EvinTas_SC_petition_valuation_336 Cowley.pdf
Evin Tas Petitioner V City Of East Lansing Respondent · 26-001272-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 Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 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 ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County 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. Evin M Tas 336 Cowley Ave East Lansing MI 48823 517-303-7868 evin.tas@gmail.com 336 Cowley Ave, East Lansing, MI 48823 East Lansing Ingham
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Poverty Exemption Taxable Value Only (calculation) Disabled Veterans Exemption Uncapping of Taxable Value Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended AND attach the BOR decision: March July December If No, check the applicable reason(s): Not required to attend Assessment Change Notice was not received by Petitioner Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? Yes No If Yes, check which BOR considered your application AND attach the BOR decision: March July December If No, explain why: I am appealing the 2026 taxable value determination for my property located at 336 Cowley Avenue. The 2026 assessed value was increased from $156,600 to $168,200, and the taxable value was increased from $150,907 to $154,981. The taxable value of my property is disproportionately high relative to comparable properties on Cowley Avenue. The difference between my property's assessed and taxable values is significantly smaller than the neighborhood pattern, resulting in a higher tax burden than similarly situated homes. For 2026, the proposed assessed value is $168,200 and the proposed taxable value is $154,981, a difference of only $13,219. Based on my analysis of Cowley Avenue properties, the average difference between assessed and taxable values is approximately $34,550. This indicates that the taxable value of my property remains substantially closer to the assessed value than comparable neighborhood properties. Comparable properties with similar or larger square footage have substantially lower taxable values. For example, 301 Cowley Avenue (1,776 sq ft) has a taxable value of $118,839, 314 Cowley Avenue (1,807 sq ft) has a taxable value of $106,261, and 236 Cowley Avenue (1,876 sq ft) has a taxable value of $114,116. These properties are comparable in size and characteristics yet carry significantly lower taxable values than my property. My request is not that my property be treated differently, but that it be assessed uniformly and equitably with comparable Cowley Avenue properties in accordance with the principle of equalization. I respectfully request that the property values be adjusted to reflect uniformity and equalization with comparable Cowley Avenue properties, including a taxable value of approximately $134,600 2026 assessment
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 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. 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: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed? +33-20-01-13-115-015 $168,200 $ 154,981 $290,000 $ 145,000 $134,600 +33-20-01-13-115-015 Residential Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes No Are you appealing ONLY the denial of a Poverty Exemption? Yes No If you answered yes to either or both of the above 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. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing this small claims petition. For any questions that are not answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form and filing fee (if one is required) to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: How many parcels are you appealing: List the number of parcels under appeal. Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are adjoining. If multiple parcels are being appealed, a separate petition must be filed for each non-adjoining parcel being appealed. Property Address: Provide the address of all properties being appealed. Taxing Authority: Provide the name of the city OR township (not both) where the property is located. County: Provide the name of the county where the property is located. Section 4: Issues Being Appealed: Check all issues being appealed. Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 6: Jurisdictional Issues: Year(s) you are appealing: List the tax year(s) being appealed. If more than one year is being appealed, explain the reason(s). Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment to a BOR. If Yes, check which BOR you attended: Check which month Petitioner attended the BOR. If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate why you did not attend. Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner requested a poverty exemption at the BOR. If Yes, check which BOR considered your application AND attach the BOR decision: If Petitioner requested a poverty exemption at a BOR, indicate which month the exemption was requested at the BOR. If No, explain why: If Petitioner did not request a poverty exemption at a BOR, explain the reason(s) the poverty exemption was not requested at a BOR. Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. True cash value is the property’s “usual selling price” or market price. Taxable Value is the lesser of the property’s State Equalized Value or its capped value. Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a given year, unless there are additions to the property. Parcel Identification Number: Each parcel number being appealed must be listed. Classification of Property: Check the classification of the property being appealed. Current Assessed Value (also known as State Equalized Value) as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). Current Taxable Value as established by the BOR: Provide the current taxable value, for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). What do you believe is the fair market value: List what Petitioner believes is the value of the property. Multiply the True Cash Value by .5. This is your contention of Assessed Value: Property tax in Michigan is based on 50% of the true cash value of the property.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: List Petitioner’s belief of the taxable value of the property for each tax year at issue. *If a parcel is being appealed for multiple years, provide the information for each year, for each parcel under appeal. Use a separate sheet of paper, if necessary. Section 8: Classification Information Parcel Identification Number: Each parcel number being appealed must be listed. Current Classification of Property as Established by BOR: Check the classification of the property being appealed. What do you believe is the property’s classification: Check what you believe the classification of the property is. If improved property, how is the property currently being used: Explain the current use of the property. If improved property, for what use was the property designed: Explain what the property was designed to be used for. 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: If the property at issue has a principal residence exemption of 50% or more at the time of the filing of the petition, no fee is required. Are you appealing ONLY the denial of a Poverty Exemption: There is no fee for filing a poverty exemption appeal. However, if you are filing both a valuation and poverty exemption appeal, you must still pay the filing fee due for the valuation portion if you answered “no” to the question above. Use the chart on the petition form to determine the fee. Add $25 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in contention for the base fee. If filing multiple petitions, a separate payment must be made for each individual appeal or petition. Checks, money orders, or other draft payments must be made payable to the State of Michigan. Signature: A signature by Petitioner, if unrepresented, or Petitioner’s attorney or authorized representative, if represented, is required.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR REMINDERS: Pursuant to TTR 277, Petitioner shall provide the Tribunal a copy of the notice or action taken by the local board of review or other unit of government. You must submit the original, signed completed petition form to the Tribunal. You should also keep a copy for yourself. Multiple Parcel Attachment to Petition Form: Only use this form if you are appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies of this form can be used, as needed. If you are appealing only one parcel, disregard this form. See above instructions on Valuation Information for Each Parcel under Appeal. It is your responsibility to provide the Respondent (i.e., unit of government) or Respondent’s attorney or authorized representative, with a copy of any attachments submitted with the petition form. The Tribunal will not forward a copy of any attachments to the respondent (i.e., opposing party). TTR 287 states that failure to provide the copies to the respondent at least 21 days in advance of the hearing may result in the exclusion of the attachments. The respondent will have an allotted period of time to respond, after which time the case will be ready for a hearing. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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Michigan Tax Tribunal – Supporting Analysis and Comparable Property Summary Property: 336 Cowley Avenue, East Lansing, Michigan Petitioner Summary This attachment is submitted in support of the Small Claims Division appeal regarding the 2026 taxable value determination for 336 Cowley Avenue. The appeal concerns the 2026 taxable value increase and the relationship between assessed value and taxable value when compared with similarly situated properties on Cowley Avenue. Subject Property Information Item Value Property Address 336 Cowley Avenue Square Footage 1,904 sq ft Bedrooms/Bathrooms 3 bedrooms / 2 bathrooms Year Built 1950 2025 Assessed Value $156,600 2025 Taxable Value $150,907 2026 Proposed Assessed Value $168,200 2026 Proposed Taxable Value $154,981 Basis for Appeal The taxable value of 336 Cowley Avenue is disproportionately high relative to comparable properties on Cowley Avenue. The difference between assessed value and taxable value for the subject property is substantially smaller than the general neighborhood pattern, resulting in a disproportionately high taxable value when compared with similarly situated properties.
