Marisa Nicole Martinez, 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 

Marisa Nicole Martinez, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002202 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002202 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

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. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: December 29, 2025 

gc 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Marisa Nicole Martinez 

! 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002202 

City of Lansing 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Ingham 

County. 

2. 

Parcel Number: 33-01-01-17-229-221 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

57300 

57300 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

56200 

28100 

28100 

5. 

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

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Loss/losses for condition

Page 2

MOAHR Docket No. 25-002202 

Page 2 of 2 

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

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

| (1 

Printed Name: Marisa Nicole Martinez 

Date: 

12/18/25 

ondent’s authorized representative: 

Signature of Resp 

Printed Name: Rheyn Williams 

Date: 12/18/2025 

12/18/25

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Marisa Nicole Martinez 

! 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002202 

City of Lansing 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Ingham 

County. 

2. 

Parcel Number: 33-01-01-17-229-221 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

57300 

57300 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

56200 

28100 

28100 

5. 

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

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Loss/losses for condition

Page 2

MOAHR Docket No. 25-002202 

Page 2 of 2 

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

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

| (1 

Printed Name: Marisa Nicole Martinez 

Date: 

12/18/25 

ondent’s authorized representative: 

Signature of Resp 

Printed Name: Rheyn Williams 

Date: 12/18/2025 

12/18/25

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

Marisa Nicole Martinez, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002202

City Of Lansing,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 17, 2025, 

and finds that the stipulation is signed by a representative that has not previously 

appeared in this case. Further, the stipulation does not provide adequate contact 

information for the party’s new representative and the representative has not filed an 

appearance. See TTR 253 and 229. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: December 18, 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

MTT Docket No. 25-002202

Page 2 of 6

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

Marisa Nicole Martinez, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002202

City Of Lansing,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 17, 2025, 

and finds that the stipulation is signed by a representative that has not previously 

appeared in this case. Further, the stipulation does not provide adequate contact 

information for the party’s new representative and the representative has not filed an 

appearance. See TTR 253 and 229. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: December 18, 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 4

MTT Docket No. 25-002202

Page 4 of 6

Page 5

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

Marisa Nicole Martinez, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002202

City Of Lansing,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 17, 2025, 

and finds that the stipulation is signed by a representative that has not previously 

appeared in this case. Further, the stipulation does not provide adequate contact 

information for the party’s new representative and the representative has not filed an 

appearance. See TTR 253 and 229. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation

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 

hati 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

Marisa Nicole Martinez 

Petitioner(s) 

\ 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 25-002202 

City of Lansing 

\ 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Ingham 

County. 

2. 

Parcel Number: 33-01-01-17-229-221 

/ 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

57300 

57300 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

2025 

56200 

28100 

Tv 

28100 

5. 

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

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Loss/losses for condition 

6. 

List any special terms 

the execution of a 

Co 

PO BOX 30232, LANSI!

Page 2

MTT Docket No. 25-002202 

Page 2 of 2 

PRT 

NOTE: The Stipulation MUST 

appeal (including subsequent ta 

pending in the Small Claims D 

appeal of specific parcels and/

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

Marisa Nicole Martinez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002202

City Of 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. 25-002202

Page 2 of 8

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: September 9, 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

Marisa Nicole Martinez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002202

City Of 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

Page 4

MTT

Page 5

STATE

Page 6

M

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

6. Assessor Change Reason(s):

1. TAXABLE VALUE:

4. STATE EQUALIZED VALUE (SEV):

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR:

W 78.75 FT OF S 2 R LOT 3 BLOCK 1 CLAYPOOL SUB

LEGAL DESCRIPTION:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

5. There WAS or WAS NOT a transfer of ownership on this property in 

LANSING, MI 48915

% Exempt As "Qualified Agricultural Property

PARCEL IDENTIFICATION

0

57,300

0

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM

33-01-01-17-229-221

CITY LIFE LANSING INC

PO BOX 22181

LANSING, MI 48909

500 N BUTLER BLVD

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

57,300

57,300

0

57,300

57,300

1.000

57,300

WAS NOT

2024

% Exempt As "Homeowners Principal Reside

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

Commercial

Commercial

201

201

CITY OF LANSING

ASSESSOR 3RD FLOOR CITY HALL

124 W MICHIGAN AVE

LANSING, MI 48933-2500

The 2025 Inflation rate Multiplier is: 1.031

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Name:

JENNIFER CZEISZPERGER

Phone:

(517) 483-7624

Email Address:

ASSESSOR@LANSINGMI.GOV

March Board of Review Appeal Information:

THE BOARD OF REVIEW OF THE CITY OF LANSING WILL MEET IN REGULAR SESSION TO HEAR APPEALS ON MONDAY,

MARCH 10, 2025, TUESDAY, MARCH 11, 2025 AND THURSDAY, MARCH 13, 2025 – 9AM TO 4:30 PM, AND WEDNESDAY,

MARCH 12, 2025 – 1:00 PM TO 9:00 PM; AT LANSING CITY HALL, 124 W MICHIGAN AVE. PLEASE CALL THE ASSESSING

OFFICE AT 517 483-7624 TO MAKE AN APPOINTMENT. 

