Michigan

Rivershell Lansing LLC, Petitioner Vs. City Of Lansing, Respondent

Petitioner: Rivershell Lansing LLC
Respondent: City Of Lansing

Case overview

Docket number: 25-002670-TT
Status: Disposed
CaseType: ET Property
Division: ET
County: Ingham
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Consent Judgment	Not recorded	5	08/22/2025	Not recorded	Download
7	Stip for Consent Judgment	PET	5	08/22/2025	Not recorded	Download
7	Stip for Consent Judgment	RESP	5	08/22/2025	Not recorded	Download
6	Answer was received	RESP	Not recorded	08/20/2025	Not recorded	Download
5	A Stipulation has been received.	PET	Not recorded	08/18/2025	$50.00	Download
5	A Stipulation has been received.	RESP	Not recorded	08/18/2025	$50.00	Download
4	Proof of service of petition was received.	PET	Not recorded	07/29/2025	Not recorded	Download
3	Petition has been verified	PET	1	07/09/2025	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/09/2025	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/27/2025	$625.00	Download

Documents

25-002670.pdfRead complete document text →

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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

Rivershell Lansing LLC,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. 25-002670

City of Lansing,

Presiding Judge

Respondent.

Jason C. Grinnell

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

CONSENT JUDGMENT

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

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

Therefore,

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

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

indicated.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 See MCL 211.27a.

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002670 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: August 22, 2025 

jmb/jcg 

 

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

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25-002670.pdfRead complete document text →

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Page 1

Triad w 

Gx 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Rivershell Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Vv 

Lansing, City of 

RECEIVED 

AUG 22 2025 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MOAHR Docket No. 25-002670 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Ingham 

2. 

Parcel Number: see MPSF attached 

. 

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

Form addressing all other parcels at issue.) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AY) 

Taxable Value (TV) 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

wv 

5. 

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

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

omitted property etc.)

Page 2

MOAHR Docket No. 25-002670 

Page 2 of 2 

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

All 

refunds to be made 

payable jointly 

to Petitioner and Polter Law Group 

(REP. 

and mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of 

Petitioner's AlithonzegERghres 

tative or, if none, Petitioner: 

NZ 

[GV] 

ODD 

Printed Name: Stephen Poiter, JD, MBA (P72591) 

Date: August 18, 2025 

Signature of TT 

t's authorized representative: 

A 

\ 

> 

Ud 

00470 

0. Yq 

YN 

1 

IU 

0 

Printed Name: Jennifer Czeiszperger, MMAO, City Assessor 

Date: August 18, 2025

Page 3

am, 

a 

as 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rivershell Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002670 

Lansing, City of 

Respondent(s) 

PROPERTY STIPULATION ~ MULTIPLE PARCEL FORM! 

__ OF1 

(To be attached to a completed Stiputation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

1,673,500 

1,233,385 

2025 

23-50-40-36-226-001 

1,253,500 

931,817 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

2,500,000 

1,250,000 

1,233,385 

2025 

23-50-40-36-226-001 

2,000,000 

1,000,000 

931,817

Page 4

wabdeallil, 

EPT/N 

: 

| 

EXPRESS PROPERTY TAX APPEALS LLC 

£ 

a 

bi 

— 

a 

A division of Polter Law Group 

BE 

| 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084

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.

25-002670.pdfRead complete document text →

Read document text excerpt

Page 1

Triad w 

Gx 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Rivershell Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Vv 

Lansing, City of 

RECEIVED 

AUG 22 2025 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MOAHR Docket No. 25-002670 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Ingham 

2. 

Parcel Number: see MPSF attached 

. 

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

Form addressing all other parcels at issue.) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AY) 

Taxable Value (TV) 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

wv 

5. 

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

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

omitted property etc.)

