25-002152.pdf

Consumers Credit Union, Petitioner Vs. Township Of Lansing Charter, Respondent · 25-002152-TT

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U.S. MAIL ADDRESS 

P.O. Box 2575, EAST LANSING, MI 48826-2575 

PHONE: (517) 484-8000 FAX: (517) 484-0041 

ALL OTHER SHIPPING 

LAW 

FIRM, 

2900 WEST ROAD, SUITE 400 

EAST LANSING, MI 48823-6386 

JEFFREY J. SOLES 

KATHERINE WOLF BROADDUS 

CRISTINA T. PATZELT 

KATHRYN R. CHURCH 

GORDON W. VANWIEREN, JR. (OF COUNSEL) 

MICHAEL 

D. GRESENS 

DANIEL R. MARTIN 

PHILIP 

G. CLARK 

MARYJO D. BANASIK 

LISA 

L. SWEM (OF COUNSEL) 

CHRISTOPHER J. IAMARINO 

JENNIFER K. STARLIN 

PIOTR M. MATUSIAK 

CATHLEEN M. DOOLEY 

ROY H. HENLEY (OF COUNSEL) 

RAYMOND M. DAVIS 

TIMOTHY 

T. GARDNER, JR. 

JESSICA E. MCNAMARA 

KELLY S. BOWMAN 

BRADFORD W. SPRINGER (OF COUNSEL) 

MICHELE R. EADDY 

IAN F. KOFFLER 

RYAN J. MURRAY 

BRIAN D. BAAKI 

KIRK C. HERALD 

FREDRIC 

G. HEIDEMANN 

ERINH. WALZ 

AUSTIN 

W. MUNROE 

ROBERT A. DIETZEL 

RYAN J. NICHOLSON 

MACKENZIE D. FLYNN 

iy = C FIVED 

EN 

WP) 

pes 

eli 

0CT 

1 

3 

9 0 9% 

mgresens @thrunlaw.com 

October 6, 2025 

Michigan Tax Tribunal 

MICi11GAN TAX TRIBUNAL 

ATTN: Chief Clerk 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Consumers Credit Union v Charter Township of Lansing 

MTT Docket No. 25-002152-TT 

Parcel No. 33-21-01-02-102-006 

Dear Chief Clerk: 

Enclosed for filing with the Michigan Tax Tribunal in the above-referenced matter please find an 

original and one (1) copy of the following: 

1. 

Respondent Charter Township of Lansing's Appearance and Notice of Appearance; 

a 

Respondent Charter Township of Lansing's Answer to Petition and Affirmative Defenses; and 

3. 

Proof of Service upon Petitioner’s counsel/representative and other interested parties. 

Please do not hesitate to contact me if you have any questions regarding this matter. 

Very truly yours, 

TH 

LAW FIRM, P.C. 

Michael D. Gresens 

MDG/keh 

Enclosures 

cc: 

Michelle M. Silvey, Esq. 

Dr. Deyanira Nevarez Martinez, Secretary, Lansing School District 

Ms. Maggie Sanders, Supervisor, Charter Township of Lansing

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Consumers Credit Union, 

MTT Docket No. 

25-002152-TT 

Parcel No. 

33-21-01-02-102-006 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

email: amorse@dmainc.com 

ANSWER TO PETITION 

NOW COMES the Respondent, Charter Township of Lansing (the “Township” 

or 

“Respondent™), by and through its attorneys of record, and for its Answer to Petitioner Consumer 

Credit Union’s Petition, asserts the following:

4. 

To the extent that Paragraph 4 of the Petition asserts facts, Respondent neither 

admits nor denies the allegations contained in Paragraph 4 of the Petition, as it lacks knowledge 

or information sufficient to form a belief as to those allegations, and leaves Petitioner to its proofs. 

To the extent that Paragraph 4 of the Petition asserts legal conclusions and/or statements, 

Respondent neither admits nor denies the allegations in Paragraph 4 of Petitioner’s Petition, as no 

response is required. 

5. 

Respondent admits the allegations contained in Paragraph 5 of the Petition. 

