Record Finder / 26-002625-TT
Michigan

Mma Service Corp Petitioner Vs. City Of Lansing Respondent

Petitioner
Mma Service Corp
Respondent
City Of Lansing

Case overview

Docket number
26-002625-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Ingham
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Proof of service of petition was received.PETNot recorded08/19/2026Not recordedDownload
3Petition has been verifiedPET107/11/2026Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/13/2026$600.00Download

Documents

Read document text excerpt

Page 1

RECEIVED 

AM 

AUG 1 9 209 

MICHIGAN Tax 

PROPERTY TAX 

TRIBUNA). 

CONSULTANTS 

"YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 14, 2026 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket # 

6 - 00d 64 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

ylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: MMA Service Cor 

Petitioner 

v 

PETITION 

City of Lansing 

Respondent 

PROOQFIOF SERVICE 

MTT Docket # 26-002625 

Jon Aylsworth, deposes and says that on August 

14, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, City of Lansing 

124 W Michigan Ave, Lansing, MI 48933 

Clerk, City of Lansing 

124 W Michigan Ave, Lansing, MI 48933 

Via United States First-Class mail with proper postage affixed thereto, 

Clerk, Ingham County 

341 S Jefferson, Mason, MI 48854 

Director of Equalization, Ingham County 

PO Box 319, Mason, MI 48854 

Secretary of School Board, Lansing Publid School District 

519 West Kalamazoo St, Lansing, MI 48933 

: 

Secretary of School Board, Ingham Intermediate School District 

2630 West Howell Rd, Mason, MI 48854 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 4892) 

Clerk of the Court, Michigan Tax Tribunal

Page 3

tle 

RECEIVED 

MAY 13 2026 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TACHIBANA 

TRIBYNAH 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for MMA Service Corp 

Parcel #33-01-01-16-383-004 v. City of Lansing 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service Ly filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

i 

i 

Very truly yours, 

Enclosures

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN 

v 

City of Lansing, 

PETITION 

Petitioner, MMA Service Corp, through their agent, Property Ta 

follows: 

Petitioner is MMA Service Corp, whose p 

Lansing, MI 48933, 

Respondent, City of Lansing, establishes ] 

property. 

rincipal office 

evies and colle 

TAX TRIBUNAL 

Property Tax Consultants for MMA Service Corp, 

MTT Docket No. 26-002625 

x Consultants, petitions this Tribunal as 

or address is 620 S Capitol Ave Fl 

2, 

cts the property taxes on the subject 

The property identification is # 33-01-01 -16-383-004, and the subject property address is 620 S 

Capitol Ave, Lansing, MI 48933. The property is classified as commercial, real property. 

Petitioner’s Property is presently used for 

The property is located in Ingham County 

commercial. Petitioner believes that Petitioner's 

Property was originally designed to be used for commercial. 

and the school districts of Lansing Public and the 

Ingham Intermediate School District and Lansing Community College. 

This matter involves issues relating to the 

above for the 2026 tax year. 

frue cash and t; axable values for the parcel referenced 

For tax year 2026, Respondent’s Board of 

Review determined an assessed value of $2,253,100 a 

state equalized value of $2,253,100 and a taxable value of $1,671,797. 

Petitioner appealed to the 2026 March Bosd of Review and the requested relief was denied. 

| 

! 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan 

Constitution 

the fee simple interest as of the applicable 

tax date. 

and do not reflect the true cash value of 

Petitioner contends the true cash value of the subject property is $1,700,000 which would yield a 

state equalized value of $850,000 and the taxable value is $850,000. The amount in contention is 

$1,403,100 for assess

Page 5

Dated: May 13, 2026 

By: 

Jon Avtswoht! propery Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylin epropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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.

Read document text excerpt

Page 1

RECEIVED N\ 

AW 

MAY 18 2026 Se? 

PROPERTY TAX 

CONSULTANTS 

YOUR PRO PERT 

RICAN 

FRI BYR 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for MMA Service Corp 

Parcel # 33-01-01-16-383-004 v. City of Lansing 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for MMA Service Corp, 

v 

MTT Docket No. 

City of Lansing, 

PETITION 

Petitioner, MMA Service Corp, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

1. 

Petitioner is MMA Service Corp, whose principal office or address is 620 S Capitol Ave F12, 

Lansing, MI 48933. 

Respondent, City of Lansing, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 33-01-01-16-383-004, and the subject property address is 620 S 

Capitol Ave, Lansing, MI 48933. The property is classified as commercial, real property. 

Petitioners Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Ingham County and the school districts of Lansing Public and the 

Ingham Intermediate School District and Lansing Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,253,100 a 

state equalized value of $2,253,100 and a taxable value of $1,671,797. 

Petitioner appealed to the 2026 March Board of Review and the requested relief was denied. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,700,000 which would yield a 

state equalized value of $850,000 and the taxable value is $850,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

J 

Jon Aylspyorth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: MMA Service Corp 

Petitioner 

v 

PETITION 

City of Lansing 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

J an gwar

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.2026-07-11_11-45-05.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

MMA Service Corp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002625

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: July 11, 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

MMA Service Corp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002625

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: July 11, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MMA Service Corp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002625

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

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.

Read document text excerpt

Page 1

RECEIVED N\ 

AW 

MAY 18 2026 Se? 

PROPERTY TAX 

CONSULTANTS 

YOUR PRO PERT 

RICAN 

FRI BYR 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for MMA Service Corp 

Parcel # 33-01-01-16-383-004 v. City of Lansing 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for MMA Service Corp, 

v 

MTT Docket No. 

City of Lansing, 

PETITION 

Petitioner, MMA Service Corp, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

1. 

Petitioner is MMA Service Corp, whose principal office or address is 620 S Capitol Ave F12, 

Lansing, MI 48933. 

Respondent, City of Lansing, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 33-01-01-16-383-004, and the subject property address is 620 S 

Capitol Ave, Lansing, MI 48933. The property is classified as commercial, real property. 

Petitioners Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Ingham County and the school districts of Lansing Public and the 

Ingham Intermediate School District and Lansing Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $2,253,100 a 

state equalized value of $2,253,100 and a taxable value of $1,671,797. 

Petitioner appealed to the 2026 March Board of Review and the requested relief was denied. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,700,000 which would yield a 

state equalized value of $850,000 and the taxable value is $850,000. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

J 

Jon Aylspyorth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: MMA Service Corp 

Petitioner 

v 

PETITION 

City of Lansing 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

J an gwar

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.