Arborvitae Building Co LLC Petitioner Vs. City Of Lansing Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Arborvitae Building Co LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000667 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000667 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: July 8, 2026 

 

 

 

By: /s/ Marcus L. Abood 

am 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Arborvitae Building Co., LLC 

 

Petitioner, 

vs 

City of Lansing, 

 

Respondent. 

) 

) 

) 

) 

) 

) 

) 

) 

) 

) 

) 

) 

Docket No.: 26-000667 

PROOF OF SERVICE 

 

Samantha Eyde (P83314) 

 

 

 

 

Jennifer Czeisperger, MMAO 

Samantha Eyde PLLC 

 

 

 

 

City of Lansing Assessor 

Attorney for Petitioner 

 

 

 

 

Assessing Department 

2947 Eyde Parkway, Ste. 200 

 

 

 

124 W. Michigan Ave. 3rd Floor 

East Lansing, Michigan, 48823 

 

 

 

Lansing, MI 48933 

Tel (517) 351-2480 

 

 

 

 

 

Tel (517) 483-7624 

Samantha.Eyde@eydecompany.com 

 

Jennifer.Czeiszperger@lansingmi.gov 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

I, Samantha Eyde, herby certify that on June 29, 2026, I served via email, with 

permission, a copy “Stipulation for Entry of Consent Judgment (Valuation)” upon Respondent. 

 

Dated: June 29, 2026 

 

 

 

/s/ Samantha Eyde__________ 

 

 

 

 

 

 

 

Samantha Eyde (P83314)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000667

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Stip for consent - POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STA TE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Arborvitae Building Co, LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

V 

MOAHR Docket No. 26-000667

ORLENE HAWKS 

DIRECTOR 

-------

City of Lansing 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _ln--=g_ha_m ____________ County.

2. Parcel Number: _3_3-_0 1_- 0_1_-2_1_-1_2 _a-_04_1 _____________ _ 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board

of Review are:

Tax vear 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

308,400 

308,400 

4. The values for the property identified above as stipulated by the parties for

settlement purposes are:

Tax year 

True Cash Value 

AV 

TV 

2026 

316,000 

158,000 

158,000 

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable

lnflatio·n iate ·multipliei, eA'i)l·ain vvhy (e.g., tiansfei of ovvneiship, additions, losses,

omitted property etc.)

Transfer of Ownership 

6. List any special terms or conditions being proposed by the parties that would affect

the execution of a Consent Judgment including, but not limited to, the joint payment

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL • 611 W. OTTAWA ST., LANSING, Ml 48933 • 517-335-9760 

PO BOX 30232, LANSING, Ml 48909 • Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Ml 48906

Page 2

MOAHR Docket No. 26-000667 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawai of parcei number:

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) ________ _

Printed Name: Samantha Eyde, Attorney for Petitioner

Date: June 1, 2026

Signature of Respondent's authorized representative: 

Printed Name: ------------------------

Date: ----------------------------

/s/Jennifer Czeiszperger (with permission)

Jennifer Czeiszperger

June 29, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000667

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: FINAL SIGNED - Stipulation for consent judgment

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

NOTICE OF MAY 17- 28, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Arborvitae Building Co LLC,

Petitioner,

v

 

 

City Of Lansing,

Respondent.

 MTT Docket No. 26-000667

Please be advised that 26-000667 has been placed on a two-week Prehearing General 

Call commencing May 17, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000667

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by January 19, 2027. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by January 19, 2027. Witnesses, with the exception of rebuttal witnesses, 

will not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

January 19, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. Discovery relative to the valuation disclosure prepared for purposes of 

litigating this case or the valuation expert that prepared that valuation disclosure is not 

permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

May 17, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

disclosure, the opposing party’s valuation expert, and the witnesses identified on the 

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time

Page 3

MTT

Page 4

STAT

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Page 1

RECEIVED 

MAY 1 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

’ 

ARBORVITAE BUILDING CO LLC 

Petitioner 

\'2 

MOAHR Docket 26-000667 

Parcel No. 33-01-01-27-126-041 

CITY OF LANSING, 

Respondent 

Jennifer Czeiszperger, MMAO 

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 Czeiszperger, 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. 

Respondent admits the allegations in Paragraph 3. 

4. 

Respondent admits the allegations in Paragraph 4.

Page 2

MTT Docket # 26-000667 

10. 

11 

12, 

13. 

