Record Finder / 26-001321-TT
Michigan

Hunter Towne Properties LLC Petitioner Vs. City Of Lansing Respondent

Petitioner
Hunter Towne Properties LLC
Respondent
City Of Lansing

Case overview

Docket number
26-001321-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Ingham
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Consent JudgmentNot recordedNot recorded10/22/2026Not recordedDownload
6A Stipulation has been received.Not recordedNot recorded10/05/2026$50.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded09/25/2026Not recordedDownload
4Proof of service of petition was received.PETNot recorded09/21/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/05/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/05/2026Not recordedDownload
1A petition was received.PETNot recorded05/23/2026$675.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

26-001321 Consent Judgment.pdfRead complete document text →
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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 

Hunter Towne Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-001321 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-001321 

Page 2 of 2 

 

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

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

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

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

8.66%, (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (x) 

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: October 22, 2026 

 

 

 

By: /s/ Patricia L. Halm 

jc 

 

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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Hunter Towne Properties - Lansing - 2026 stipulation executed.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Hunter Towne Properties, LLC, 

Petitioner, 

V 

City of Lansing, 

Respondent. 

ww 

BT VET Fer 

eri 

MTT Docket No. 26-001321 

/ 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The subject property is in Ingham County. 

2. 

The subject property parcel numbers are 33 01 01 35 453 001, 33 01 01 35 451 012, 33 01 

01 35 452 002 and 33 01 01 35 452 011. 

3. 

The values for the properties identified above as established by Respondent’s Board of 

Review are: 

33 01 01 35 453 001 

| 

] 

BN 

Tax year 

| True Cash Value 

Assessed Value 

Taxable Value 

2026 

| 12,829,800 

) 

6,414,900 

6, 121 220 

330101 35 451 012 

Co 

] 

Tax year 

| True Cash Value 

Assessed Value 

Taxable Value 

2026 

| 3,389, 200 

1,694,600 

1,671,122 

33 01 01 35 452 002 

LL 

LL 

| 

Tax year 

True Cash Value 

Assessed Value 

BB 

Taxable Value 

| 2026 

| 6,373,200 

| 3,186,600 

3,148,338 

33 01 01 35 452 011 

Tax year 

True Cash Value 

Assessed Value 

| Taxable Value ~~ 

| 2026 

| 

3,062,600 

1 ,531,300 

1,460,934 

) 

4. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

33 01 01 35 453 001 

LL 

Tax year 

True Cash Value 

| 

Assessed Value 

| 2026 

| 11,616,000 

5,808.0 000 

| 

ET Value 

5,808,000

Page 2

33 01 01 35 451 012 

Tax year 

| True Cash Value 

[ Assessed Value 

‘Taxable Value Co 

2026 

2,816,000 

| 1,408,000 

| 1408000 

cc 

| Tax year 

| True Cash Value 

Assessed Value 

| Taxable Value 

tre Sarco 

Bsr ims 

icoeniBssesranwr 

BO 

| 

2026 

| 5,852,000 

2,926,000 

| 2,926,000 

33 01 01 35452 011 

Jr 

gee 

| 

Taxyear 

i 

True Cash Value 

| Assessed Value 

2026 

2,904,000 

1,452,000 

| HB Taxable Value 

| 1,452,000 

| 

5. 

Ifthe stipulated TV does not equal the prior year TV multiplied by the applicable inflation 

multiplier, explain why. 

6. 

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

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

refund, the waiver of interest, etc: 

Any refund will be made payable to “Hunter Towne Properties, LLC” and mailed to 

counsel, Peter Ellenson, 30500 Northwestern Highway, Suite 500, Farmington Hills, MI 

48334. Petitioner may communicate directly with municipal and county treasurers to 

effectuate this provision. 

IF APPLICABLE, complete the following: 

7. 

The parties agree to the withdrawal of parcel number: 

8. 

