Rent 2 U LLC, Petitioner V City Of Lansing, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFIARS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

Rent 2 U LLC 

Petitioner(s) 

 

V MTT Docket No. 25-003414 

 

 City of Lansing, 

 Respondent(s) 

 

 

 

 

 

 PROOF OF SERVICE 

Teressa Bowers states that on 09/02/2026 she served a valuation disclosure by mail or email 

relative to the above caption matter upon: 

Rent 2 U LLC 

Nathan L S Wood 

5968 Park Lake Road #329 

East Lansing, MI 48823-9207 

Nls_wood@yahoo.com 

 

 

 

TERESSA BOWERS, Lead Residential Appraiser

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Page 1

Docket 25-003414 

VALUATION DISCLOSURE 

OF 

309 E Potter Avenue 

PREPARE FOR: 

MICHIGAN TAX TRIBUNAL 

PREPARED BY 

TERESSA BOWERS, MAAO 

CITY OF LANSING 

124 W MICHIGAN AVE 

3R0 FLOOR, CITY HALL 

LANSNG MI 48910

Page 2

Docket 25-003414 

Michigan Tax Tribunal 

611 W Ottawa Street 

Lansing, MI 48909-8195 

RE: 309 E Potter Avenue 

To Whom It May Concern: 

The purpose of the examination of this property is to develop an estimate of market value of the 

fee simple interest of the subject property for tax year 2024. The sales utilized in this report are 

the most recently closed comparable sales from the subject’s immediate market area. 

The conditions for all sales were confirmed by an exterior or interior inspection. 

The sales 

comparison approach was the determining factor in the subject's estimated value. 

The cost 

approach is not considered applicable. The income approach has not been developed since the 

home in the subject’s market area are owner occupied. 

It is my opinion that the subject property has a fair market value of $46,000. 

Sincerely, 

SALE ne 

Teressa Bowers, MAAO

Page 3

Docket 25-003414 

Table of Contents 

FE 1 

Letter of Transmittal... 

2 

Table of Contents... 

3 

purpose of the Valuation......cceeeeeees 

4 

Maps, Diagrams and Photographs.....ccceee 

wD 

\dentification and History of Subject 

JS 

I 

TY 01, PURER 

RRC at eee 7 

Improvements & Highest and Best Use ..... 

eevee 

anne 

aa 8-9 

pn 

10 

SUbECt PROTOS. 

ies 

Ty 11 

Selections of Comparable... 

JR 

12-14 

eas COMPANSON GI rer 

2 

15 

Conclusion of Value by Sales Comparison Approach... 

16 

Assessor Certification... 

17-18 

Qualifications & LiCeNSe....cccueweseees 

J 

———

Page 4

Docket 25-003414 

PURPOSE OF THE VALUATION DISCLOSURE 

This report was prepared for the purpose of estimating the “as is” market value of the fee 

simple interest as of December 31, 2024. 

INTENDED USER AND USE OF THE VALUATION DISCLOSURE 

The intended user of this valuation disclosure is for the Michigan Tax Tribunal. 

DIFINITIONS 

Definition of Market Value 

The most probable price which a property should bring in a competitive and open market under 

all 

condition’s 

requisite 

to 

a 

fair 

sale, 

the buyer and 

seller each 

acting prudently 

and 

knowledgeably, and assuming the price 

is not affected by undue stimulus. 

Implicit 

in this 

definition are the consummation of a sale as of a specified date and the passing of title from 

seller to buyer under conditions whereby: 

e 

Buyer and seller are typically motived 

e 

Both parties are well informed or well advised and acting in what they consider 

their own best interest 

e 

Areasonable time is allowed for exposure to the open market 

e 

Payment 

is made 

in terms 

of cash 

in 

U.S. 

dollars 

or 

in terms 

of financial 

arrangements comparable thereto; and 

e 

Price represents 

a normal consideration for the property sold unaffected 

by 

special or creative financing or sales concessions granted by anyone associated 

with the sale 

The above definition 

is suggested by the Uniform Standards of Professional Appraisal Practice 

(USPAP) and is the basis of this valuation. 

Market Value “as-is” is an estimate of market value of the property in the condition observed 

upon inspection and as it physically and legally exits as of the date of valuation is prepared. 

Definition of Estate Interest 

The value estimated is for the fee simple estate. 

