Entire Tribunal Property Tax Petition - Usher.pdf
Nathanael Usher, Marianna Usher Petitioners Vs. City Of Lansing Respondent · 26-002574-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR NATHANAEL AND MARIANNA USHER , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF LANSING Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 33-01-02-32-210-039 (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 _X 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): N/A 6. The property identified above is classified as 401 (RESIDENTIAL) a If the assessment or assessments at issue were protested, the protest was made to Respondent's X _ 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
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): N/A 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): N/A The property or properties at issue are located in INGHAM County. The property or properties’ address is: 2632 CARNOUSTIE DR. OKEMOS, MI 48864 The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF LANSING Petitioner's legal residence or principal office address is: 2632 CARNOUSTIE DR. OKEMOS, MI 48864 This appeal involves issues relating to the (check all that are applicable): X 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 The tax year(s) at issue are: 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): N/A 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 2026 721,600 $ 360,800 $ 360,800 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $ 620,000 $310,000 $310,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $101,600.00 $ 50,800.00 $50,800.00 19. Petitioner requests the following relief (attach additional page if necessary): PETITIONER REQUESTS MTT TO DETERMINED THE SUBJECT PROPERTY'S 2026 TCV IS $620,000; the Taxable Value, Assessed Value and State Equalized Value to be $310,000.00. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Petitioners purchased the real property for $620,000.00 in 2025 at an arms-length transaction, as this was a private sale non related parties, and not an auction. MCL 211.27a(1) and Gardner v. Dep't of Treasury, 498 Mich.1, 869 NW 2d 199 (2015) supports Petitioner's request. Market analysis and appraisal supports Petitioner's request.
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MTT Docket No. Page 4 of 4 Signature of Petit] er's Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: JEFFREY D. KLUG, ATTORNEY FOR PETITIONER Email Address: JEFFKLUG@KLUGLAWMI.COM Mailing Address: 2222 W GRAND RIVER AVE OKEMOS, MI 48864 Telephone Number: (517) 349-5584 Date: 7/8/2026