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For 2026: Item Value Proposed Assessed Value $168,200 Proposed Taxable Value $154,981 Difference Between Assessed and Taxable Value $13,219 Analysis of Cowley Avenue properties indicates that the average difference between assessed value and taxable value is approximately $34,550. The significantly smaller difference for 336 Cowley Avenue indicates that the taxable value of the property is substantially closer to assessed value than comparable neighborhood properties. Comparable Property Analysis The following properties were selected because they are similar in square footage and neighborhood location. Property Sq Ft Assessed Value Taxable Value Difference 236 Cowley Ave 1,876 $153,400 $114,116 $39,284 301 Cowley Ave 1,776 $181,700 $118,839 $62,861 314 Cowley Ave 1,807 $150,600 $106,261 $44,339 426 Cowley Ave 1,922 $195,700 $143,102 $52,598 439 Cowley Ave 2,027 $187,300 $122,432 $64,868 500 Cowley Ave 1,788 $195,100 $139,392 $55,708 504 Cowley Ave 1,836 $183,300 $113,718 $69,582 336 Cowley Ave 1,904 $168,200 $154,981 $13,219 These comparable properties demonstrate that homes with similar or larger square footage generally maintain substantially lower taxable values and significantly larger assessed-to-taxable value gaps.
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Taxable Value Per Square Foot Analysis A taxable value per square foot analysis was performed using comparable Cowley Avenue properties within a similar square footage range. The median taxable value per square foot among comparable properties was approximately: $70.68 per square foot Applying that comparable neighborhood pattern to 336 Cowley Avenue: Calculation Result 1,904 sq ft × $70.68 ≈ $134,600 Accordingly, a taxable value of approximately $134,600 would align the subject property with similarly situated Cowley Avenue properties. Purchase History The subject property was purchased in 2022 for $184,000. The petitioner is not requesting special treatment or preferential assessment, but rather an adjustment that restores uniformity and equalization with comparable Cowley Avenue properties. Requested Relief The petitioner respectfully requests that the 2026 taxable value for 336 Cowley Avenue be adjusted to approximately: $134,600 or another amount consistent with comparable Cowley Avenue properties and the principle of equalization.
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lichigan Department of Treasury.
1019 (Rev. 10-24)
THIS
IS NOT A TAX BILL
L-4400
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 Sec. 211.34c,
as amended.
This is
a model assessment notice to be used by the local assessor
FROM:
ASSESSING DEPARTMENT
CITY OF EAST LANSING
410 ABBOT ROAD
EAST LANSING MI 48823
PARCEL IDENTIFICATION
PARCEL NUMBER:
~ +33-20-01-13-115-015
PROPERTY ADDRESS:
336 COWLEY AVE
EAST LANSING, MI 48823
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
**saa***+AUTO**5-DIGIT 48823
T6
Pl
###
ae)
PRINCIPAL RESIDENCE EXEMPTION
TAS GULSEN
&
% Exempt
As "Homeowners Principal Residence":
100.00%
BoE LINE WE
% Exempt
As "Qualified Agricultural Property”:
00%
EAST LANSING,
MI 48823-4045
% Exempt As "MBT Industrial Personal”:
.00%
FEU {L071 LC
EO RCL
PYERTLY (TEL
L LTE
% Exempt As "MBT Commercial Personal”:
00%
Exempt
As "Qualified Forest Property”:
[JYes
[X]
No
Exempt
As "Development Property”:
[JYes
[X]
No
LEGAL DESCRIPTION:
LOT 15 & PT OF LOT 16 BEG AT NW COR OF LOT 16 E 135 FT S'LY 6/10 FT W 135 1/2 FT TO E LINE OF COWLEY AVE AT PT
2.25 FT S OF BEG N 2.25 FT TO BEG OAK RIDGE SUBD
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
401
(RESIDENTIAL-IMPROVED)
PRIOR YEAR'S CLASSIFICATION: 401
(RESIDENTIAL-IMPROVED)
:
RE
2
RRENT
ded oc exe — will
your tax bill for the
PRIOR AMOUNT
TENTATIVE AMOUNT
POR YEA
T0
1. TAXABLE VALUE:
150,907
154,981
4,074
2. ASSESSED VALUE:
156,600
168,200
11,600
3. TENTATIVE EQUALIZATION FACTOR:
1.00000
HE
BE
SO
4. STATE EQUALIZED VALUE (SEV):
156,600
|
168,200
11,600
5. There WAS or WAS NOT a transfer of ownership on this property in 2025 WAS NOT
6. ASSESSOR CHANGE REASON: MARKET ADJUSTMENT
MARKET ADJUSTMENT
The 2025 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
WILLIAM E. FOWLER
(517) 319-6880
Email Address
BFOWLER@CITYOFEASTLANSING.COM
March Board of Review Appeal Information:
THE BOARD OF REVIEW WILL MEET IN THE COURT/COUNCIL CONFERENCE ROOM OF CITY HALL, 410 ABBOT ROAD, EAST
LANSING, MICHIGAN 48823 ON MONDAY, MARCH 9, 2026 FROM 1 PM TO 5 PM AND 6 PM TO 9 PM AND ON TUESDAY, MARCH
10,2026 FROM 9 AM TO 12 PM AND 1 PM TO 5 PM, WRITTEN APPEALS MUST BE RECEIVED BY 5 PM ON MARCH 10, 2026.