Types of ownership estates are defined as

Page 5

Docket 25-003414 

IE Pair 

Subject & Comp #1 

f 

: 

Potter 

Ave 

1] 

i 

72 MT indin 

Tlt 

= 

| 

~ 

¥_ 

3 

., 

ACH 

Comp 

#2 & #3 

[5 

Xe] 

E!SyringaiDr

Page 6

Docket 25-003414 

Location and Address 

Owners Name: 

Rent 2 U LLC 

Location: 

309 E Potter Avenue 

Lansing, Mi 48910 

Parcel Number: 

33-01-01-33-405-021 

Legal Description: 

LOT 15 EVERETT-DALE 

Property Rights Appraised: 

_X 

Fee Simple __ Leasehold 

__ Other 

Assignment Type: 

Michigan Tax Tribunal Valuation Disclosure 

Is property currently for sale: _X 

No 

__ Yes 

date for sale 

Neighborhood 

*Note: Race and the racial composition of the neighborhood are not appraisal factors. 

Neighborhood Characteristics: 

Location: 

X Urban 

__ Suburban 

__ Rural 

Built Up: 

_ 75% 

_X25%-75% 

___ under 25% 

Growth: 

X 

Stable 

___ Slow 

One Unit Housing Trends: 

Property Values: 

X 

Increasing 

___ Stable 

__ Declining 

Supply and Demand: 

Shortage 

_X In Balance 

___ over Supply 

Marketing Time: 

___Under3 months 

_X 

3-6 months 

over 6 months 

Single Family Housing: 

Price: 

$60,000 Low 

$160,000 High 

_$90,000Pred. 

Neighborhood Description: 

Close to all main services, hospital, down Lansing, Michigan State 

University. There is adequate road maintenance, police, and fire 

protection in the area. 

Neighborhood Boundaries: 

South of E Cavanaugh Road, West of S Cedar Street and North of E 

Jolly Road.

Page 7

Docket 25-003414 

SITE DATA 

Is the highest best use of the subject property as improved (or as proposed per plans and 

specification: the present use? 

_X Yes __No (explain) 

Utilities 

Public 

Other (describe) 

Electricity 

X 

Gas 

X 

Water 

X 

Sanitary Sewer 

X 

Off-site Improvements - 

Public 

Other (describe) 

Type 

Street 

X 

Alley 

Are the utilities and offsite improvements typical for the market area? _X Yes ___ No (Explain) 

Are there any adverse site conditions or external factors (easements, environmental conditions 

etc.? 

Yes 

_X No If yes, describe 

Inspection date: 10/16/2025 

X__Exterior 

___ Interior 

Improvements 

General Description: 

Design (Style): 

1 Story 

Year Built: 

1930 

Foundation: 

__ 

Concrete _X Crawl Space 

___ Full Basement 

___ Partial Basement ____ under Construction 

Basement Finish: 

__ Partial 

___ outside Entry/Exit __ Sump Pump 

Evidence of: 

N/A Infestation _N/A Dampness _N/A Settlement

Page 8

Docket 25-003414 

Exterior 

Exterior Description 

Materials/Condition 

Foundation Walls: 

Concrete 

Exterior Walls: 

Siding 

Roof Surface: 

Asphalt shingles 

Gutters & Downspouts: 

Aluminum 

Window type: 

Steel 

Storm Sash/Insulated: 

Screens: 

Interior 

Interior

Page 9

Docket

Page 10

D

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003414

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

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: Valuation disclosure.Rent2ULLC

Document Type: Proof of Service: Petition

Attachment File Name: Proof of ServiceRent2ULLC

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rent 2 U LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003414

City Of Lansing, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 29, 2026 

HEARING TIME:

9:00 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003414

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT Docket

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rent 2 U LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003414

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003414

Page 2 of 8

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: November 6, 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

Rent 2 U LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003414

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

Page 4

MTT

Page 5

S

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Page 1

03/19/2025 

2025 BOARD OF REVIEW DECISION += 

FROM 

CITY OF LANSING 

ASSESSOR 3RD FLOOR CITY HALL 

124 W MICHIGAN AVE 

LANSING, MI 48933-2500 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

33-01-01-33-405-021 

309 E POTTER AVE 

RENT2ULLC 

5968 PARK LAKE RD APT 340 

EAST LANSING, MI 48823 

LOT 15 EVERETT-DALE 

THIS PROPERTY IS CLASSIFIED 

401 RESDENTIALIMPROVED: 

in Jogre 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and (axable value. 

The Board has completed their review of parcel number 

33-01-01-33-405-021 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

BOR NO 

NO CHANGE IN LINE WITH CURRENT MARKET 

[2025 ORIGINAL ASSESSED VALUE 

32,400 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

32,400 

| 

(If the above amounts are the same, no revisions have occured) 

[2025 ORIGINAL TAXABLE VALUE 

32,400 

| 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

32,400 

| 

[2025 PRE/ QUALIFIED AG /MBT % 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

To appeal a decision of the Board of Review, you must appeal to the Michigan Tax Tribunal. 

**Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website. 

https://www.michigan.gov/taxtrib 

http://www.michigan.gov/taxtrib/ 

Phone 517-335-9760 

Email 

taxtrib@michigan.gov 

Deadline for filing commercial, industrial, developmental or personal property appeal is May 31, 2025.

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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. 25-003414

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

Teressa

M.I.

A

Last Name

Bowers

Firm Name (if any)

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

124 West Michigan Ave

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

517-483-4025

Fax Number

E-mail Address

teressa.bowers@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

A valuation disclosure will be provided 21 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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? No

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?

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:

33-01-01-33-405-021

Classification of Property:

Real 

Residential

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

32,400

Current Taxable Value as established by the BOR:

32,400

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

64,800

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

32,400

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/ Teressa Bowers

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Page 1

RECEIVED 

JUL 238 2023 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

M.I. 

Last Name/Company Name 

Nathan 

L.S. 

Wood 

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

5968 Park Lake Road #329 

Traninfo:4606 

 26058921-1 

07/22/05 

City or Town 

State 

| ZIP Code 

CRA: 

1074 

Ants $195.00 

E. Lansing 

Mi 

48823-9207 

 [: 

RENTAL 2 

Uj LLC 

Telephone Number 4 7-887-9363 

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

nls_wood@yahoo.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

309 E. Potter Avenue, Lansng, MI 48910

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

alt that apply) 

True Cash and Taxable Value 

[0 Poverty Exemption 

Taxable Value Only (calculation) 

[] bisabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

a Exemption from Taxation {other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Sn~ntinn RB: Fynlain the Reason for this Appeal 

309 E. Potter Street (48910) is a Red Tagged property, which 

means it is in an unlivable condition. 

In addition to the taxes, 

I pay $165.00each month until the house is reinspected and 

the Red Tag statusis removed. 

I' purchased the property for $19,500 at that time it had a Final 

Taxable value of $20,590. For the 2025 year the review board 

has raised this Red Tagged house to $32,400 which is an 

57% increase—an exorbitant amount. 

(See attached: 2025 BOR Decision.) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[I] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 March 

[J uly 

[J] December 

if No, check the applicable reason(s): 

(] Not required to attend 

a Assessment Change Notice was not received by Petitioner 

Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[H} Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Parcel #33-01-01-33-405-021 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rese! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

2024 - $20,590; 

2025 - 32,400 

Current Taxable Value as established by the BOR: 

2025 - 35,600 

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

$19,500 - what 

| paid at the tax sale auction 

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

$9,750 

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

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

Parcel Identification Number: 

33-01-10-327-111 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

w 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

|__seephotos

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

O Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J ves 

No 

If you answered yes to either or both of the above 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

Page 5

03/

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

Rent 2 U LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003414

City Of Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

Rent 2 U LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003414

City Of Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

RECEIVED 

JUL 238 2023 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

M.I. 

Last Name/Company Name 

Nathan 

L.S. 

Wood 

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

5968 Park Lake Road #329 

Traninfo:4606 

 26058921-1 

07/22/05 

City or Town 

State 

| ZIP Code 

CRA: 

1074 

Ants $195.00 

E. Lansing 

Mi 

48823-9207 

 [: 

RENTAL 2 

Uj LLC 

Telephone Number 4 7-887-9363 

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

nls_wood@yahoo.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

309 E. Potter Avenue, Lansng, MI 48910

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

alt that apply) 

True Cash and Taxable Value 

[0 Poverty Exemption 

Taxable Value Only (calculation) 

[] bisabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

a Exemption from Taxation {other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Sn~ntinn RB: Fynlain the Reason for this Appeal 

309 E. Potter Street (48910) is a Red Tagged property, which 

means it is in an unlivable condition. 

In addition to the taxes, 

I pay $165.00each month until the house is reinspected and 

the Red Tag statusis removed. 

I' purchased the property for $19,500 at that time it had a Final 

Taxable value of $20,590. For the 2025 year the review board 

has raised this Red Tagged house to $32,400 which is an 

57% increase—an exorbitant amount. 

(See attached: 2025 BOR Decision.) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[I] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 March 

[J uly 

[J] December 

if No, check the applicable reason(s): 

(] Not required to attend 

a Assessment Change Notice was not received by Petitioner 

Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[H} Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Parcel #33-01-01-33-405-021 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rese! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

2024 - $20,590; 

2025 - 32,400 

Current Taxable Value as established by the BOR: 

2025 - 35,600 

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

$19,500 - what 

| paid at the tax sale auction 

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

$9,750 

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

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

Parcel Identification Number: 

33-01-10-327-111 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

w 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

|__seephotos

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

O Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J ves 

No 

If you answered yes to either or both of the above 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

Page 5

03/

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.