Kaori Marikawa, Petitioner V City Of Lansing, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Kaori Marikawa, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002876

City Of Lansing,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-002876

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 15, 2025

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

Kaori Marikawa, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002876

City Of Lansing,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-002876

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF MICHIGAN

GRETCHEN

Page 6

MTT

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

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Kaori

M.I.

Last Name/Company Name

Marikawa

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

1814 N High St

City or Town

Lansing

State

Michigan

ZIP Code

48906

Telephone Number

517-295-3652

Fax Number

E-mail Address

E1410182641@outlook.com

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

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

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

1814 N High St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lansing

Michigan

48906

Taxing Authority (City or Township)

City Of Lansing (INGHAM)

County 

Ingham

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

I respectfully request the MTT to correct my property’s Assessed Values (AV) and Taxable Values (TV), and refund me all overpaid taxes: 

1.

Remove 3 nonexistent fixtures: two porches (CCP, CPP), one extra toilet, and one extra sink—verified by the 07/08/2025 house inspection (Exhibit 3) 

and deduct their values from my house AV and TV for tax year of 2023-2025 (and 2022 if possible)

2.

Deduct the AV and TV of the REMOVED nonexistent garage values: December Board of Review on 12/13/2023 removed the garage, but never 

deducted the garage values from my house’s 2023, 2024, 2025 AV and TV. (2023 AV and TV was voted by March Board of Review on 03/29/2023 before the 

garage removal) (Exhibits 2 & 1)

3.

Apply the above corrections retroactively to 2022 tax year, or provide guidance on how to correct 2022 AV and TV and get my overpayment back.

4.

Refund overpaid taxes for 2022–2025, upon above corrections.

5.

Correct True Cash Value: I purchased my house at 2022 Ingham County Auction on 10/19/2022, offered the highest bid of $18700 for the house, (the 

bundled vacant land was priced $2800). This is the Open Market True Cash Value. 

These changes are based on state law (MCL 211.27(2), 211.30) and supported by public records, inspections, and exhibits.

I did not receive the Property Valuation Statement from Lansing Assessor until I requested them to provide me the statement in July, whereby I found the 

abovementioned inconsistencies.

Furthermore, upon filing L-4155 Petition to State Tax Commission to correct the valuation, Lansing Assessor Jennifer Czeiszperger not only repeatedly filed 

"Disagreement" against my valuation corrections, furthermore she proposed revising my property valuation to be HIGHER than the current overvaluated True Cash 

Values, Assessed Values and Taxable Values, committing fraudulent, unlawful tax increases behind legal owner's back without providing notice to legal owner.

The details of the matter above are all laid out in the attached documents and evidence to this appeal.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2022, 2023, 2024, 2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner, Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: July

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 33-01-01-10-104-081

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Classification of Property:

Personal

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

21600

Current Taxable Value as established by the BOR:

17645

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

18700 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

9350

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to

Page 4

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

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

Kaori Marikawa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002876

City Of 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: September 11, 2025

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

Kaori Marikawa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002876

City Of 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: September 11, 2025

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

Kaori Marikawa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002876

City Of 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: September 11, 2025

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

1 / 8

Kaori Marikawa

Legal Property Owner

Parcel # 33-01-01-10-104-081

DATE: 07/22/2025

Michigan Tax Tribunal

RE: NOTICE GIVING RISE TO PROPERTY VALUATION APPEAL & FORMAL

COMPLAINT LETTER REGARDING ASSESSOR JENNIFER CZEISZPERGER’S

UNLAWFUL MISCONDUCTS

Dear Michigan Tax Tribunal (MTT):

1. I respectfully submit my Valuation Appeal to MTT, requesting to correct my property valuation

(see PART 1, p. 1-2), together with this letter of explanation with evidence attached below as one

whole of my Property Tax Valuation Petition;

and dispute of Assessor Jennifer Czeiszperger’s unlawful property tax increases proposed in

L-4155 Petition submitted to STC (see PART 2, p.3). Exhibits are included in p. 6-8.