FOR AN APPOINTMENT, CALL 517-319-6880 BY 1 PM ON MARCH 10, 2026. PROPERTY OWNER INQUIRIES REGARDING
PROPERTY ASSESSMENTS MAY BE INITIATED BY CONTACTING THE CITY OF EAST LANSING ASSESSOR'S OFFICE AT 517-
319-6880 OR BY EMAIL AT MCRUZ@CITYOFEASTLANSING.COM.Page 13
FROM ASSESSING DEPARTMENT CITY OF EAST LANSING 410 ABBOT ROAD EAST LANSING MI 48823 2026 BOARD OF REVIEW DECISION NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: TAS GULSEN & TAS EVIN 336 COWLEY AVE EAST LANSING MI 48823 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): +33-20-01-13-115-015 336 COWLEY AVE LOT 15 & PT OF LOT 16 BEG AT NW COR OF LOT 16 E 135 FTS'LY 6/10 FT W 135 1/2 FT TO E LINE OF COWLEY AVE AT PT 2.25 FT S OF BEG N 2.25 FT TO BEG OAK RIDGE SUBD 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 +33-20-01-13-115-015 They have made the following determination based on the information you supplied. Board of Review Comments PETITION DENIED - LACK OF DOCUMENTATION, LATER WALKED -IN 2026 ORIGINAL ASSESSED VALUE 168,200 2026 "BOARD OF REVIEW" ASSESSED VALUE 168,200 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 154,981 2026 "BOARD OF REVIEW" TAXABLE VALUE 154,981 2026 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 a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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Evin Tas <evin.tas@gmail.com> property tax assessment objection 11 messages Evin Tas <evin.tas@gmail.com> Fri, Mar 6, 2026 at 8:54 AM To: bfowler@cityofeastlansing.com Hello William, I have mailed an objection to the property tax assessment via mail, and I wanted to copy the message here, in case it doesn't arrive in time. Thank you, Evin TAS ------ To the East Lansing Board of Review, I am writing to formally object to the 2026 property tax assessment for my property located at 336 Cowley Avenue, East Lansing, Michigan. For 2025, my assessed value is $156,600 and my taxable value is $150,907. The proposed 2026 values increase the assessed value to $168,200 and the taxable value to $154,981. I respectfully request review and adjustment of both values. First, the proposed assessed value of $168,200 represents a significant increase of approximately 7.4% over 2025. Based on my review of Cowley Avenue properties, this increase appears disproportionate when compared to similarly situated homes. My home is 1,904 square feet, with 3 bedrooms and 2 bathrooms, built in 1950. Several properties with similar or larger square footage and more bedrooms and bathrooms have assessed values that are comparable to or lower than my proposed 2026 assessed value. I respectfully request that the assessed value be adjusted to remain closer to the 2025 level, in the range of approximately $158,000–$160,000, to better reflect neighborhood uniformity and equalization. Second, the taxable value of my property is disproportionately high relative to comparable homes on Cowley Avenue. I have attached a spreadsheet listing square footage, assessed values, and taxable values for properties along the street. The data shows that the average assessed-to-taxable value difference on Cowley Avenue