14. 

15. 

16. 

17. 

. 

Respondent admits the allegations in Paragraph 8. 

Respondent admits the allegations in Paragraph 9. 

Respondent lacks the information and knowledge necessary to respond to the allegations 

in Paragraph 10. The mailing address on record is 2947 Eyde Parkway, East Lansing, MI 

48823. 

. Respondent neither admits nor denies the allegations in Paragraph 11 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 12. 

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 

33-01-01-27-126-041 | $616,800 

$308,400 

$308,400 

Respondent contends that the 2025 values for the property identified above are: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

33-01-01-27-126-041 | $616,800 

$308,400 

$308,400 

The 2025 values in dispute for the property identified above are: 

Parcel Number 

True Cash Value | Assessed Value 

| Taxable Value 

33-01-01-27-126-041 

$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. 

Respondent denies the allegations in Paragraph 17 for the reason that it is untrue. In further 

answer, the assessed, state equalized and/or taxable values do not exceed permitted

Page 3

MTT Docket # 26-000667 

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. 

Dated: 

= S [14 21, 

OFFICE OF THE CITY ASSESSOR 

CITY 

OF He 

By: 

EY) wal (osass Joes 

Jennifer Czeiszperger, 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

Page 4

MTT Docket # 26-000667 

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 Kem v Pontiac Twp, 93 Mich App 612 (1974). 

B. 

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. 

C. 

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. 

D. 

Petitioner fails to allege specific and sufficient facts needed to establish the true 

cash value, assessed and taxable value for the subject property. 

E. 

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

Page 5

MTT Docket # 26-000667 

G. 

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

Page 6

STATE

Page 7

C

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Page 1

STATE OF MICHIGAN 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Before the Entire Tribunal 

Arborvitae Building Co LLC 

) 

) 

Petitioner, 

) 

Docket No. 

) 

vs 

) 

Entire Tribunal Property Tax Appeal 

) 

Petition (Parcel No: 33-01-01-27-126-041) 

City of Lansing, 

) 

) 

Respondent 

) 

) 

Samantha Eyde (P83314) 

Samantha Eyde PLLC 

2947 Eyde Parkway Ste. 200 

East Lansing, MI 48823 

(517) 351-2480 

Attorney for Petitioner 

Entire Tribunal Property Tax Appcal Petition 

1. 

Petitioner, by its attorney Samantha Eyde (P83314), hereby files its petition appealing the 

tax assessment for the year 2026. 

2. 

This petition is for the property identified as parcel ID 33-01-01-27-126-041. 

3. 

The property identified above is real property. 

4. 

There is not more than one parcel of real property at issue. 

5. 

The property identified above is classified as commercial. 

6. 

The Tribunal’s jurisdiction in this case is established pursuant to MCL 205.735a(6) by 

filing a written petition on or before May 31 of the tax year involved. 

7. 

The property at issue is located in Ingham County. 

Petition 

1

Page 2

8. 

The property address is 1018 E. Mt. Hope Ave Lansing, MI 48910. 

9. 

The assessment at issue was established by the City of Lansing, 

10. Petitioner’s principal office address is 2947 Eyde Parkway, suite 200, East Lansing, MI 

48823. 

11. This appeal involves issues relating to the property’s assessed value and taxable value. 

12. The tax year at issues is 2026. 

13. The value for the property identified herein as established by Respondent is: 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

616,800 

308,400 

308,400 

14. Petitioner contends that the values for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

150,000 

75,000 

75,000 

15. The amount of the values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

| 466,800 

233,400 

233,400 

16. Petitioner requests that the Tribunal reduce the assessed value and taxable value of the 

subject property to the values shown in the following schedule, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

| 150,000 

75,000 

75,000 

17. Petitioner contends the taxable value and true cash value of the property are overestimated 

based on the state the property was in at the time of assessment as well as the lack of interior 

build out or work completed at that time. 

Petitioner hereby respectfully files this Petition. 

Petition 2

Page 3

Dated 20 

day of April, 2026 

Nas 

bh 

JUN 

7 

Samantha Eyde (83314) 

4 

/ 

Attorney for Petitioner 

Petition 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Arborvitae Building Co LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000667

City Of Lansing, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: May 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Arborvitae Building Co LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.26-000667 

City of Lansing 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Spank 

a 

Cocke 

states that on Por \ 22 202% 

helshe 

[Name of person serving/mdiling petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

3rd Floor City Hall 

124 \W. Michigan Ave 

| ansing 

MI 48933 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

9th Floor City Hall 

124 \W_ Michigan Ave 

| ansing, 

MI 48933 

3. 