2. Additionally, I submit the formal complaint against Lansing Assessor Jennifer Czeiszperger for her

repeated overwhelming Obstruction of Justice, unlawful misconduct and legal violations (see

PART 3, p.4-5).

PART 1: REQUEST TO CORRECT PROPERTY VALUATION

I respectfully request the MTT to correct my property’s Assessed Values (AV) and Taxable Values

(TV), and refund me all overpaid taxes:

1.

Remove 3 nonexistent fixtures: two porches (CCP, CPP), one extra toilet, and one extra

sink—verified by the 07/08/2025 house inspection (Exhibit 3) and deduct their values from my

house AV and TV for tax year of 2023-2025 (and 2022 if possible)

2.

Deduct the AV and TV of the REMOVED nonexistent garage values: December Board of Review

on 12/13/2023 removed the garage, but never deducted the garage values from my house’s

2023, 2024, 2025 AV and TV. (2023 AV and TV was voted by March Board of Review on

03/29/2023 before the garage removal) (Exhibits 2 & 1)

3.

Apply the above corrections retroactively to 2022 tax year, or provide guidance on how to

correct 2022 AV and TV and get my overpayment back.

4.

Refund overpaid taxes for 2022–2025, upon above corrections.

5.

Correct True Cash Value: I purchased my house at 2022 Ingham County Auction on 10/19/2022,

offered the highest bid of $18700 for the house, (the bundled vacant land was priced $2800).

This is the Open Market True Cash Value.

These changes are based on state law (MCL 211.27(2), 211.30) and supported by public records,

inspections, and exhibits.

Page 2

2 / 8

Explanation and Facts Warranting Property Valuation Correction:

1.

Nonexistence of porches (CCP and CPP), extra toilet, extra sink been confirmed by Jennifer

Czeiszperger (Exhibit 3) : Jennifer’s letter stated “On July 8, 2025, I personally inspected the property

to verify the fact that the property did not include the additional toilet and sink.” “Our records

indicated both CCP and CPP porches located on the front of the home. These porches are no longer

present and need to be removed from the record.”

Hence, I request: Remove 3 nonexistent fixtures: two porches (CCP, CPP), one extra toilet, and one

extra sink—verified by the 07/08/2025 house inspection (Exhibit 3) and deduct their values from my

house AV and TV for tax year of 2023-2025 (and 2022 if possible).

*Notes:

1)

Because Assessor Jennifer Czeiszperger refused to provide me the calculations formula and

breakdown, I was compelled to write Estimated amounts in my Form L4155, and I have

requested you to provide me the detailed calculation of the abovementioned 3 nonexistent

fixtures’ AV and TV. And the removed garage’s AV and TV.

2)

Jennifer Czeiszperger also intentionally delay and refuse to sign my submitted Form L4155

since 07/08/2025 after her verification, I hereby submit my Form L-4155 I signed on

07/21/2025 with this letter to you directly.

2.

On 12/13/2023, December Board of Review removed the nonexistent Garage, yet my house 2023,

2024, and 2025 AV and TV have NOT deducted the removed garage values. Because my house 2023

AV and TV was voted by March Board of Review on 03/29/2023 before the garage removal, assessor

office has NEVER corrected 2023 AV and TV. (Exhibits 2 & 1)

Hence, I request: Deduct the AV and TV of the REMOVED nonexistent garage values: December

Board of Review on 12/13/2023 removed the garage, but never deducted the garage values from my

house’s 2023, 2024, 2025 AV and TV. (2023 AV and TV was voted by March Board of Review on

03/29/2023 before the garage removal) (Exhibits 2 & 1)

Jennifer Czeiszperger’s Unlawful Obstruction of Justice, Delay, Block my L-4155 Submission,

Leverage My L-4155 to Retaliate Me - Why I Seek Valuation Appeal to MTT

1.

Jennifer Czeiszperger’s Unlawful Obstruction of Justice of My L-4155 Petition, and Invalid Rejection

1. 07/02/2025 (Garage Removal): I submitted a request to reduce AV/TV following the 12/13/2023

Board of Review's approval of the garage removal. Jennifer falsely claimed no corrections were

needed, disregarding the BOR ruling and public records (Exhibits 1&2).