Page 2

MOAHR Docket No. 25-002670 

Page 2 of 2 

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

All 

refunds to be made 

payable jointly 

to Petitioner and Polter Law Group 

(REP. 

and mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of 

Petitioner's AlithonzegERghres 

tative or, if none, Petitioner: 

NZ 

[GV] 

ODD 

Printed Name: Stephen Poiter, JD, MBA (P72591) 

Date: August 18, 2025 

Signature of TT 

t's authorized representative: 

A 

\ 

> 

Ud 

00470 

0. Yq 

YN 

1 

IU 

0 

Printed Name: Jennifer Czeiszperger, MMAO, City Assessor 

Date: August 18, 2025

Page 3

am, 

a 

as 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rivershell Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002670 

Lansing, City of 

Respondent(s) 

PROPERTY STIPULATION ~ MULTIPLE PARCEL FORM! 

__ OF1 

(To be attached to a completed Stiputation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

1,673,500 

1,233,385 

2025 

23-50-40-36-226-001 

1,253,500 

931,817 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

2,500,000 

1,250,000 

1,233,385 

2025 

23-50-40-36-226-001 

2,000,000 

1,000,000 

931,817

Page 4

wabdeallil, 

EPT/N 

: 

| 

EXPRESS PROPERTY TAX APPEALS LLC 

£ 

a 

bi 

— 

a 

A division of Polter Law Group 

BE 

| 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084

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.

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Page 1

RECEIVED 

AUG 2 0 2025 

MICHIGAN TAX TRIBUNAL 

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rivershell Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-002670 

City of Lansing 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X_Admit___Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or.years at issue: 

23-50-40-36-226-001 & 23-50-40-36-226-011 

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

Form addressing all other parcels at issue.) 

2. 

X__ Admit 

Deny. 

if denied, the property identified on the Entire Tribunal 

Property Tax Petition is ___ real ___ personal. 

3. 

X__Admit___Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

NA Admit ___ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

N/A Admit ___ Deny. 

a. 

If denied, state when the personal property statements were filed, 

if at all; 

N/A 

b. 

On what date did the March Board of Review commence: 

N/A 

6. 

X__Admit__ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

Page 2

MTT Docket No. 25-002670 

Page 2 of 4 

7. 

10. 

11. 

12. 

NA Admit ___Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

BOARD OF REVIEW NOT REQUIRED 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

BOARD OF REVIEW NOT REQUIRED 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

N/A 

X_Admit ___Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X__Admit__ Deny. 

If denied, what 

is the applicable local governmental unit: 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

MAILING ADDRESS ON RECORD: 

23075 LAUREL VALLEY ST 

SOUTHFIELD, MI 48034

Page 3

MTT Docket No. 25-002670 

Page 3 of 4 

14. 

X__Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

Admit 

Deny N/A Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

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 

2025 (226-001) 

$2,507,000 

$1,253,500 

$931,817 

2025 (226-011) 

$3,347,000 

$1,673,500 

$1,223,385 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 (226-001) 

{$2,507,000 

$1,253,500 

$931,817 

2025-(226-011) [$3,347,000 

$1,673,500 

$1,223,385 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 (226-001) 

{0 

0 

0 

2025 (226-011) 

10 

0 

0

Page 4

MTT Docket No. 25-002670

Page 4 of 4

19.

Admit X__Deny

Neither Admit Nor Deny.

If denied, list the separate

facts upon which Respondent relies in support of the denial (attach additional

page if necessary):

Respondent acknowledges Petitioner’

s beliefs as to the issues in this appeal

but denies that those issue have merit and further denies that Petitioner is

entitled to any relief.

20.

Admit

X__ Deny

Neither Admit Nor Deny.

If denied, list the separate

facts upon which Respondent relies in support of the denial (attach additional

age if necessary):

Respondent denies the allegations in Paragraph 20 for the reason that it is untrue. In further answer, the

assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the

percentage of true cash value permitted by law, were correctly determined and are based upon correct

application of proper principles, and the values and Respondent’

s mode of assessment are constitutional.

21.

List any separate and specific facts upon which Respondent relies to support

every ground on which Respondent relies and also has the burden of proof

(attach additional page if necessary):

SEE ATTACHED AFFIRMATIVE DEFENSE

22.