is approximately $34,551. For my property in 2025, that difference is only $5,693 ($156,600 assessed minus $150,907 taxable), meaning my taxable value is much closer to assessed value than the neighborhood norm. This results in a disproportionately high tax burden compared to similarly situated homes. When reviewing taxable value per square foot among properties with similar square footage, the median level would place my property at approximately $134,600. Accordingly, I respectfully request that my 2026 taxable value be reduced to approximately $134,600, or another amount consistent with comparable Cowley Avenue properties, in order to restore uniformity and equalization. My request is based on comparative data and the principle of equitable assessment among similarly situated properties within the same neighborhood. Thank you for your time and consideration. I appreciate your review and am available to provide any additional information if needed. Book1.pdf 84K 5/22/26, 2:53 PM Gmail - property tax assessment objection https://mail.google.com/mail/u/1/?ik=20aa33e7f0&view=pt&search=all&permthid=thread-a:r6227175834792608694&simpl=msg-a:r452676985320536… 1/5
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CAUTION: This message originated from an email address outside of the organization. Please use caution before clicking any links or responding. Verify that you know and trust this sender prior to proceeding. Bill Fowler <bfowler@cityofeastlansing.com> Fri, Mar 6, 2026 at 9:03 AM To: Evin Tas <evin.tas@gmail.com> Cc: Marcin Lubas <mlubas@cityofeastlansing.com>, Mindi Cruz <mcruz@cityofeastlansing.com> Good Morning, Your email and formal request has been received. Your appeal will be placed on the Board Of Review’s agenda. Respectfully, Get Outlook for iOS From: Evin Tas <evin.tas@gmail.com> Sent: Friday, March 6, 2026 8:55 AM To: Bill Fowler <bfowler@cityofeastlansing.com> Subject: property tax assessment objection You don't often get email from evin.tas@gmail.com. Learn why this is important [Quoted text hidden] Book1.pdf 84K Evin Tas <evin.tas@gmail.com> Tue, Mar 10, 2026 at 11:12 AM To: Bill Fowler <bfowler@cityofeastlansing.com> Cc: Marcin Lubas <mlubas@cityofeastlansing.com>, Mindi Cruz <mcruz@cityofeastlansing.com> Hello Bill, Are we going to come to the board meeting to discuss this further? Can you please let me know how the process goes. Thank you [Quoted text hidden] Bill Fowler <bfowler@cityofeastlansing.com> Tue, Mar 10, 2026 at 12:37 PM To: Evin Tas <evin.tas@gmail.com> Cc: Marcin Lubas <mlubas@cityofeastlansing.com>, Mindi Cruz <mcruz@cityofeastlansing.com> Good Afternoon, The Board will be in session until 5PM today if you wish to make an in-person appearance. Otherwise, your emails will be received as a "permissible" letter appeals for their consideration. Please if you wish to appear before the board. Respectfully, William E. Fowler, MMAO, MCPPE Assessor City of East Lansing 410 Abbot Road East Lansing, MI 48823 5/22/26, 2:53 PM Gmail - property tax assessment objection https://mail.google.com/mail/u/1/?ik=20aa33e7f0&view=pt&search=all&permthid=thread-a:r6227175834792608694&simpl=msg-a:r452676985320536… 2/5
