Record Finder / 26-001588-TT
Michigan
Beechwood Apts Petitioner Vs. City Of East Lansing Respondent
- Petitioner
- Beechwood Apts
- Respondent
- City Of East Lansing
Case overview
- Docket number
- 26-001588-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Ingham
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 10/02/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 09/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Beechwood - Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL BEECHWOOD APTS, Petitioner, MTT Docket No. 26-001588 -vs- Parcel No. 33-20-02-18-226-002 CITY OF EAST LANSING, Respondent. DuCHARME, McMILLEN & ASSOCIATES, INC Michelle (Mikki) M. Silvey (P69494) Alex Moore Cameron Beckner Attorneys for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ROSATI, SCHULTZ JOPPICH & AMTSBUECHLER, P.C. Debra A. Walling (P37067) Attorney for Respondent 27555 Executive Drive, Suite 250 Farmington Hills, MI 48331-3554 (248) 489-4100 dwalling@rsjalaw.com RESPONDENT’S ANSWER TO PETITION NOW COMES Respondent, CITY OF EAST LANSING, by and through its Attorneys, ROSATI SCHULTZ JOPPICH & AMTSBUECHLER PC, and for its Answer to Petitioner's Petition, states as follows: 1. As to Paragraph 1, Respondent admits the allegations contained therein. 2. As to Paragraph 2, Respondent admits the allegations contained therein. 3. As to Paragraph 3, Respondent admits the allegations contained therein. 4. As to Paragraph 4, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs.
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2 5. As to Paragraph 5, Respondent admits the allegations contained therein. 6. As to Paragraph 6, Respondent admits the allegations contained therein. 7. As to Paragraph 7, Respondent admits the allegations contained therein. 8. As to Paragraph 8, Respondent admits the allegations contained therein. 9. As to Paragraph 9, Respondent admits the allegations contained therein. 10. As to Paragraph 10, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs. 11. As to Paragraph 11, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs. 12. As to Paragraph 12, Respondent admits the allegations contained therein. 13. As to Paragraph 13, Respondent denies the allegations contained therein because the true cash value and assessed value stated by Petitioner are incorrect. The Board of Review determined the true cash value to be $4,146,230 and the assessed value to be $2,073,100. The taxable value was stated correctly. 14. As to Paragraph 14, Respondent denies the allegations contained therein for the reason that the allegations are untrue. 15. As to Paragraph 15, Respondent denies the allegations contained therein for the reason that the allegations are untrue. Petitioner has merely stated the mathematical difference between Respondent’s properly certified values and Petitioner’s unsupported contention of value. 16. As to Paragraph 16, Respondent denies the allegations contained therein, including subparagraphs (a) through (d) for the reason that the allegations are untrue.
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3 WHEREFORE, Respondent, CITY OF EAST LANSING, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. ROSATI SCHULTZ JOPPICH & AMTSBUECHLER, PC /s/ Debra A. Walling DEBRA A. WALLING (P37067) Attorney for Respondent 27555 Executive Drive, Suite 250 Farmington Hills, MI 48331 (248) 489-4100 AFFIRMATIVE DEFENSES Respondent, CITY OF EAST LANSING, asserts the following affirmative defenses: 1. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. 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 Respondent or its agents. 3. 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 Respondent's taxing unit for the year in question. 4. Petitioner has failed to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property. 5. Petitioner has failed to allege specific and sufficient facts to support its allegation that the assessed value of its property, as equalized, is at a factor other than 50% and has also failed
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4 to allege specific and sufficient facts to support its allegations that the property's taxable value is improper. 6. Petitioner has failed to show that any factor other than 50% was applied to the true cash value of its property, as well as to the properties of all others, to arrive at the respective assessments appearing on the roll. 7. 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 Respondent's taxing unit. 8. 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. 9. If Petitioner appeared at the Board of Review, Petitioner failed in its appearance before the Board of Review to specifically allege: a. The equalized assessment of the property is more than 50% of its true cash value and that the taxable value is in violation of applicable statutory and constitutional limitations. b. The property is assessed in a discriminatory manner and that the assessment is a higher level of true cash value than
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001588 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of East Lansing (INGHAM) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Debra M.I. A. Last Name Walling Firm Name (if any) Rosati, Schultz, Joppich & Amtsbuechler, P.C. Address (No., Street, P.O. Box or Rural Route) 27555 Executive Drive, Suite 250 City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 2484894100 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dwalling@rsjalaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Debra A. Walling /s/
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SCANNED BEECHWOOD APTS - CITY OF EAST LANSING 26-001588 POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Beechwood APTS. Petitioner, MTT DOCKET NO. 26-001588-TT City of East Lansing , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14" day of September 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Ingham County Clerk East Lansing School District Barb Byrum Chris Martin, School Board Secretary 341 S. Jefferson 6160 Towar Avenue Mason, MI 48854 East Lansing, MI 48823 Rosemary Anger Michigan State Treasurer Ingham County Equalization Director Department of Treasury P.O. Box 319, Courthouse Treasury Building Mason, MI 48854-0319 430 West Allegan Lansing, MI 48922 i a Mice (© Io) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Beechwood APTS. Petitioner, MTT DOCKET NO. 26-001588-TT City of East Lansing , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14% day of September 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: Bill Fowler City of East Lansing Assessor 410 Abbot Road, Room 109 East Lansing, MI, 48823 Emily Gordon City of East Lansing Clerk 410 Abbot Road, Room 100 East Lansing, MI 48823 Mics (0 5 Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Beechwood APTS , MTT Docket No. 26-001588 TT Petitioner, v City of East Lansing Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 33-20-02-18-226-002 2. The property identified above is real 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as 201 Commercial-Improved