List affirmative defenses and the separate and specific facts upon which

Respondent relies in support of those affirmative defenses (attach additional

age if necessary):

SEE ATTACHED AFFIRMATIVE DEFENSE

Signatur

AVY

ent's Bes Representative or, if none, Respondent:

=n ae

let {0 ) AGO]

Printed Name of Respondent's L— Bossi or, if none, Respondent:

Jennifer Czeiszperger

Email Address: jennifer.czeiszperger@lansingmi.gov

Mailing Address:

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

RIVERSHELL LANSING LLC 

Petitioner 

v 

MOAHR Docket 25-002670 

Parcel No. 23-50-40-36-226-001 

23-50-40-36-226-011 

CITY OF LANSING, 

Respondent 

Jennifer Czeiszperger, MMAO 

City Assessor 

124 W. Michigan Avenue 

3rd Floor, City Hall 

Lansing, MI 48933 

(517) 483-4136 

Jennifer.czeiszperger@lansingmi.gov 

RESPONDENTS AFFIRMATIVE DEFENSES 

AFFIRMATIVE DEFENSES 

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

following affirmative defenses: 

A. 

Petitioner fails to allege

Page 6

MTT

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25-002670.pdfRead complete document text →

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Page 1

Triad w 

Gx 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Rivershell Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Vv 

Lansing, City of 

RECEIVED 

AUG 22 2025 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MOAHR Docket No. 25-002670 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Ingham 

2. 

Parcel Number: see MPSF attached 

. 

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

Form addressing all other parcels at issue.) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AY) 

Taxable Value (TV) 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

wv 

5. 

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

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

omitted property etc.)

Page 2

MOAHR Docket No. 25-002670 

Page 2 of 2 

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

All 

refunds to be made 

payable jointly 

to Petitioner and Polter Law Group 

(REP. 

and mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of 

Petitioner's AlithonzegERghres 

tative or, if none, Petitioner: 

NZ 

[GV] 

ODD 

Printed Name: Stephen Poiter, JD, MBA (P72591) 

Date: August 18, 2025 

Signature of TT 

t's authorized representative: 

A 

\ 

> 

Ud 

00470 

0. Yq 

YN 

1 

IU 

0 

Printed Name: Jennifer Czeiszperger, MMAO, City Assessor 

Date: August 18, 2025

Page 3

am, 

a 

as 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rivershell Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002670 

Lansing, City of 

Respondent(s) 

PROPERTY STIPULATION ~ MULTIPLE PARCEL FORM! 

__ OF1 

(To be attached to a completed Stiputation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

1,673,500 

1,233,385 

2025 

23-50-40-36-226-001 

1,253,500 

931,817 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

2,500,000 

1,250,000 

1,233,385 

2025 

23-50-40-36-226-001 

2,000,000 

1,000,000 

931,817

Page 4

wabdeallil, 

EPT/N 

: 

| 

EXPRESS PROPERTY TAX APPEALS LLC 

£ 

a 

bi 

— 

a 

A division of Polter Law Group 

BE 

| 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084

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.

25-002670.pdfRead complete document text →

Read document text excerpt

Page 1

Triad w 

Gx 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Rivershell Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Vv 

Lansing, City of 

RECEIVED 

AUG 22 2025 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MOAHR Docket No. 25-002670 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Ingham 

2. 

Parcel Number: see MPSF attached 

. 

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

Form addressing all other parcels at issue.) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AY) 

Taxable Value (TV) 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

wv 

5. 

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

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

omitted property etc.)

Page 2

MOAHR Docket No. 25-002670 

Page 2 of 2 

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

All 

refunds to be made 

payable jointly 

to Petitioner and Polter Law Group 

(REP. 

and mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of 

Petitioner's AlithonzegERghres 

tative or, if none, Petitioner: 

NZ 

[GV] 

ODD 

Printed Name: Stephen Poiter, JD, MBA (P72591) 

Date: August 18, 2025 

Signature of TT 

t's authorized representative: 

A 

\ 

> 

Ud 

00470 

0. Yq 

YN 

1 

IU 

0 

Printed Name: Jennifer Czeiszperger, MMAO, City Assessor 

Date: August 18, 2025

Page 3

am, 

a 

as 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rivershell Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002670 

Lansing, City of 

Respondent(s) 

PROPERTY STIPULATION ~ MULTIPLE PARCEL FORM! 