County Equalization Director {via first class mail or personal service): 

341 S_lefferson St 

Mason, 

MI 48854 

4. 

County Clerk (via first class mail or personal service): 

341 S_.efferson St 

Mason 

MI 48854 

5. 

Secretary of the local school board (via first class mail or personal service): 

Roard of Education ATTN: Cirea Strode 

519 W_Kalamazoo St 

| ansing, 

MI 48933 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allggan 

Lansing, 

MI[48922 ~, 

% 

[ 

Pp 

Samantha Eyde 

[Sig 

person Who 

is“servind/mailing copy] 

[Print/type name of person serving/mailing copy] 

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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Page 1

STATE OF MICHIGAN 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Before the Entire Tribunal 

Arborvitae Building Co LLC 

) 

) 

Petitioner, 

) 

Docket No. 

) 

vs 

) 

Entire Tribunal Property Tax Appeal 

) 

Petition (Parcel No: 33-01-01-27-126-041) 

City of Lansing, 

) 

) 

Respondent 

) 

) 

Samantha Eyde (P83314) 

Samantha Eyde PLLC 

2947 Eyde Parkway Ste. 200 

East Lansing, MI 48823 

(517) 351-2480 

Attorney for Petitioner 

Entire Tribunal Property Tax Appcal Petition 

1. 

Petitioner, by its attorney Samantha Eyde (P83314), hereby files its petition appealing the 

tax assessment for the year 2026. 

2. 

This petition is for the property identified as parcel ID 33-01-01-27-126-041. 

3. 

The property identified above is real property. 

4. 

There is not more than one parcel of real property at issue. 

5. 

The property identified above is classified as commercial. 

6. 

The Tribunal’s jurisdiction in this case is established pursuant to MCL 205.735a(6) by 

filing a written petition on or before May 31 of the tax year involved. 

7. 

The property at issue is located in Ingham County. 

Petition 

1

Page 2

8. 

The property address is 1018 E. Mt. Hope Ave Lansing, MI 48910. 

9. 

The assessment at issue was established by the City of Lansing, 

10. Petitioner’s principal office address is 2947 Eyde Parkway, suite 200, East Lansing, MI 

48823. 

11. This appeal involves issues relating to the property’s assessed value and taxable value. 

12. The tax year at issues is 2026. 

13. The value for the property identified herein as established by Respondent is: 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

616,800 

308,400 

308,400 

14. Petitioner contends that the values for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

150,000 

75,000 

75,000 

15. The amount of the values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

| 466,800 

233,400 

233,400 

16. Petitioner requests that the Tribunal reduce the assessed value and taxable value of the 

subject property to the values shown in the following schedule, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

Tax Year 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2026 

33-01-01-27-126-041 

| 150,000 

75,000 

75,000 

17. Petitioner contends the taxable value and true cash value of the property are overestimated 

based on the state the property was in at the time of assessment as well as the lack of interior 

build out or work completed at that time. 

Petitioner hereby respectfully files this Petition. 

Petition 2

Page 3

Dated 20 

day of April, 2026 

Nas 

bh 

JUN 

7 

Samantha Eyde (83314) 

4 

/ 

Attorney for Petitioner 

Petition 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Arborvitae Building Co. LLC

M.I.

Last Name

N/A

Home Address (No., Street, P.O. Box or Rural Route)

2947 Eyde Parkway

Ste. 200

City or Town

East Lansing

State

Michigan

ZIP Code

48823

Telephone Number

517-351-2480

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

samantha.eyde@eydecompany.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Samantha

M.I.

Last Name

Eyde

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

2974 Eyde Parkway

Suite 200

City or Town

East Lansing

State

Michigan

ZIP Code

48823

Telephone Number

517-351-2480

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

samantha.eyde@eydecompany.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1018 E. Mt. Hope Ave Lansing, MI 48910

Michigan

Taxing Authority (City or Township)

City Of Lansing (INGHAM)

County

Ingham

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-01-01-27-126-041

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

308400

Current Taxable Value as established by the Board of Review:

308400

What do you believe is the fair market value (also known as True Cash Value)?

150000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

75000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of 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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Samantha Eyde

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