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MTT Docket No. 26-001588 _TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in Ingham County. 8. The property or properties’ address is: 1130 Beech St, East Lansing, MI 48823 9. The assessment(s) at issue were established by the: City of East Lansing 10. Petitioner’s legal residence or principal office address is: 2502 Lake Lansing Rd, Suite C, Lansing, MI 48912 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $4,147,290 $2,073,645 $1,205,645 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $2,100,000 $1,050,000 $1,050,000 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $2,047,290 $1,023,645 $155,645
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MTT Docket No. 26-0015838 TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Mictes (0 re) Dated: May 27 2026 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Beechwood APTS ; MTT Docket No. 26-001588 -TT Petitioner, \ City of East Lansing , Respondent. , Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 33-20-02-18-226-002 2. The property identified above is real 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as 201 Commercial-Improved
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MTT Docket No. 26-001588 11 Page 2 of 3 6. 10. 11. 12. 13. 14. 15. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in 1gham County. The property or properties’
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MTT
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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: 26-001588 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: SCANNED BEECHWOOD APTS - CITY OF EAST LANSING 26-001588 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Beechwood APTS - City of East Lansing 1.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-TT Petitioner, v __________________________________________, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: ________________________________ 2. The property identified above is _________________. 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as ___________________________________. Beechwood APTS City of East Lansing 33-20-02-18-226-002 real 201 Commercial-Improved
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MTT Docket No. 26-______BBB-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in ________________ County. 8. The property or properties’ address is: ______________________________________________________________________. 9. The assessment(s) at issue were established by the: _____________________________. 10. Petitioner’s legal residence or principal office address is: ______________________________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 Ingham 1130 Beech St, East Lansing, MI 48823 City of East Lansing 2502 Lake Lansing Rd, Suite C, Lansing, MI 48912 $4,147,290 $2,073,645 $1,205,645 $2,100,000 $1,050,000 $1,050,000 $2,047,290 $1,023,645 $155,645
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MTT Docket No. 26-_____BBB_-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: __________ ___, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative May 27
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Beechwood APTS Home Address (No., Street, P.O. Box or Rural Route) 2502 Lake Lansing Rd, Suite C City or Town Lansing State Michigan ZIP Code 48912 Telephone Number 9174887825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1130 Beech St East Lansing
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48823 Taxing Authority (City or Township) City Of East 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 33-20-02-18-226-002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2073645 Current Taxable Value as established by the Board of Review: 1205645 What do you believe is the fair market value (also known as True Cash Value)? 2100000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1050000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1050000 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ Michelle (Mikki) M. Silvey Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787095027 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-19_09-37-35.pdfRead complete document text →
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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 Beechwood Apts, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001588 City Of East 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: August 19, 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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Beechwood APTS - City of East Lansing 1.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-TT Petitioner, v __________________________________________, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: ________________________________ 2. The property identified above is _________________. 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as ___________________________________. Beechwood APTS City of East Lansing 33-20-02-18-226-002 real 201 Commercial-Improved
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MTT Docket No. 26-______BBB-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in ________________ County. 8. The property or properties’ address is: ______________________________________________________________________. 9. The assessment(s) at issue were established by the: _____________________________. 10. Petitioner’s legal residence or principal office address is: ______________________________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 Ingham 1130 Beech St, East Lansing, MI 48823 City of East Lansing 2502 Lake Lansing Rd, Suite C, Lansing, MI 48912 $4,147,290 $2,073,645 $1,205,645 $2,100,000 $1,050,000 $1,050,000 $2,047,290 $1,023,645 $155,645
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MTT Docket No. 26-_____BBB_-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: __________ ___, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative May 27
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Beechwood APTS Home Address (No., Street, P.O. Box or Rural Route) 2502 Lake Lansing Rd, Suite C City or Town Lansing State Michigan ZIP Code 48912 Telephone Number 9174887825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1130 Beech St East Lansing
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48823 Taxing Authority (City or Township) City Of East 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 33-20-02-18-226-002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2073645 Current Taxable Value as established by the Board of Review: 1205645 What do you believe is the fair market value (also known as True Cash Value)? 2100000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1050000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1050000 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ Michelle (Mikki) M. Silvey Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787095027 Supporting Waiver Documents:
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