Evin Tas Petitioner V City Of East 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

Evin Tas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001272

City Of East Lansing,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001272

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Page 3

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

Evin Tas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001272

City Of East Lansing,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by

Page 4

MTT

Page 5

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Som 

E 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001272 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of East Lansing 

Mailing Address {No., Street, P.O. Box or Rural Route): 

410 Abbot Rd. 

City or Town: 

State: 

ZIP Code: 

East Lansing 

Mi 

48823 

Telephone Number: 51 7-31 9-681 9 

Email Address (do not enter unless you want MTT to send all correspondence via emall): 

MLUBAS@CITYOFEASTLANSING.COM 

Section 2: Respondent's Attorney/Authorized Representative’s Contact Information 

First Name: 

MA 

Last Name: 

Marcin 

P 

Lubas 

Firm Name (if any): 

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

410 Abbot Rd. 

City or Town: 

State: 

ZIP Code: 

East Lansing 

Mi 

48823 

i 

Telephone Number 517-31 9-681 9 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

MLUBAS@CITYOFEASTLANSING.COM 

Section 3: Subject Property information 

[Are the parcels listed by Petitioner contiguous or adjoining? 

if no, fist all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[J ves 

[J No 

IZ] NotApplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

ves 

[J No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeat 

The 2026 assessment of the Subject Property was developed in accordance with applicable State Tax 

Commission guidelines and the State Tax Commission Cost Manual, with appropriate consideration 

given to the Subject Property's characteristics, amenities, and local market influences. 

Comparable sales located within the Subject Property's competing neighborhood and determined to 

be similar in relevant characteristics were analyzed and support the Respondent's determination of 

the Subject Property’s 2026 True Cash Value. 

The Subject Property was classified as Residential, Class 401, for the 2026 assessment year and was 

assessed and equalized at 50% of True Cash Value, in accordance with Michigan law. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Oid Petitioner protest the assessment at a Board of Review (BOR)? 7] Yes 

LJ No 

If yes, check which BOR Petitioner attended: [] March 

[J July 

[J] December 

if the July or December BOR revised the assessments) at issue, did it have authority? [ml] Yes 

[mI] No 

if yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? L] Yes 

|Z] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

v4) No 

If $0, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information “use the multiple parce! form for additional, contiguous parcels. 

Fareeltumeer 33-20-01-13-115-015 

Classification of Property: 

 Realld 

Personal OJ (check one) 

Agricultural 

J 

Commercial (J 

Industrial (] 

Residential @ 

 Timber-Cutover [J 

Developmental 

J 

Utility (J {check one)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Evin Tas 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001272 

City Of East Lansing 

, 

Respondent(s) 

PROOF OF SERVICE 

Marcin Lubas 

_ states that on 09/03/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answers 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909 

Evin Tas, 336 Cowley Ave. East Lansing, MI 48823 

[Signature of person who is serving/mailing copy] 

Marcin 

Ly bas 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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: 26-001272

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: Respondent Answers with Proof of Service - 26-001272

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Evin

M.I.

Last Name

Tas

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

336 Cowley Ave

City or Town

East Lansing

State

Michigan

ZIP Code

48823

Telephone Number

5173037868

E-mail Address

evin.tas@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

336 Cowley Ave

City or Town

East Lansing

County

Ingham

State

Michigan

ZIP Code

48823

Taxing Authority (City or Township)

City Of East Lansing (INGHAM)

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

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

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.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

+33-20-01-13-115-015

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

168200

Current Taxable Value as established by the Board of Review:

154981

What do you believe is the fair market value?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

290000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

145000

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

 

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

Petitioner’s Signature: 

/s/ Evin Tas

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

Evin Tas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001272

City Of East Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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

Page 2

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

Evin Tas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001272

City Of East Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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

Page 3

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

Evin Tas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001272

City Of East Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

Page 2

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







Page 3

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.

Page 4

STATE

Page 5

STA

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Evin

M.I.

Last Name

Tas

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

336 Cowley Ave

City or Town

East Lansing

State

Michigan

ZIP Code

48823

Telephone Number

5173037868

E-mail Address

evin.tas@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

336 Cowley Ave

City or Town

East Lansing

County

Ingham

State

Michigan

ZIP Code

48823

Taxing Authority (City or Township)

City Of East Lansing (INGHAM)

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

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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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.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

+33-20-01-13-115-015

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

168200

Current Taxable Value as established by the Board of Review:

154981

What do you believe is the fair market value?

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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290000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

145000

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

 

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

Petitioner’s Signature: 

/s/ Evin Tas

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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