Sam Saboury, Petitioner V City Of Lansing, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sam Saboury, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003859

City Of Lansing,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 24-003859

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 10, 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

Sam Saboury, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003859

City Of Lansing,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 24-003859

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF

Page 6

MTT

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Page 1

RECEIVED 

FEB 07 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Sam Saboury. 

5 

MICHIGAN TAX TRIBUNAL 

Petitioner 

v 

MTT Docket No. 24-003859 

City of Lansing 

Respondent. 

APPEARANCE 

Please enter my appearance for and on behalf of the Petitioner. 

TO: Clerk of the court/Register, all attorneys of record, and unrepresented parties: 

Section 1: Petitioner’s Contact Information is as follows: 

Sam Saboury 

PO Box 1331 

East Lansing, MI 48826 

517-336-8888 

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

Paul T. Joseph 

223 E. Grand River Avenue 

Williamston, MI 48895 

517-655-1700 

ue 2 foc 

Tul EN

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Sam Saboury 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003859 

City of Lansing 

, 

Respondent(s) 

PROOF OF SERVICE 

Paul T. Joseph 

states that on 2/4/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appearance 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

City of Lansing 

124 W. Michigan Ave, 3rd Floor 

Lansing, MI 48933 

[Signature of person Who is serving/mailing copy] 

Paul T. Joseph 

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

Page 3

Paul Joseph 

Ld 

223 E. Grand River Ave 

; 

GRAND RAPIDS MI 493 

Williamston, MI 48895 

MI Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

profile fgg 

gd 

gga fuadbg hatha di

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 

NOV 15 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003859 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

Jennifer 

Czeiszperger 

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

County: 

124 W Michigan Ave, 3rd Floor 

Ingham 

City or Town: 

State: 

ZiP Code: 

Lansing 

Ml 

148933 

Telephone Number: 

Fax Number: 

517-483-4136 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

jennifer.czeiszperger@lansingmi.gov 

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

First Name: 

ML: 

Last Name: 

Jennifer 

Czeiszperger 

Firm Name (if any): 

il 

1 

City of Lansing 

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

124 W Michigan Ave, 3rd Floor 

City or Town: 

State: 

ZIP Code: 

Lansing 

Ml 

148933 

Telephone Number: 

Fax Number: 

517-483-4136 

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

iennifer.czeiszperger@lansingmi.gov 

Section 3: Subject Property information 

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

[} Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[| Yes 

[m] No 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Assessed Value as equalized does not exceed 50% of True Cash Value. Market 

analysis of comparable properties within the same economic neighborhood as the 

subject property indicates that the 2024 Assessed and Taxable Values are appropriate. 

Evidence will be submitted prior to hearing. 

Please be advised that this appeal is not timely filed as the filing date for commercial 

property was 5/31/24 and this appeal was filed on 7/31/24. Also, this is not properly 

pending with the Small Claims Division of the Michigan Tax Tribunal as the amount in 

contention ($239,900 Assessed and $103,897 Taxable) exceeds the jurisdiction of the 

Small Claims Division. 

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 

No 

If yes, check which BOR Petitioner attended: [| March 

[J ouly 

[J December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March 80R? 

Yes 

[| No 

*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? [i] Yes 

[Wm] 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? [mS] Yes 

No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

Yes 

[Ano 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [| Yes 

No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

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 

NIA 

Did Petitioner request the exemption ata BOR? [ ] Yes 

[J No 

If Yes, check which BOR Petitioner attended: [] March 

[] July 

[] December 

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: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

33-01-01-09-331-181 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

489,400 

Current Taxable Value as established by the BOR: 

353,397 

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

978,800 

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

489,400 

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

353,397 

’

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Sam Saboury 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003859 

City of Lansing 

Respondent(s) 

PROOF OF SERVICE 

Jennifer Czeiszperger 

states that on 11/12/24 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

MI Tax Tribunal PO Box 30232, Lansing MI 48909 

And 

Sam Saboury 

PO Box 1331 

East Lansing, Ml 48826 

Jennifer Czeiszperger 

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

Page 5

City Assessors 

Office 

13 

Ww Mit On AVR 

Lasag, 

Mi 4%933 

Mi tw 

EW

1 an

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

Sam Saboury,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003859

City Of Lansing,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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.

Page 2

MTT Docket No. 24-003859

Page 2 of 7

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 16, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Ruth Pasch

Ruth L. Nihart, PC

218 North Clinton Avenue

St. Johns , MI 48879

Page 4

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

Sam Saboury,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003859

City Of Lansing,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

Page 5

M

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Page 1

RECEIVED 

AUG 07 2024 

MICHIGAN TAX 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPA| 

ERR HRERANG: LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Deo not use this form to appeal Principal Residence Exemption, Qualified Agricultural all Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the natlee giving tise to the appeal 

(8.4. 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 Nama 

MI 

Last Name/Campany Name 

SAM 

SABOURY 

Mailing Address (Ne., Streat, P,Q, Box or Rural Route) 

P. 

0. 

BOX 1331 

City or Town 

Btate 

zip Code 

EAST LANSING 

MI 

48826 

Talaphona Number 

Fax Number 

517-336-8888 

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

Section 2: Petitioner's AftorneyNuttiorizéd Representative’s Contact Information 

Firat Name 

Last Name 

RUTH 

7, 

PASCH 

Firm Name (if any) 

RUTH 

L. NIHART, 

P.C. 