The parties agree to the withdrawal of tax years: 

Signature of Petitioner’s Authorized Representative: 

/s/ Peter Ellenson 

Fe 

Printed Name: Peter Ellenson, Petitioner's Representative 

Date: September 30, 2026 

Signature of Respondent’s Authorized Representative: 

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Printed Name: Je nifer Hendrix, Respondent’s Representative 

Date: 

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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: 26-001321

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

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Hunter Towne Properties - Lansing - 2026 stipulation executed

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

RECEIVED 

SEP 2 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

HUNTER TOWNE PROPERTIES, LLC 

Petitioner 

v 

MOAHR Docket 26-001321 

Parcel No. 33-01-01-35-453-001, 

33-01-01-35-451-012, 

33-01-01-35-452-002 & 

33-01-01-35-452-011 

CITY OF LANSING, 

Respondent 

Jennifer Hendrix, MMAO 

Stacey Bassi, 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 Representative, Jennifer Hendrix, hereby 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

2. 

Respondent admits the allegations in Paragraph 2.

Page 2

MTT Docket # 26-001321 

10. 

11. 

Respondent neither admits nor denies the allegations in Paragraph 6 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 7. 

Respondent admits the allegations in Paragraph 8. 

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 

33-01-01-35-453-001 

$12,829,800 

$6,414,900 

$6,121,220 

33-01-01-35-451-012 

$3,389,200 

$1,694,600 

$1,671,122 

33-01-01-35-452-002 

$6,373,200 

$3,186,600 

$3,148,338 

33-01-01-35-452-011 

$3,062,600 

$1,531,300 

$1,460,934 

Respondent contends that the 2026 values for the property identified above are: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

33-01-01-35-453-001 

$12,829,800 

$6,414,900 

$6,121,220 

33-01-01-35-451-012 

$3,389,200 

$1,694,600 

$1,671,122 

33-01-01-35-452-002 

$6,373,200 

$3,186,600 

$3,148,338 

33-01-01-35-452-011 

$3,062,600 

$1,531,300 

$1,460,934 

The 2026 values in dispute for the property identified above are: 

Parcel Number 

True Cash Value | Assessed Value 

| Taxable Value 

33-01-01-35-453-001 

$0 

$0 

$0 

33-01-01-35-451-012 

$0 

$0 

$0 

33-01-01-35-452-002 

$0 

$0 

$0 

33-01-01-35-452-011 

$0 

$0 

$0 

12. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies 

that those issues have merit and further denies that Petitioner is entitled to any relief. 

Further, the subject property did not have any “additions” or “losses” for the 2026 tax 

year, and leaving Petitioner to their strictest proofs. 

13. Respondent denies the allegations in Paragraph 13 for the reason that it is untrue. In further

Page 3

MTT Docket # 26-001321 

WHEREFORE, Respondent City of Lansing respectfully requests that this Honorable Tribunal 

dismiss the Petition; affirm Respondent’s assessed and taxable values, subject to county and state 

equalization., and award Respondent its cost and attorney fees. 

OFFICE OF THE CITY ASSESSOR 

CITY OF LANSING 

Dated: ~~ 

By: 

) 

A 

: 

7 

A loa lo, 

¢U/, 

Jennifer Hendrix, MMAO 

= 

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 # 26-001321 

AFFIRMATIVE DEFENSES 

PLEASE TAKE NOTICE that Respondent City of Lansing will rely on the 

following affirmative defenses: 

A. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against the Respondent and to support Petitioner’s claim for relief. 

B. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

C. 

Petitioner has the burden of establishing the property’s true cash value. See MCL 

205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

D. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, 

discrimination, and application of wrong principles or illegality on the part of the Respondent or 

its agents. 

E. 

Petitioner fails to allege the mode and method of assessing the subject property 

failed to conform to the mode and method applied in the case of all properties within the 

Respondent’s taxing unit for the tax year in questions. 

F. 

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

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

G. 