6. 

Respondent admits the allegations contained in Paragraph 6 of the Petition. 

7. 

Respondent admits the allegations contained in Paragraph 7 of the Petition. 

8. 

Respondent admits the allegations contained in Paragraph 8 of the Petition. 

9. 

Respondent admits the allegations contained in Paragraph 9 of the Petition. 

10. 

To the extent that Paragraph 10 of the Petition asserts facts, Respondent neither 

admits nor denies the allegations contained in Paragraph [0 of the Petition, as it lacks knowledge 

or information sufficient to form a belief as to those allegations, and leaves Petitioner to its proofs. 

To the extent that Paragraph 

10 of the Petition asserts legal conclusions and/or statements, 

Respondent neither admits nor denies the allegations in Paragraph 10 of Petitioner’s Petition, as 

no response is required. 

11. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

11 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025

the relevant facts. To the extent that Paragraph 11 of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 11 of Petitioner’s 

Petition, as no response is required. 

12. 

Respondent admits the allegations contained in Paragraph 12 of the Petition. 

13. 

Respondent admits the allegations contained in Paragraph 13 of the Petition. 

14. 

Respondent denies the allegations regarding the Petitioner's assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

14 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 14 of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 14 of Petitioner’s 

Petition, as no response is required. 

15. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

15 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment

statements, Respondent neither admits nor denies the allegations in Paragraph 15 of Petitioner’s 

Petition, as no response is required. 

16. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16 of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16 of Petitioner’s 

Petition, as no response is required. 

a. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16(a) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(a) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(a) of Petitioner’s

16(b) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(b) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(b) of Petitioner’s 

Petition, as no response is required. 

[A 

Respondent denies the allegations regarding the Petitioner's assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16(c) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(c) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(c) of Petitioner’s 

Petition, as no response is required. 

d. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16(d) of Petitionet’s Petition for the reason that same are untrue. The valuations that have been

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(d) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(d) of Petitioner’s 

Petition, as no response is required. 

WHEREFORE, Respondent Charter Township of Lansing respectfully requests that the 

Michigan Tax Tribunal enter an Order that: (A) AFFIRMS the taxable values, assessed values, 

true cash values, and state equalized values that are at issue with respect to the subject property, 

as determined by the Township's Assessor; (B) DISMISSES the Petitioners’ Petition; and (C) 

AWARDS Respondent Charter Township of Lansing its costs, including reasonable attorney fees, 

so wrongfully incurred in defending this action. 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

Dated: October 6, 2025 

Whi 

San 

J 

Michael D. Gresens (P52026)* 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office phone: (517) 484-8000 

Fax: (517) 484-0041 

Mobile phone: (517) 290-7686 

mgresens @thrunlaw.com

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Consumers Credit Union, 

MTT Docket No. 

25-002152-TT 

Parcel No. 

33-21-01-02-102-006 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

email: amorse @dmaine.com 

AFFIRMATIVE DEFENSES TO PETITION 

NOW COMES the Respondent, Charter Township of Lansing (the “Township” 

or 

“Respondent”, by and through its attorneys of record, and for its Affirmative Defenses, states as 

follows: 

1. 

The Petitionet’s Petition fails to satisfactorily state any cause of action upon which

3. 

Petitioner’s claims are barred, in whole or in part, by the doctrine of laches, wavier 

and release. 

4. 

Some or all of Petitioner's claims are barred by the applicable statute of limitations. 

5. 

Petitioner's Petition does not comply with the pleading requirements of TTR 240 

and other rules and regulations related to matters before the Michigan Tax Tribunal. 

6. 

Petitioner failed to exhaust its administrative remedies prior to filing its Petition. 

7. 

Petitioner’s claims are moot. 

8. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against the Township and to support its claim for relief. 

9. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

10. 

Petitioner has the burden of establishing the property’s true cash value. See MCL 

205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

11. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of the Township 

or its agents. 

12. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in the 

Township’s taxing unit for the year in question. 

13. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fail to allege specific and sufficient facts to 

support its allegations that the property’s taxable value is improper.

15. 

Petitioner, 

in essence, 

asks the Tribunal 

to grant 

it an 

illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in the Township’s taxing unit. 

16. 

Petitioner, in essence, seeks by petition to challenge the process of county and state 

equalization as to which it has no legal standing and cannot maintain a cause of action, 

17. 

Any decrease in the value of Petitioner’s property was a result of its own intentional 

acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 

18. 

The Township 

has properly and lawfully assessed Petitioner’s property and 

established 

its taxable value 

in accordance with statutory 

and constitutional requirements. 

19. 

Petitioner has failed to pursue its appeal in a timely fashion. 

20. 

The Township reserves the right to amend its Affirmative Defenses to add new 

defenses, as the same become known to the Township in the course of investigation and/or 

discovery. 

WHEREFORE, Respondent Charter Township of Lansing respectfully requests that the 

Michigan Tax Tribunal enter an Order that: (A) AFFIRMS the taxable values, assessed values, 

true cash values, and state equalized values that are at issue with respect to the subject property, 

as determined by the Township’s Assessor; (B) DISMISSES the Petitioner’s Petition; and (C) 

AWARDS Respondent Charter Township of Lansing its costs, including reasonable attorney fees, 

so wrongfully incurred in defending this action.

Dated: October 6, 2025 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

By: 

Michael D. Gresens (P52026) 

N 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office phone: (517) 484-8000 

Fax: (517) 484-0041 

Mobile phone: (517) 290-7686 

mgresens@thrunlaw.com

ATTACHMENT A

Printed 

on 

08/27/2025 

Parcel Mumber: 

33-21-01-03-102-00& 

Jurisdiction: 

LANSING CHARTER THP 

County: 

INGHAM 

Grantor 

| 

Sala! 

|Terms 

of Sale 

‘Liber 

Varifisd 

?Prenc. 

| 

Price] 

i 

is 

Page 

By 

Trans 

EASTHOOD LLC 

{CONSUMERS 

CREDIT UNICH 

j 

950,008! 

103-aRM'S LENGTH 

12023-18851 

{DROFERTY TRANSFER | 

100.0 

7 

7 

f 

| 

i 

| 

| 

| 

| 

| 

| 

j 

: 

i 

i 

| 

|Property Addrass 

Class: 

COMMERCIAL- IMPROV |Zoning: 

ED 

{Building Permit (s) 

| 

Date 

[Number 

status 

i 

i 

2305 

LAKE LANSING 

RD 

i 

chool: 

LANSING 

PUBLIC SCHOOL DIST 

{CERTIFICATE CF OCCUPANCY 

1 

09/17/2024 

; 

-QD33A 

. 

{P.R.E. 

0% 

{COMM~-TND 

| 

08/23/2023 

[23~22602 

| 

{Owner's Name/&ddress 

TREES, 

7 

| 

AP 

£: 

2 

| 

[CONSUMERS CREDIT UNIO? 

S555 Bet SOV 1.335, 138 TOU/TTA: E3507 

; 

12305 LAKE LANSING RD 

2020 

EST 

RCV 

L235 

3 

TOWRM SEO 

SN 

EE 

— 

LANSING MI 48912 

{ 

* 

| Improved 

| 

jvacant 

Land Value Sstimates 

for Land Table 02-02.02-02 LAKE LANSING COMM 

: 

{ 

Public 

* Factors 

* 

i 

Improvements 

Frontage 

Depth 

ont 

Depth 

Rate 

$i 

Reason 

Value 

pe 

’) 

py 

: 

G SEC 

2 

43,565.000 

sg 

Fr 

13.92 

Taxpayer's Name/Address 

1 

t 

Road 

‘ 

2 

: 

1 

Ton 

-° 

1 

1 

falue 

= 

: 

SERENE 

i 

vel Road 

1.00 

Total Acras 

Total Est. 

