26-002574.pdf
Nathanael Usher, Marianna Usher Petitioners Vs. City Of Lansing Respondent · 26-002574-TT
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STATE OF MICHIGAN RECEIVED AUG 2 4 2026 DEPARTMENT OF LICENSING & REGULATORY AFFAIRY CHIGAN TAX TRIBUNAL MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL NATHANAEL AND MARIANNA USHER Petitioner v MOAHR Docket 26-002574 Parcel No. 33-01-02-32-210-039 CITY OF LANSING, Respondent Jennifer Hendrix, MMAQ City Assessor 124 W. Michigan Avenue 3rd Floor, City Hall Lansing, MI 48933 (517) 483-4136 Jennifer.czeiszperger@lansingmi.gov RESPONDENT’S ANSWER TO PETITIONER'S PETITION AND AFFIRMATIVE DEFENSES RESPONDENT, the City of Lansing, through its Assessor, Jennifer Hendrix, hereby responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent admits the allegations in Paragraph 1. 2. Respondent admits the allegations in Paragraph 2. 3. Petitioner has not set forth any allegations to warrant a response. 4. Petitioner has not set forth any allegations to warrant a response.
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MTT Docket # 26-002574 13. 14. 15. 16. 17. 18. 19. Petitioner has not set forth any allegations to watrant a response. . Respondent admits the allegations in Paragraph 10. . Respondent admits the allegations in Paragraph 11. . Respondent lacks the information and knowledge necessary to respond to the allegations in Paragraph 12. The owner of record is Nathanael and Marianna Usher, 2632 Carnoustie Dr, Okemos, MI 48864. Respondent neither admits nor denies the allegations in Paragraph 13 for reason that they do not have sufficient knowledge to for a belief as to the truth of the allegations and leaving Petitioner to their strictest proofs. Respondent admits the allegations in Paragraph 14. Petitioner has not set forth any allegations to warrant a response. The 2026 values for the property identified above as established by Respondent’s Board of Review are: Parcel Number True Cash Value | Assessed Value Taxable Value 33-01-02-32-210-039 $721,600 $360,800 $360,800 Respondent contends that the 2026 values for the property identified above are: Parcel Number True Cash Value Assessed Value Taxable Value 33-01-02-32-210-039 $721,600 $360,800 $360,800 The 2026 values in dispute for the property identified above are: Parcel Number True Cash Value | Assessed Value | Taxable Value 33-01-02-32-210-039 $0 $0 $0 Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies that Petitioner is entitled to any relief. Further, the subject property did not have any “additions” or “losses” for the 2026 tax year, and leaving Petitioner to their strictest proofs.
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MTT Docket # 26-002574 have any “additions” or “losses” for the 2026 tax year and leaving Petitioner to their strictest proofs. WHEREFORE, Respondent City of Lansing respectfully requests that this Honorable Tribunal dismiss the Petition; affirm Respondent’s assessed and taxable values, subject to county and state equalization., and award Respondent its cost and attorney fees. OFFICE OF THE CITY ASSESSOR CITY OF LANSING Dated: 3] [7 4% 24 Nc \o d NVARR TORN Q0Y Jennifer Hendrix, MMAO City Assessor, City of Lansing 3d Floor, City Hall 124 W Michigan Ave Lansing, Michigan 48933 Telephone: (517) 483-4136 Jennifer.czeiszperger@lansingmi.gov
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MTT Docket # 26-002574 AFFIRMATIVE DEFENSES PLEASE TAKE NOTICE that Respondent City of Lansing will rely on the following affirmative defenses: A. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against the Respondent and to support Petitioner’s claim for relief. B. 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). C. 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). D. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, and application of wrong principles or illegality on the part of the Respondent or its agents. E. Petitioner fails to allege the mode and method of assessing the subject property failed to conform to the mode and method applied in the case of all properties within the Respondent’s taxing unit for the tax year in questions. F. Petitioner fails to allege specific and sufficient facts needed to establish the true cash value, assessed and taxable value for the subject property. G. Petitioner fails to allege specific and sufficient facts to support its allegations that the assessed value of the subject property, as equalized, is at a level other than 50% and it also fails to allege specific and sufficient facts to support its allegations that the subject property’s
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MTT Docket # 26-002574 IL Petitioner asks this Tribunal to grant it illegal preference by application of a method of assessment different from that utilized in the assessment of other properties in the Respondent’s taxing unit, thereby shifting an otherwise equitable tax burden to the City’s remaining taxpayers. I. 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. K. 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. L. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. M. Respondent reserves the right to add affirmative defenses which may become known during the course of informal or formal discovery proceedings. WHEREFORE, Respondent denies that the Petitioner is entitled to any relief and respectfully requests that the Respondent’s assessed and taxable values for the year under appeal be affirmed and the Petitioner’s Petition be dismissed with prejudice and that the Respondent be granted all attorney fees and cost wrongfully sustained. OFFICE OF THE CITY ASSESSOR | CITY OF LANSING A Dated: | J 2ly \¢ \lo d st I RY Jennifer Hendirx, MMAO City Assessor, City of Lansing 3d Floor, City Hall 124 W Michigan Ave Lansing, Michigan 48933 Telephone: (517) 483-4136
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR NATHANAEL AND MARIANNA USHER , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-002574 CITY OF LANSING , Respondent(s) PROOF OF SERVICE < JENNIFER HENDRIX,MMAO states that on 3) 7 lz, he/she [Name of person serving/mailing petition] [date of Service] served a copy of the ANSWER relative to the above-captioned matter upon: [Provide name and address of the party/people being served] MTT P.O. BOX 30232, LANSING MI 48309 AND JEFFREY D KLUG 2222 W GRAND RIVER AVE OKEMOS, MI 48864 rw \o4 Woden [Signature of person who is serving/mailing copy] JENNIFER HENDRIX, MMAO [Print/type name of person serving/mailing copy]
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CITY OF LANSING ASSESSOR 3RD FLOOR, CITY HALL 124 W. MICHIGAN AVENUE LANSING, MICHIGAN 48933 MTT PO BX 30233 LANSING, #1 ( 1109 LARA kel D = D © D oc CHM-FME SEE0S8 prop Pp fyb EE Eg yo