Petitioner fails to allege specific and sufficient facts to support its allegations that 

the assessed value of the subject property, as equalized, is at a level other than 50% and it also 

fails to allege specific and sufficient facts to support its allegations that the subject property’s

Page 5

MTT Docket # 26-001321 

L 

Petitioner asks this Tribunal to grant it illegal preference by application of a method 

of assessment different from that utilized in the assessment of other properties in the Respondent’s 

taxing unit, thereby shifting an otherwise equitable tax burden to the City’s remaining taxpayers. 

J. 

Petitioner, in essence, seeks by petition to challenge the process of county and state 

equalization as to which it has no legal standing and cannot maintain a cause of action. 

K. 

Any decrease in the value of Petitioner’s property was a result of its own intentional 

acts and/or negligence and cannot be allowed to reduce

Page 6

STAT

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Hunter Towne Properties - Lansing - POS 2026 ET Petition.pdfRead complete document text →
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Page 1

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

_______________________________ 

_______________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing 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): 

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

3. County Equalization Director (via first class mail or personal service): 

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

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

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

[Signature of person who is serving/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 

Hunter Towne Properties, LLC

26-001321

City of Lansing

Peter Ellenson

September 21, 2026

Lansing Assessor, 124 W Michigan Avenue, 3rd Floor, Lansing, MI 48933

Lansing Clerk, 124 W. Michigan Avenue, 9th Floor, Lansing, MI 48933

Ingham County Equalization Director, 341 S Jefferson St, Mason, MI 48854

Ingham County Clerk, 341 S Jefferson St, Mason, MI 48854

Secretary of the Board, Lansing Public Schools, 519 W Kalamazoo St, Lansing, MI 

48933

/s/ Peter Ellenson

Peter Ellenson

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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: 26-001321

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: Hunter Towne Properties - Lansing - POS 2026 ET Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Hunter Towne Properties - Lansing - ET Petition 2026.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

HUNTER TOWNE PROPERTIES, LLC, 

 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Dkt. No. 

 

 

 

 

 

 

 

 

 

CITY OF LANSING, 

 

 

 

 

Parcel Nos. 33 01 01 35 453 001 

Respondent. 

 

 

 

 

33 01 01 35 451 012 

______________________________________/ 

 

33 01 01 35 452 002 

 

 

 

 

 

 

 

 

33 01 01 35 452 011 

PETER ELLENSON (P 47383) 

 

 

 

 

LAW OFFICE OF PETER ELLENSON, P.C. 

 

 

Attorney for Petitioner 

 

 

 

 

 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

248 406 4443 

peter@ellensonlaw.com 

______________________________________/ 

 

ENTIRE TRIBUNAL TAX PETITION – TY 2026 

 

 

NOW COMES Petitioner, HUNTER TOWNE PROPERTIES, LLC, through its 

attorney, PETER ELLENSON, and states as follows in support of this Petition: 

1. 

Petitioner is a party in interest with respect to the property taxes for the following 

parcel numbers: 33 01 01 35 453 001, located at 2700 Beaujardin Drive, Lansing, MI 48910; 33 

01 01 35 451 012 and 33 01 01 35 452 002 both located at 2901 Beaujardin; and 33 01 01 35 452 

011 located at 3021 Beaujardin. 

 

2. 

Petitioner’s principal office address is 4915 Belle Chase Blvd., Lansing, MI 

48910. 

3. 

Respondent City of Lansing assesses and collects the ad valorem property taxes 

associated with the subject parcels. 

4. 

The subject properties are classified as commercial improved (201). 

5. 

The subject properties are located in Ingham County.

Page 2

6. 

This appeal involves the properties’ true cash and taxable values. 

7. 

The tax year at issue is 2026. 

8. 

No Board of Review petition was filed or required. 

9. 