ALL WRITTEN APPEALS MUST BE RECEIVED BY WEDNESDAY, MARCH 12TH, 2025 BY 5:00 PM. VISIT OUR WEBSITE @

WWW.LANSINGMI.GOV/182/CITY-ASSESSOR FOR MORE INFORMATION REGARDING APPEALS.

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002202

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Lansing (INGHAM)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Rheyn

M.I.

K

Last Name

Williams

Firm Name (if any)

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

3rd Floor City Hall

124 W Michigan Ave

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

517-483-4024

Fax Number

E-mail Address

rheyn.williams@lansingmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

An inspection will be performed and a valuation disclosure provided no later than 14 days prior to the hearing date.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

33-01-01-17-229-221

Classification of Property:

Real 

Commercial

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

57300

Current Taxable Value as established by the BOR:

57300

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

114600

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

57300

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Rheyn K Williams

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

Marisa Nicole Martinez, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002202 

City Of Lansing,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: July 16, 2025

By: Tribunal Clerk

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

1 See TTR 229(1).

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

Marisa Nicole Martinez, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002202 

City Of Lansing,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: July 16, 2025

By: Tribunal Clerk

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

2 See TTR 229(1).

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

Marisa

M.I.

Nicole

Last Name/Company Name

Martinez

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

PO Box 22181

City or Town

Lansing

State

Michigan

ZIP Code

48909

Telephone Number

517-881-1931

Fax Number

E-mail Address

contact@citylifelansing.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Ashley

M.I.

Last Name

Brzezinski

Firm Name (if any)

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

1616 Davis Ave

City or Town

Lansing

State

Michigan

ZIP Code

48910

Telephone Number

5178811931

Fax Number

E-mail Address 

ashley@citylifelansing.com

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]

500 N Butler Blvd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lansing

Michigan

48909

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

 

Section 5: Explain the Reason for this Appeal

We had an appraisal done April 2024 that came back as $15,000-$20,000 to sell as is. It is a vacant, gutted building down to the studs.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 33-01-01-17-229-221

Classification of Property:

Personal

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

53000

Current Taxable Value as established by the BOR:

53000

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

20000 

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

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

20000

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or

Page 4

STATE

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

Marisa Nicole Martinez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002202

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: July 16, 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

Marisa Nicole Martinez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002202

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: July 16, 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

6. Assessor Change Reason(s):

1. TAXABLE VALUE:

4. STATE EQUALIZED VALUE (SEV):

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR:

W 78.75 FT OF S 2 R LOT 3 BLOCK 1 CLAYPOOL SUB

LEGAL DESCRIPTION:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

5. There WAS or WAS NOT a transfer of ownership on this property in 

LANSING, MI 48915

% Exempt As "Qualified Agricultural Property

PARCEL IDENTIFICATION

0

57,300

0

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM

33-01-01-17-229-221

CITY LIFE LANSING INC

PO BOX 22181

LANSING, MI 48909

500 N BUTLER BLVD

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

57,300

57,300

0

57,300

57,300

1.000

57,300

WAS NOT

2024

% Exempt As "Homeowners Principal Reside

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

Commercial

Commercial

201

201

CITY OF LANSING

ASSESSOR 3RD FLOOR CITY HALL

124 W MICHIGAN AVE

LANSING, MI 48933-2500

The 2025 Inflation rate Multiplier is: 1.031

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Name:

JENNIFER CZEISZPERGER

Phone:

(517) 483-7624

Email Address:

ASSESSOR@LANSINGMI.GOV

March Board of Review Appeal Information:

THE BOARD OF REVIEW OF THE CITY OF LANSING WILL MEET IN REGULAR SESSION TO HEAR APPEALS ON MONDAY,

MARCH 10, 2025, TUESDAY, MARCH 11, 2025 AND THURSDAY, MARCH 13, 2025 – 9AM TO 4:30 PM, AND WEDNESDAY,

MARCH 12, 2025 – 1:00 PM TO 9:00 PM; AT LANSING CITY HALL, 124 W MICHIGAN AVE. PLEASE CALL THE ASSESSING

OFFICE AT 517 483-7624 TO MAKE AN APPOINTMENT. 

ALL WRITTEN APPEALS MUST BE RECEIVED BY WEDNESDAY, MARCH 12TH, 2025 BY 5:00 PM. VISIT OUR WEBSITE @

WWW.LANSINGMI.GOV/182/CITY-ASSESSOR FOR MORE INFORMATION REGARDING APPEALS.

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

Marisa

M.I.

Nicole

Last Name/Company Name

Martinez

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

PO Box 22181

City or Town

Lansing

State

Michigan

ZIP Code

48909

Telephone Number

517-881-1931

Fax Number

E-mail Address

contact@citylifelansing.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Ashley

M.I.

Last Name

Brzezinski

Firm Name (if any)

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

1616 Davis Ave

City or Town

Lansing

State

Michigan

ZIP Code

48910

Telephone Number

5178811931

Fax Number

E-mail Address 

ashley@citylifelansing.com

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]

500 N Butler Blvd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lansing

Michigan

48909

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

 

Section 5: Explain the Reason for this Appeal

We had an appraisal done April 2024 that came back as $15,000-$20,000 to sell as is. It is a vacant, gutted building down to the studs.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 33-01-01-17-229-221

Classification of Property:

Personal

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

53000

Current Taxable Value as established by the BOR:

53000

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

20000 

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

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

20000

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or

Page 4

STATE

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.