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Adress Square Feet Assesed value Taxable value Difference 206 Cowley 1,082 $90,700.00 $72,781.00 $17,919.00 149 Cowley 1,214 $91,100.00 $79,226.00 $11,874.00 136 Cowley 1,193 $91,400.00 $68,032.00 $23,368.00 142 Cowley 2,122 $168,800.00 $118,149.00 $50,651.00 141 Cowley 1,264 $91,300.00 $87,428.00 $3,872.00 120 Cowley 2,264 $137,900.00 $103,976.00 $33,924.00 118 Cowley 1,566 $130,300.00 $113,326.00 $16,974.00 223 Cowley 1,506 $99,600.00 $81,246.00 $18,354.00 229 Cowley 1,220 $90,000.00 $66,490.00 $23,510.00 235 Cowley 936 $80,500.00 $65,987.00 $14,513.00 236 Cowley 1,876 $153,400.00 $114,116.00 $39,284.00 238 Cowley 1,395 $122,700.00 $85,683.00 $37,017.00 240 Cowley 1,518 $136,000.00 $98,584.00 $37,416.00 241 Cowley 824 $77,600.00 $61,613.00 $15,987.00 249 Cowley 1,504 $108,000.00 $106,605.00 $1,395.00 250 Cowley 2,016 $155,400.00 $15,400.00 $140,000.00 301 Cowley 1,776 $181,700.00 $118,839.00 $62,861.00 310 Cowley 2,683 $118,000.00 $108,260.00 $9,740.00 313 Cowley 1,176 $117,700.00 $99,416.00 $18,284.00 314 Cowley 1,807 $150,600.00 $106,261.00 $44,339.00 320 Cowley 1,398 $134,500.00 $95,139.00 $39,361.00 321 Cowley 1,302 $134,000.00 $96,106.00 $37,894.00 329 Cowley 1,170 $117,700.00 $77,067.00 $40,633.00 333 Cowley 1,608 $141,500.00 $118,346.00 $23,154.00 336 Cowley 1,904 $156,600.00 $150,907.00 $5,693.00 342 Cowley 1,504 $163,700.00 $101,186.00 $62,514.00 348 Cowley 1,635 $147,100.00 $102,319.00 $44,781.00 404 Cowley 1,450 $126,400.00 $83,588.00 $42,812.00 405 Cowley 1,514 $139,800.00 $94,989.00 $44,811.00 409 Cowley 1,162 $126,300.00 $126,300.00 $0.00 410 Cowley 2,310 $212,900.00 $152,461.00 $60,439.00 417 Cowley 1,225 $117,500.00 $107,713.00 $9,787.00 425 Cowley 1,819 $190,900.00 $174,940.00 $15,960.00 426 Cowley 1,922 $195,700.00 $143,102.00 $52,598.00 433 COWLEY AVE 1,125 $108,200.00 $76,156.00 $32,044.00 434 COWLEY AVE 2,106 $283,000.00 $174,773.00 $108,227.00 439 COWLEY AVE 2,027 $187,300.00 $122,432.00 $64,868.00 440 COWLEY AVE 1,408 $146,700.00 $97,751.00 $48,949.00
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448 COWLEY AVE 1,716 $168,900.00 $148,529.00 $20,371.00 500 COWLEY AVE 1,788 $195,100.00 $139,392.00 $55,708.00 503 COWLEY AVE 1,688 $146,100.00 $104,797.00 $41,303.00 504 COWLEY AVE 1,836 $183,300.00 $113,718.00 $69,582.00 509 COWLEY AVE 2,268 $168,400.00 $118,456.00 $49,944.00 510 COWLEY AVE 1,274 $127,000.00 $83,332.00 $43,668.00 517 COWLEY AVE 2,102 $164,600.00 $112,599.00 $52,001.00 522 COWLEY AVE 1,656 $127,400.00 $92,330.00 $35,070.00 611 COWLEY AVE 2,436 $202,400.00 $178,123.00 $24,277.00 625 COWLEY AVE 2,491 $219,400.00 $201,029.00 $18,371.00 706 COWLEY AVE 2,392 $199,500.00 $153,544.00 $45,956.00 805 COWLEY AVE 1,185 $141,400.00 $134,957.00 $6,443.00 806 COWLEY AVE 1,729 $205,700.00 $155,157.00 $50,543.00 818 COWLEY AVE 1,664 $174,900.00 $147,123.00 $27,777.00 840 COWLEY AVE 1,703 $161,500.00 $122,692.00 $38,808.00 852 COWLEY AVE 2,001 $193,500.00 $184,652.00 $8,848.00 862 COWLEY AVE 1,513 $135,000.00 $104,527.00 $30,473.00