The 2026 values for the subject properties as established by the Respondent at its 

March 2026 Board of Review are: 

33 01 01 35 453 001 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

12,829,800 

 

 

6,414,900 

 

 

6,121,220 

 

33 01 01 35 451 012 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

3,389,200 

 

 

1,694,600 

 

 

1,671,122 

 

33 01 01 35 452 002 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

6,373,200 

 

 

3,186,600 

 

 

3,148,338 

 

33 01 01 35 452 011 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

3,062,600 

 

 

1,531,300 

 

 

1,460,934 

 

10. 

Petitioner contends that the values for the subject property are: 

33 01 01 35 453 001 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

10,000,000 

 

 

5,000,000 

 

 

5,000,000 

 

33 01 01 35 451 012 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,500,000 

 

 

1,250,000 

 

 

1,250,000 

 

33 01 01 35 452 002 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

5,000,000 

 

 

2,500,000 

 

 

2,500,000 

 

33 01 01 35 452 011 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,500,000 

 

 

1,250,000 

 

 

1,250,000

Page 3

11. 

The values in dispute for the subject property are: 

33 01 01 35 453 00 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,829,800 

 

 

1,414,900 

 

 

1,121,220 

 

33 01 01 35 451 012 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

889,200 

 

 

444,600 

 

 

421,122 

 

33 01 01 35 452 002 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,373,200 

 

 

686,600 

 

 

648,338 

 

33 01 01 35 452 011 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

562,600 

 

 

281,300 

 

 

210,934 

 

12. 

Petitioner requests that this Honorable Tribunal order the assessing entity to 

correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or 

on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 

13. 

The basis for the requested relief is that the assessed and taxable values exceed 

50% of the true cash value of the subject properties. 

 

Respectfully submitted, 

 

/s/ Peter Ellenson 

_______________________________ 

 

Date: May 23, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner 

248 406 4443 

peter@ellensonlaw.com

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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

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

Hunter Towne Properties, LLC

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

4915 Belle Chase

City or Town

Lansing

State

Michigan

ZIP Code

48910

Telephone Number

2484064443

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

peter@ellensonlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Law Office of Peter Ellenson, PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334-3177

Telephone Number

2487031134

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

peter@ellensonlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

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

2800 Beaujardin Drive

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48910

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.)

Yes

 

 

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 01 01 35 453 001

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:

6414900

Current Taxable Value as established by the Board of Review:

6121220

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

10000000

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

5000000

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

5000000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33 01 01 35 451 012

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:

1694600

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1671122

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

2500000

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

1250000

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

1250000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33 01 01 35 452 002

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:

3186600

Current Taxable Value as established by the Board of Review:

3148338

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

5000000

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

2500000

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

2500000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33 01 01 35 452 011

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:

1531300

Current Taxable Value as established by the Board of Review:

1460934

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

2500000

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

1250000

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

1250000

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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.

ET_Notice_of_Docket_Number.2026-08-05_17-21-32.pdfRead complete document text →
Read document text excerpt

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

Hunter Towne Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001321

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: August 5, 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

Hunter Towne Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001321

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: August 5, 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.

Hunter Towne Properties - Lansing - ET Petition 2026.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

HUNTER TOWNE PROPERTIES, LLC, 

 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Dkt. No. 

 

 

 

 

 

 

 

 

 

CITY OF LANSING, 

 

 

 

 

Parcel Nos. 33 01 01 35 453 001 

Respondent. 

 

 

 

 

33 01 01 35 451 012 

______________________________________/ 

 

33 01 01 35 452 002 

 

 

 

 

 

 

 

 

33 01 01 35 452 011 

PETER ELLENSON (P 47383) 

 

 

 

 

LAW OFFICE OF PETER ELLENSON, P.C. 

 

 

Attorney for Petitioner 

 

 

 

 

 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

248 406 4443 

peter@ellensonlaw.com 

______________________________________/ 

 

ENTIRE TRIBUNAL TAX PETITION – TY 2026 

 

 

NOW COMES Petitioner, HUNTER TOWNE PROPERTIES, LLC, through its 

attorney, PETER ELLENSON, and states as follows in support of this Petition: 

1. 

Petitioner is a party in interest with respect to the property taxes for the following 

parcel numbers: 33 01 01 35 453 001, located at 2700 Beaujardin Drive, Lansing, MI 48910; 33 

01 01 35 451 012 and 33 01 01 35 452 002 both located at 2901 Beaujardin; and 33 01 01 35 452 

011 located at 3021 Beaujardin. 

 

2. 

Petitioner’s principal office address is 4915 Belle Chase Blvd., Lansing, MI 

48910. 

3. 

Respondent City of Lansing assesses and collects the ad valorem property taxes 

associated with the subject parcels. 

4. 

The subject properties are classified as commercial improved (201). 

5. 

The subject properties are located in Ingham County.

Page 2

6. 

This appeal involves the properties’ true cash and taxable values. 

7. 

The tax year at issue is 2026. 

8. 

No Board of Review petition was filed or required. 

9. 

The 2026 values for the subject properties as established by the Respondent at its 

March 2026 Board of Review are: 

33 01 01 35 453 001 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

12,829,800 

 

 

6,414,900 

 

 

6,121,220 

 

33 01 01 35 451 012 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

3,389,200 

 

 

1,694,600 

 

 

1,671,122 

 

33 01 01 35 452 002 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

6,373,200 

 

 

3,186,600 

 

 

3,148,338 

 

33 01 01 35 452 011 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

3,062,600 

 

 

1,531,300 

 

 

1,460,934 

 

10. 

Petitioner contends that the values for the subject property are: 

33 01 01 35 453 001 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

10,000,000 

 

 

5,000,000 

 

 

5,000,000 

 

33 01 01 35 451 012 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,500,000 

 

 

1,250,000 

 

 

1,250,000 

 

33 01 01 35 452 002 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

5,000,000 

 

 

2,500,000 

 

 

2,500,000 

 

33 01 01 35 452 011 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,500,000 

 

 

1,250,000 

 

 

1,250,000

Page 3

11. 

The values in dispute for the subject property are: 

33 01 01 35 453 00 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,829,800 

 

 

1,414,900 

 

 

1,121,220 

 

33 01 01 35 451 012 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

889,200 

 

 

444,600 

 

 

421,122 

 

33 01 01 35 452 002 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,373,200 

 

 

686,600 

 

 

648,338 

 

33 01 01 35 452 011 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

562,600 

 

 

281,300 

 

 

210,934 

 

12. 

Petitioner requests that this Honorable Tribunal order the assessing entity to 

correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or 

on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 

13. 

The basis for the requested relief is that the assessed and taxable values exceed 

50% of the true cash value of the subject properties. 

 

Respectfully submitted, 

 

/s/ Peter Ellenson 

_______________________________ 

 

Date: May 23, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner 

248 406 4443 

peter@ellensonlaw.com

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

Page 1

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

Hunter Towne Properties, LLC

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

4915 Belle Chase

City or Town

Lansing

State

Michigan

ZIP Code

48910

Telephone Number

2484064443

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

peter@ellensonlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Law Office of Peter Ellenson, PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334-3177

Telephone Number

2487031134

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

peter@ellensonlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

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

2800 Beaujardin Drive

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48910

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.)

Yes

 

 

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 01 01 35 453 001

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:

6414900

Current Taxable Value as established by the Board of Review:

6121220

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

10000000

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

5000000

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

5000000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33 01 01 35 451 012

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:

1694600

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1671122

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

2500000

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

1250000

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

1250000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33 01 01 35 452 002

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:

3186600

Current Taxable Value as established by the Board of Review:

3148338

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

5000000

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

2500000

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

2500000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33 01 01 35 452 011

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:

1531300

Current Taxable Value as established by the Board of Review:

1460934

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

2500000

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

1250000

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

1250000

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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.