Land Value 

608,913 

VALLEY 

CR 

10 MI 

49077 

{Tax Description 

UNIT 

2-1 EASTWCCD PREYDI CONDOMINIUM 

H 

AM 

CO CONDO SUB 

PLAN NO 302 

THRU 

1ST 

| 

(AMENDMENT 

43565 

§Q 

{SPLIT 

ON 11/15/2023 

2 

33-21-01-02-201-009, 

323-21~01-02-201-C1C 

INTO 33-21-01-02-100-052, 

Landscaped 

Swang 

Hooded 

Pond 

Waterfront 

Ravine 

Wetland 

- 

- 

flood 

Flain 

Year 

Land 

Building; 

Assessed! 

Board 

of] 

Tribunal/| 

Taxable 

value 

value 

value] 

Review 

Other) 

value 

{¥ho 

When 

What 

2025 

304, 500; 

318,100! 

519, 600! 

! 

5.9, 8008 

4 

IoC 

09/13/2023 INSPECTED 

[2024 

304,500] 

BH 

304, 5004 

1 

304,5008 

ne 

Equalizer. 

Copyright 

(c) 

1899 

- 200%.|sc 

12/13/2016 INSPECTED 

[3033 

3 

3 

3 

i 

Licensed To: 

Township 

of Lansing, 

County 

isc 

12/15/2015 INSPECTED 

| 

of Ingham, 

Michigan 

} 

2022 

0 

3 

[4 

0 

.**~ Information herein deemed reliszble but 

not guaranteed 

™r

Commercial/Industrial Building/Section 

1 of 

1 

Parcel Number: 

33-21-01-02-102-006 

Printed on 

08/27/2025 

{5} 

Floor Cover: 

{10} 

Heating and Cooling: 

X 

{Gas 

Coal 

Hand Fired 

Oil 

Stoker 

Boiler 

(6) 

Ceiling: 

{14} 

Roof Cover: 

Desc. 

of Bldg/Section: 

<RLRL 

Calculator Cost Computations 

>>> 

Calculator Qccupancy: 

Banks 

- Branch 

Class: 

C 

Quality: Average 

Class: 

C 

Construction Cost 

Stories: 

1 

Story Height: 

16 

Perimeter: 

0 

Floor ra 

aes. 199 

[igh 

| 

[Above Ave. 

[% [ave. 

| 

| Tow 

Base Rate 

for Upper Floors = 255.09 

Stories Above Grd: 

1 

** 

**¥ 

Calculator Cost Data 

** 

*¥ 

. 

. 

Average Sty Hght 

: 

16 

Quality: Average 

10} 

Heating system: 

Package Heating 

& Cooling 

Cost/SqFt: 

31.62 

100% 

Bsmnt Wall Hght 

Heatfil: 

Package Heating 

& Cooling 

100 | Adjusted Square Foot Cost for Upper Floors 

= 286.71 

Heat#2: 

Individual thru-wall Heat 

Pu 

0% 

Depr. 

Table 

: 

2% 

Ave. 

SqFt/Story: 

2198 

Total Floor Area: 

2,198 

Base Cost New 

of Upper Floors 

= 

630,475 

Effective Age 

: 

1 

Ave. 

Perimeter 

Physical %Good: 

98 

Has Elevators: 

Reproduction/Replacement Cost 

= 

630,475 

Func. 

%Good 

: 

100 

Eff .Age:l 

Phy. 3Good/Abnr.Phy./Func./Econ. 

/Overall %Good: 

98 /100/100/100/98.0 

Economic $Good: 

100 

*** Basement Info 

**+* 

Total Depreciated Cost 

= 

617,886 

T 

Area: 

2024 

fear Built 

Perimeter: 

ECF {02-00 201 SEC 2 COMMERCIAL) 

1.020 => TCV of Bldg: 

1 

= 

630,223 

Type: 

Finished Basement 

Replacement Cost/Floor Area= 286.71 

Est. TCV/Floor Area= 286.60 

Overall Bldg 

Heat: 

No Heating 

or Cooling 

Reight 

- 

* Mezzanine Info 

* 

comments: 

Area 

£1: 

Type 

#1: Office 

{No Rates) 

Area 

#2: 

Type 

#2: Office 

{No Rates) 

* Sprinkler Info 

* 

- 

Area: 

Type: Average 

(1} 

Excavation/Site 

Prep: 

{7) 

Interior: 

(11) 

Electric and Lighting: 

(39) 

Miscellaneous: 

{2) 

Foundation: 

Footings 

(8) 

Plumbing: 

_ 

F3 [poured Conc 

| 

[Brick/Stone 

| 

[Block 

Many 

Average 

Few 

Jutlets: 

Fixtures: 

Above ave. 

Typical 

None 

|X 

[Few 

xX 

Few 

. 

_ 

Average 

Average 

Total Fixtures 

Urinals 

Many 

Many 

(3) 

Frame: 

3-Piece Baths 

Wash Bowls 

Unfinished 

Unfinished 

2-riece Baths 

Water Heaters 

Typical 

Typical 

Shower Stalls 

Wash Fountains 

Toilets 

Water Softeners 

Flex Conduit 

Incandescent 

Rigid Conduit 

Fluorescent 

(4) 

Floor Structure: 

Armored Cable 

Mercury 

(40) 

Exterior Wall: 

Non-Metalic 

Sodium Vapor 

. 

(57 

Sprinkiers: 

Bus Duct 

Transformer 

Thickness 

[Bsmt Insul, 

(13) 

Roof Structure: 

Slope=0 

**x Information herein deemed reliable but not guaranteed*+**

jm 

Parcel Number: 

33-21-01i-02~102-006, Commercisi/Industrial Building 

Printed 

on 

08/277202% 

5 

CANOPY 

8 

552 sf 

20.0" 

1S/FR-BRK/SLAB 

2199.1 sf 

20.5* 

**+ 

Information herein deemed reliable Lut not guarantead~~~

08/27/2025 

’ 

Valuation Report 

09:38 AM 

OB: 

Laneing Twp 2025 

33-21-01-02-102-006 

2025 

Est. 

T.C.V. 

CONSUMERS CREDIT UNION 

Property Class: 

20} 

2305 LAKE LANSING RD 

Map 

fi: 

1-02A 

LANSING CHARTER TWP 

LANSING, 

MI 

48912 

Land Value Estimates 

for Land Table 02-02.02-02 LAKE LANSING COMM 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate $Adj. 

Reason 

Value 

LAKE LANSING SEC 

2 

43,565,000 sq 

Fe 

13,98 

100 

608,513 

1.00 Total Acres 

Total Est. 

Land Value 

= 

608,913 

Cost Estimates 

for Commercial/Industrial Building/Section: 

1 

Built 2024 

Costs 

are taken from the Banks 

- Branch cost schedules. 

<<< 

Calculator Cost Computations 

>5>>> 

Class: 

C 

Quality: 

Average 

Stories: 

1 

Story Height: 

16 

Perimeter: 

0 

Base Rate 

for Upper Floors 

= 255.09 

“{10) "Heating system: 

Packagé Heating 

& Cooling ~~ Cost/SqFt: 

31762 

100% ~~ 

mm 

: 

Teme 

oe 

Adjusted Square 

Foot Cost 

for Upper Floors 

= 286,71 

Total 

Floor Area: 

2,199 

Base Cost New of Upper Floors 

= 

630,475 

Reproduction/Replacement Cost 

= 

630,475 

Eff.Age:l 

Phy. ¥Good/Abnr 

. Phy, /Func. /BEcon. /Overall 

3$Good: 

98 /100/100/100/98.0 

Total Depreciated Cost 

= 

617,866 

ECF 

(02-00 201 

SEC 

2 COMMERCIAL) 

1,020 

=> TCV of Bldg: 

1 

= 

630,223 

Replacement Cost/Floor Area= 286.71 

Est. 

TCV/Floor Area= 286.60 

Total Estimated True Cash Value of Commercial/Industrial Buildings 

= 

630,223 

2025 Bst. 

T.C.V. 33-21-01-02-102-006 

= 

1,239,136 

Est, 

TCV/Total Floor Area 

= 563.50, 

Most recent sale 03/24/2023 

for 950,000 

2024 Assessed 

MBOR 

S.B.V. 