__ OF1 

(To be attached to a completed Stiputation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

1,673,500 

1,233,385 

2025 

23-50-40-36-226-001 

1,253,500 

931,817 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 

2,500,000 

1,250,000 

1,233,385 

2025 

23-50-40-36-226-001 

2,000,000 

1,000,000 

931,817

Page 4

wabdeallil, 

EPT/N 

: 

| 

EXPRESS PROPERTY TAX APPEALS LLC 

£ 

a 

bi 

— 

a 

A division of Polter Law Group 

BE 

| 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084

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Page 1

RECEIVED 

JUL 29 2025 

N TAX TRIBUNAL 

STATE OF MICHIGAN 

MICHIGA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Rivershell Lansing LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002670 

City of Lansing 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Stephen Polter 

states that on July 22 2025 

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): 

124 

W Michigan Ave, Lansing, MI 48933 

2. 

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

124 W Michigan Ave, Lansing, MI 48933 

3. 

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

341 S Jefferson St, Mason, MI 48854 

4. 

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

341 S Jefferson St, Mason, MI 48854 

5. 

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

519 W Kalamazoo St, Lansing, MI 48933 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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Rivershell Lansing LLC.pdfRead complete document text →

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Page 1

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rivershell Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Lansing 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: see attached multi parcel 

(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? x 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): 

6. 

The property identified above is classified as 201 Comm

Page 2

" MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Ingham 

County. The 

property or properties’ address is: 

3501, 3615, 3625 Bayview Dr. 

Lansing MI 

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

local governmental unit): Lansing 

Petitioner's legal residence or principal office address is: 

23075 Laurel Valley St 

Sfld., MI 48034 

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

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 vears (attach additional page if necessary): 

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 

2025 

attached 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

19. 

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

Reduction of Assessed and Taxable to fall more in line with comps, market, income, 

condition.

Page 4

MTT Docket No. 

Page 4 of 4 

liy— Representative or, if none, Petitioner: 

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

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON 

I. BROWN, DPA 

DIRECTOR 

GRETCHEN WHITMER 

GOVERNOR 

Rivershell Lansing LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 

City of Lansing 

i 

Respondent. 

MULTIPLE PARCEL PETITION FORM _| OF _| 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2025 

23-50-40-36-226-011 

Real 

Comm201 

2025 

23-50-40-36-226-001 

Real 

Comm201 

2. 

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

Board of Review are: 

Tax Year | Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

23-50-40-36-226-011 | 2,34 

F, 000 _| 

| 

33,.800 

| 1,233,3¢S | 

2025 

23-50-40-36-226-001 

|) VF 

fD) 

1€3. Cord 

a3) “1 

IAS 

7 

7 

7

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

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

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2025 

23-50-40-36-226-011 | 2, 267), ooas| 

LL / 00. oD 

[, [00 000 

2025 

23-50-40-36-226-001 

| |, 2-000), 070 | SK, OTZs 

SSE 

zr | 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value 

| Taxable Value 

2025 

23-50-40-36-226-011 | 

[, /L/ F, OTTO 

CH3,80v 

133, 38% 

2025 

23-5040-36-226-001 | 

()}, (TO 

Les, STV 

£7, =

Page 7

KE 

SPARTAN REAL ESTATE SERVICES 

COMMERCIAL 

Commercial Real Estate Evaluation 

Property: 3501 Bayview Dr, Lansing, MI 48911 

Please Note: This report was completed with the following assumptions. 

Market Approach: Market Value 

Exposure Time: Typical 

Important additional information relating to this report, including use and comparative properties 

are attached to this report. 

Address: 3501 Bayview Dr, Lansing, M1 48911 

Order ID: 35015162025 

Property ID: 23-50-40-36-226-001 

Date of Report: 05/16/2025 

APN: 23-50-40-36-226-001 

Property Overview: 

Property Type 

Multi-Family 

Gross Building Area (GBA) 

162,248 SF 

Current Use 

Multi-Family 

General Property Condition 

Average 

Projected Use

Page 8

Ne

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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

Rivershell Lansing LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 25-002670

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 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk