Nathanael Usher, Marianna Usher Petitioners Vs. City Of Lansing Respondent

Page 1

STATE OF MICHIGAN 

RECEIVED 

AUG 2 4 2026 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRY CHIGAN TAX TRIBUNAL 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

NATHANAEL AND MARIANNA USHER 

Petitioner 

v 

MOAHR Docket 26-002574 

Parcel No. 33-01-02-32-210-039 

CITY OF LANSING, 

Respondent 

Jennifer Hendrix, MMAQ 

City Assessor 

124 W. Michigan Avenue 

3rd Floor, City Hall 

Lansing, MI 48933 

(517) 483-4136 

Jennifer.czeiszperger@lansingmi.gov 

RESPONDENT’S ANSWER TO PETITIONER'S PETITION 

AND AFFIRMATIVE DEFENSES 

RESPONDENT, the City of Lansing, through its Assessor, Jennifer Hendrix, hereby responds 

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

1. 

Respondent admits the allegations in Paragraph 1. 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Petitioner has not set forth any allegations to warrant a response. 

4. 

Petitioner has not set forth any allegations to warrant a response.

Page 2

MTT Docket # 26-002574 

13. 

14. 

15. 

16. 

17. 

18. 

19. 

Petitioner has not set forth any allegations to watrant a response. 

. Respondent admits the allegations in Paragraph 10. 

. Respondent admits the allegations in Paragraph 11. 

. Respondent lacks the information and knowledge necessary to respond to the allegations 

in Paragraph 12. The owner of record is Nathanael and Marianna Usher, 2632 Carnoustie 

Dr, Okemos, MI 48864. 

Respondent neither admits nor denies the allegations in Paragraph 13 for reason that 

they do not have sufficient knowledge to for a belief as to the truth of the allegations and 

leaving Petitioner to their strictest proofs. 

Respondent admits the allegations in Paragraph 14. 

Petitioner has not set forth any allegations to warrant a response. 

The 2026 values for the property identified above as established by Respondent’s Board 

of Review are: 

Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

33-01-02-32-210-039 

$721,600 

$360,800 

$360,800 

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

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

33-01-02-32-210-039 

$721,600 

$360,800 

$360,800 

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

Parcel Number 

True Cash Value | Assessed Value 

| Taxable Value 

33-01-02-32-210-039 

$0 

$0 

$0 

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

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

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

year, and leaving Petitioner to their strictest proofs.

Page 3

MTT Docket # 26-002574 

have any “additions” or “losses” for the 2026 tax year and leaving Petitioner to their 

strictest proofs. 

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

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

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

OFFICE OF THE CITY ASSESSOR 

CITY OF LANSING 

Dated: 

3] [7 4% 

24 

Nc 

\o 

d 

NVARR TORN Q0Y 

Jennifer Hendrix, MMAO 

City Assessor, City of Lansing 

3d Floor, City Hall 

124 W Michigan Ave 

Lansing, Michigan 48933 

Telephone: (517) 483-4136 

Jennifer.czeiszperger@lansingmi.gov

Page 4

MTT Docket # 26-002574 

AFFIRMATIVE DEFENSES 

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

following affirmative defenses: 

A. 

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

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

B. 

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

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

C. 

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

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

D. 

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

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

its agents. 

E. 

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

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

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

F. 

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

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

G. 

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

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

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

Page 5

MTT Docket # 26-002574 

IL 

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

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

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

I. 

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

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

K. 

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

acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 

L. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

Petitioner’s 

property 

and 

established its taxable value in accordance with statutory and constitutional requirements. 

M. 

Respondent reserves the right to add affirmative defenses which may become 

known during the course of informal or formal discovery proceedings. 

WHEREFORE, Respondent denies that the Petitioner 

is entitled to any relief and 

respectfully requests that the Respondent’s assessed

Page 6

STAT

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Page 1

Attorneys: 

Thomas A. Klug 

* 

Jeffrey D. Klug 

Alexaiidra Tolzman 

~ Also Licensed in Florida 

“L.L.M. Taxation 

K LUG LAW FI RM 

"Of Counsel 

TRUSTED 

& 

EXPERIENCED 

Attorneys at Law 

www.kluglawfimm.com 

2222 W. Grand River Ave 

Okemos, MI 4886¢ 

Phone: 517-349-5584 

Fax: 517-349-558¢ 

Email: kIf@klugtaxlawfirm.con 

RECEIVED 

AUG 04 2026 

MICHIGAN TAX TRIBUNAL 

July 28, 2026 

Samantha Snow Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

NATHANAEL AND MARIANNA USHER 

Vv 

CITY OF LANSING 

MTT DOCKET NO: 26-002574 

Proof of Service — Entire Tribunal Property Tax Petition 

Property Parcel No. 33-01-02-32-210-039 

Dear Ms. Welton, 

Enclosed with regard to the above matter, please find the Proof of Service indicating service of the 

Entire Tribunal Property Tax Petition for Property Parcel No. 33-01-02-32-210-039 upon all interested 

parties. Regarding the Certified Mailings, please also find documentation showing receipt by signed return 

receipt. 

Thank you for your time and attention to this matter. Please do not hesitate to contact the office at 

the listed information should any questions or concerns arise. 

Sincerely, 

KLUG LAW FIRM 

1211 OC

Page 2

ey, 

Jc 

GE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NATHANAEL AND MARIANNA USHER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 26-002574 

CITY OF LANSING 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Devin M. O'Connor 

states that on 

7/20/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

lennifer Czeiszperger, 

| ansing City Assessor 

3rd Floor City Hall, 124 W. Michigan Ave., Lansing, MI 48933 

2. 

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

Chris Swope, 

| ansing City Clerk 

9th Floor City Hall, 124 W. Michigan Ave., Lansing, MI 48933 

3. 

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

P.O. Box 319, Mason, MI 48854 

4. 

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

Barb Byrum, 

Ingham County Clerk 

P.O. Box 179, Mason, MI 48854 

5. 

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

Secretary of Board of Education, Ingham County Intermediate School District 

2630 W. Howell Rd., Mason, MI 48854 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 3

USPS TRACKING # 

[HAFTEERIRY 

9590 ufc 9808 5ekb 3454 

19 

First-Class Mail 

Postage & Fees Paid 

usps 

Permit No, G-10 

Hl 

United States 

Postal Service 

© Sender: Please print your name, address, and ZIP+42 in this box® 

KLUG LAW FIRM 

2222 W. GRAND RIVER AVE, 

OKEMOS, Ml 48864 

SENDER COMPLETE THIS: SECTION. 

® Complete items 

1, 2, and 

3, 

COMPLETE THIS SECTION ON DELIVERY. 

Print your name and address on the reverse 

Xx 

44 

0 Agent 

s0 that we can return the card to you. 

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3 Address 

®@ Attach this card to the back of the mailplece, 

8, Received by (Printed Name) 

©. Date of 7 

or on the front if space permits. 

Eran Jaco 

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1. 

Article Addressed to: 

Chris 

Swope, Lansing City Cleril 

GF Floor City Bll, [29 1W- Midiige fee 

Lansing, MT 49933 

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D. is delivery address different from tem 17 

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Hf YES, enter delivery address below: 

[7] No 

3. Service Type 

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2. Article Number (Transfer from service label) 

9589 0710 5270 3932 L437 

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+ PS Form 3811, July 2020 PSN 7530-02-000-9053 

‘Domestio Return Rece

Page 4

USPS TRACKING # 

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Mi 490 

HEALS RAH PREMERA 

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USPS 

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* Sender: Please print your name, address, and ZIP+4® in this box® 

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KLUG LAW FIRM 

2222 W, GRAND RIVER AVE., 

OKEMOS, MI 48864 

Usher, mrs 

g SENDER: 

COMPLETE THIS SECTION. 

COMPLETE THIS SECTION. oN DELIVERY: 

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= Completé items 

1, 2, and 

3. 

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& Print your name and address on the reverse 

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or on the front if space permits. 

Miche! ©, Sewct, 

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D. 

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[1 Yes, 

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IF YES, enter delivery address below: 

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Floor ivy tan, lq W- Miki 

Losing, MI 

48433 

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+ PS Form 3811, July 2020 PSN 7530-02-000-9053 

Domestic Return Rece

Page 5

KLUGILAW FIRM] 

GRAND RAPIDS MI 493 

2222 W. GRAND RIVER AVE., 

OKEMQS, MI 48864 

— 

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Samantha Snow Welton 

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Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

ae]lypant 

selu]pe]lons 

SGESDE-TPIRE2

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 

NATHANAEL AND MARIANNA USHER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF LANSING 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 33-01-02-32-210-039 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is _X 

real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as 401 (RESIDENTIAL) 

a 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

X _ March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in INGHAM 

County. The 

property or properties’ address is: 

2632 CARNOUSTIE DR. 

OKEMOS, MI 48864 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): CITY OF LANSING 

Petitioner's legal residence or principal office address is: 

2632 CARNOUSTIE DR. 

OKEMOS, MI 48864 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes __ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

721,600 

$ 360,800 

$ 360,800 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$ 620,000 

$310,000 

$310,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$101,600.00 

$ 50,800.00 

$50,800.00 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

PETITIONER REQUESTS MTT TO DETERMINED THE SUBJECT PROPERTY'S 

2026 TCV IS $620,000; the Taxable Value, Assessed Value and State Equalized 

Value to be $310,000.00. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Petitioners purchased the real property for $620,000.00 in 2025 at an arms-length 

transaction, as this was a private sale non related parties, and not an auction. MCL 

211.27a(1) and Gardner v. Dep't of Treasury, 498 Mich.1, 869 NW 2d 199 (2015) supports 

Petitioner's request. Market analysis and appraisal supports Petitioner's request.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petit] 

er's Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

JEFFREY D. KLUG, ATTORNEY FOR PETITIONER 

Email Address: JEFFKLUG@KLUGLAWMI.COM 

Mailing Address: 

2222 W GRAND RIVER AVE 

OKEMOS, 

MI 48864 

Telephone Number: (517) 349-5584 

Date: 7/8/2026

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Nathanael and Marianna

M.I.