Base for Cap 

C.P.I. 

304,500 

304,500 

304,500 

304,500 

3.10 

2025 

New 

Eq. Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

315,100 

0 

0 

315,100 

0 

[4 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

 ~>Taxable<- 

PRE/MBT 

619, 600 

619,600 

619, 600 

629,039 

619, 600 

0

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Consumers Credit Union, 

MTT Docket No. 

25-002152-TT 

Parcel No. 

33-21-01-02-102-006 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

NOTICE OF APPEARANCE

NOTICE OF APPEARANCE 

TO: 

Michelle (Mikki) Silvey 

Alex Morse 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

PLEASE TAKE NOTICE that we have this day entered our Appearance on behalf of 

Respondent Charter Township of Lansing regarding the above-entitled matter. 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

Dated: October 6, 2025 

By: 

Michael D. Gresens (P52026) 

X 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Phone: (517) 374-8838 

Fax: (517) 484-0041 

mgresens @(hrunlaw.com

APPEARANCE 

TO: 

Michigan Tax Tribunal 

ATTN: Chief Clerk 

Ottawa Building 

611 W. Ottawa 

th 

4" 

Floor 

Lansing, Michigan 48933 

PLEASE ENTER our Appearance as attorneys for Respondent Charter Township of 

Lansing in the above-entitled cause. 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

Dated: October 6, 2025 

By: 

Michael D. Gresens (P52026) 

©» 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Phone: (517) 374-8838 

Fax: (517) 484-0041 

mgresens @thrunlaw.com

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Consumers Credit Union, 

MTT Docket No. 

25-002152-TT 

Parcel No. 

33-21-01-02-102-006 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

email: amorse @dmaine.com 

APPEARANCE

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Consumers Credit Union, 

MTT Docket No. 

25-002152-TT 

Parcel No. 

33-21-01-02-102-006 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey@dmaine.com 

email: amorse @dmainc.com 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

ss 

COUNTY OF INGHAM 

)

Michelle (Mikki) Silvey 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Ms. Rosemary Anger 

Ingham County Equalization Director 

Courthouse, P.O. Box 319 

Mason, Michigan 48854 

Dr. Deyanira Nevarez Martinez, Board Secretary 

Lansing School District 

519 West Kalamazoo Street 

Lansing, Michigan 48933 

Ms. Maggie Sanders, Supervisor 

Charter Township of Lansing 

3209 West Michigan Avenue 

Lansing, Michigan 48917 

Ms. Rachel Eubanks, State Treasurer 

Michigan Department of Treasury 

430 West Allegan Street, 1st Floor 

Lansing, Michigan 48922 

Subscribed and sworn to before me 

in Ingham County, Michigan on 

October 6, 2025 

ibocn labor 

Ms. Barb Byrum 

Ingham County Clerk 

Courthouse 

341 S. Jefferson 

Mason, Michigan 48854 

Mr. John Wolenberg, Secretary 

Ingham Intermediate School District 

2630 W. Howell Road 

Mason, Michigan 48854 

Mr. Scott Cunningham, Township Assessor 

Charter Township of Lansing 

3209 West Michigan Avenue 

Lansing, Michigan 48917 

Ms. Cortney Lightheart, Clerk 

Charter Township of Lansing 

3209 West Michigan Avenue 

Lansing, Michigan 48917 

Ms. LaShunda Thomas, Board Secretary 

Lansing Community College 

411 

MN. Grand Avenue 

g, Michigan 

48933 

KAtrina E. HanKamp

TJ] THRUN 

LAW 

FirM, 

P.C. 

2900 WEST ROAD, SUITE 40

P.O. Box 2575 

EAST LANSING, MICHIGAN 48826

TO: 

Michigan Tax Tribunal 

ATTN: Chief Clerk 

P.O. Box 30232 

Lansing, Michigan 48909

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