS ON MONDAY, MARCH 09, 2026, TUESDAY, MARCH 10, 2026 AND THURSDAY, MARCH 12, 2026 - 9AM TO 4:30 PM, AND WEDNESDAY, MARCH 11, 2026 - 1:00 PM TO 9:00 PM; AT LANSING CITY HALL, 124 W MICHIGAN AVE. PLEASE CALL THE ASSESSING OFFICE AT 517 483-7624 TO MAKE AN APPOINTMENT. ALL WRITTEN APPEALS MUST BE RECEIVED BY WEDNESDAY, MARCH 11TH, 2026 BY 5:00 PM. VISIT OUR WEBSITE @ WWW.LANSINGMI.GOV/182/CITY-ASSESSOR FOR MORE INFORMATION REGARDING APPEALS.