Last Name/Company Name

Usher

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

2632 Carnoustie Drive

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-515-2990

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

ushernat@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jeffrey

M.I.

Last Name

Klug

Firm Name (if any)

Klug Law Firm

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

2222 W. Grand River Ave.

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

(517) 349-5584

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

jeffklug@kluglawmi.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

2632 Carnoustie Drive

Okemos

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48864

Taxing Authority (City or Township)

City Of Lansing (INGHAM) 

County

Ingham

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-01-02-32-210-039

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

360800.00

Current Taxable Value as established by the Board of Review:

360800.00

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

620000.00

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

310000.00

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

310000.00

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jeffrey D. Klug

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26070892411378

Supporting Waiver Documents:

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

Nathanael Usher,Marianna Usher, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002574

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: September 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NATHANAEL AND MARIANNA USHER 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002574 

CITY OF LANSING 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Devin M. O'Connor 

states that on 7/20/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

lennifer Czeiszperger, 

| ansing City Assessor 

3rd Floor City Hall, 124 W. Michigan Ave., Lansing, MI 48933 

2. 

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

Chris Swope 

| ansing City Clerk 

9th Floor City Hall, 124 W. Michigan Ave., Lansing, MI 48933 

3. 

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

P.O. Box 319, Mason, MI 48854 

4. 

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

Barb Byrum, Ingham County Clerk 

P.O. Box 179, Mason, MI 48854 

5. 

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

2630 W. Howell Rd., Mason, MI 48854 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

7. 

OC 

. 

O 

Devin M. O'Connor 

“ISignature of person who is serving/mailing copy] 

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

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002574

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

Party Filing Document 

Other

Files

Document Type: Proof of Service: Petition

Attachment File Name: Signed POS (26-002574) - Usher N & M v City of Lansing

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NATHANAEL AND MARIANNA USHER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF LANSING 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 33-01-02-32-210-039 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is _X 

real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as 401 (RESIDENTIAL) 

a 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

X _ March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in INGHAM 

County. The 

property or properties’ address is: 

2632 CARNOUSTIE DR. 

OKEMOS, MI 48864 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): CITY OF LANSING 

Petitioner's legal residence or principal office address is: 

2632 CARNOUSTIE DR. 

OKEMOS, MI 48864 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes __ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

721,600 

$ 360,800 

$ 360,800 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$ 620,000 

$310,000 

$310,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$101,600.00 

$ 50,800.00 

$50,800.00 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

PETITIONER REQUESTS MTT TO DETERMINED THE SUBJECT PROPERTY'S 

2026 TCV IS $620,000; the Taxable Value, Assessed Value and State Equalized 

Value to be $310,000.00. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Petitioners purchased the real property for $620,000.00 in 2025 at an arms-length 

transaction, as this was a private sale non related parties, and not an auction. MCL 

211.27a(1) and Gardner v. Dep't of Treasury, 498 Mich.1, 869 NW 2d 199 (2015) supports 

Petitioner's request. Market analysis and appraisal supports Petitioner's request.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petit] 

er's Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

JEFFREY D. KLUG, ATTORNEY FOR PETITIONER 

Email Address: JEFFKLUG@KLUGLAWMI.COM 

Mailing Address: 

2222 W GRAND RIVER AVE 

OKEMOS, 

MI 48864 

Telephone Number: (517) 349-5584 

Date: 7/8/2026

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Nathanael and Marianna

M.I.

Last Name/Company Name

Usher

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

2632 Carnoustie Drive

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-515-2990

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

ushernat@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jeffrey

M.I.

Last Name

Klug

Firm Name (if any)

Klug Law Firm

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

2222 W. Grand River Ave.

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

(517) 349-5584

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

jeffklug@kluglawmi.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

2632 Carnoustie Drive

Okemos

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48864

Taxing Authority (City or Township)

City Of Lansing (INGHAM) 

County

Ingham

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-01-02-32-210-039

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

360800.00

Current Taxable Value as established by the Board of Review:

360800.00

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

620000.00

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

310000.00

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

310000.00

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jeffrey D. Klug

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26070892411378

Supporting Waiver Documents:

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