2. 07/10/2025 (Nonexistent Fixtures): I requested removal of the nonexistent 2 porches, extra

toilet and sink, verified by Jennifer Czeiszperger. I repeatedly asked her to provide me the

calculation formula and amounts, but Jennifer refused to provide them, compelling me to leave

the “Requested AV/TV” columns blank with notes “I leave the requested value columns blank for

you to fill in corrected values.” Despite her own refusal to provide calculation and amounts,

Jennifer again rejected my L-4155, stated “I do not agree with this request as they did not include

any revised values for consideration.” She is intentionally blocking me to successfully submit my

L-4155. Her actions constitute Obstruction of Justice.

Furthermore, Jennifer abused L-4155 to unlawfully increase my property taxes by reclassifying the

home as “finished” retroactively, and suggested removing the 50% reduction beyond 2025, without

any factual evidence required by laws, or legal basis.

Page 3

3 / 8

PART 2: DISPUTE OF JENNIFER CZEISZPERGER’S UNLAWFUL VALUATION

INCREASES IN L-4155

I dispute Assessor Jennifer Czeiszperger’s unlawful, baseless, personally motivated property tax

increases as follows. Jennifer Czeiszperger has actively obstructed justice by delaying and

Page 4

4 /

Page 5

5 /

Page 6

6

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

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Kaori

M.I.

Last Name/Company Name

Marikawa

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

1814 N High St

City or Town

Lansing

State

Michigan

ZIP Code

48906

Telephone Number

517-295-3652

Fax Number

E-mail Address

E1410182641@outlook.com

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

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

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

1814 N High St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lansing

Michigan

48906

Taxing Authority (City or Township)

City Of Lansing (INGHAM)

County 

Ingham

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

I respectfully request the MTT to correct my property’s Assessed Values (AV) and Taxable Values (TV), and refund me all overpaid taxes: 

1.

Remove 3 nonexistent fixtures: two porches (CCP, CPP), one extra toilet, and one extra sink—verified by the 07/08/2025 house inspection (Exhibit 3) 

and deduct their values from my house AV and TV for tax year of 2023-2025 (and 2022 if possible)

2.

Deduct the AV and TV of the REMOVED nonexistent garage values: December Board of Review on 12/13/2023 removed the garage, but never 

deducted the garage values from my house’s 2023, 2024, 2025 AV and TV. (2023 AV and TV was voted by March Board of Review on 03/29/2023 before the 

garage removal) (Exhibits 2 & 1)

3.

Apply the above corrections retroactively to 2022 tax year, or provide guidance on how to correct 2022 AV and TV and get my overpayment back.

4.

Refund overpaid taxes for 2022–2025, upon above corrections.

5.

Correct True Cash Value: I purchased my house at 2022 Ingham County Auction on 10/19/2022, offered the highest bid of $18700 for the house, (the 

bundled vacant land was priced $2800). This is the Open Market True Cash Value. 

These changes are based on state law (MCL 211.27(2), 211.30) and supported by public records, inspections, and exhibits.

I did not receive the Property Valuation Statement from Lansing Assessor until I requested them to provide me the statement in July, whereby I found the 

abovementioned inconsistencies.

Furthermore, upon filing L-4155 Petition to State Tax Commission to correct the valuation, Lansing Assessor Jennifer Czeiszperger not only repeatedly filed 

"Disagreement" against my valuation corrections, furthermore she proposed revising my property valuation to be HIGHER than the current overvaluated True Cash 

Values, Assessed Values and Taxable Values, committing fraudulent, unlawful tax increases behind legal owner's back without providing notice to legal owner.

The details of the matter above are all laid out in the attached documents and evidence to this appeal.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2022, 2023, 2024, 2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner, Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: July

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 33-01-01-10-104-081

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Classification of Property:

Personal

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

21600

Current Taxable Value as established by the BOR:

17645

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

18700 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

9350

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to

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STA

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