Adtiress (No, Streat, P.O, Box or Rural Routa) 

218 NORTH CLINTON AVENUE 

—] 

City or Town 

State 

ZIP Code 

ST. 

JOHNS 

M 

48879 

Telephone Number 

Fax Number 

989-224-4471 

989-224-9362 

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

Section 3: Subject Property Information 

How many 

If you are appealing nore than one parcel, are they contiguous ar adfoinlng? 

parcels are you | [7] yea 

[] No 

appealing? 

*if yes, uze a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals far each non-contiguous or non-adjolnlng parcel or you wilt ba defaulted, 

Property Address (No., Street, Gity, ST, ZIP) [Ifmultiple, ist1itst property's address] 

1135 

N WASHINGTON AVE 

EH EY Thee 

“Fb

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed chack 

an that apply) 

XX True Cash and Taxable Value 

LJ Poverty Exemption 

XX Taxable Value Only {oaloulation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[3 Eligible Manufacturing Parsonat Proparty (ESA) 

[J Exemption fram Taxation {other than the denial of a 

[J Classification 

Principat Residence or Qualified Agricultural Examption) 

Section 5: Explain the Reason for this Appeal 

THE PROPERTY 

1S LOCATED AT 1135 

N WASHINGTON AVE, LANSING, MI, 

IN 2023 THE ASSESSED VALUE WAS $17,800 AND FINAL TAXABLE 

of $13,230. 

WE DID NOT RECELVE ANY ASSESSED VALUE FOR 2024. 

WHEN WE RECEIVED 

THE TAX STATEMENT FOR SUMMER 2024 WE SAW A TREMENDOUS AMOUNT OF 

INCREASE FROM $952.26 OF SUMMER 2023 TO $24,697.07. 

THE ONLY 

EXPLANATION BY LANSING CITY ASSESSOR 1S THAT THE OPERA PROGRAM HAD 

EXPIRED. 

WE DO NOT BELIEVE THE SEV PRICE AND FINAL TAXABLE VALUE 

ARE ASSESSED CORRECTLY. 

PLEASE SEE ATTACHED TAXPAYER SHEETS, 

Section 6: Jurisdictional Issues 

Year(s) you are appaaling: 

2024 

. 

Did you protest the assegsenent 

at « Hoard of Review (BOR)? |] Ves 44 

No DID 

NOT RECEIVE NOTICE 

OF 

IF Vos, aiheok which BOR you attendad AND attach the BOR deaision: {J Morar 

[] yuty 

[1 pacember 

ASSESSMENT 

it No, aheoh the applicable reason(s): 

Not required to attend 

kB Assessment Change Notloe was not peorived by Petitioner 

[J Apsesting e purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Bactlon §) 

[| Appasling within 86 days of State Tak Gommission Order 

Appealing within 35 days of recelpt 

of Notice of Unoapping 

Did you request a povarty exemption at the BOR? L] Yes 42] No 

If Yes, cheok which BOR conaldered your application AND attach the BOR decisiom: [] March 

[mm] July 

[I] Dacember 

No, expiainwhy; DID NOT ATTEND BOR

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information «ss the multiple parcel form for additional, contiguous parasta. 

Parcel Idantification Number: 

33-01-01-09-331~181 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timbar-Cutover 

Developmental 

Utility 

(check one) 

Current Ansesead Vafua (alan known ae Blate Equalized Value) ss astabllshed by the BOR: 

$489,400 

Gurrant Taxable Value ae established by the BOR: 

$353,397 

| 

What do you batlave ia tha fatr market valua {alao known aa True Cash Velua)? 

| 

$499,000 

Multiply the True Cash Vsfue by 6 and enter hers. This is your contention of Assessad Value, 

$249,500 

IF you believe the Tewahls Value differs fram your contention of Assessed Valua, enter your sentantion of Taxakie Vatue, 

$202,124 

| 

Section 8: Classification Information «ony ibe Mt Dep't of Treasury may appeal this isaus to the Tribunal* 

Parcel identification Number: 

| 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{sheok ong) 

[| 

Agricultural 

Commercial 

industrial 

Resideniial 

Timber-Cutover 

Developmental 

WUlility 

{check one) 

What do you befleve la the property's classification? 

Real 

Peraonat 

{check ona) 

[ 

Agricultural 

Gommearclal 

 tndugirlal 

Residential 

TimberCutovar 

Developmental 

Ulility 

 {oheok ong) 

I# improved property, how fa the property currently baling usad? 

Itimproved propsriy, for what uss was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, PFA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doos the subject property hava a Principal Residence Exemption of at least 60% as of the dete of the filing of this petition? 

O ves XX no 

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

0 ves XX no 

Ifyou answered yes to elther

Page 5

P

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

Sam Saboury,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003859

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 279. 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: October 16, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Ruth Pasch

Ruth L. Nihart, PC

218 North Clinton Avenue

St. Johns , MI 48879

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

Sam Saboury,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003859

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 279. 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: October 16, 2024

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 provide 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 

AUG 07 2024 

MICHIGAN TAX 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPA| 

ERR HRERANG: LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Deo not use this form to appeal Principal Residence Exemption, Qualified Agricultural all Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the natlee giving tise to the appeal 

(8.4. 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 Nama 

MI 

Last Name/Campany Name 

SAM 

SABOURY 

Mailing Address (Ne., Streat, P,Q, Box or Rural Route) 

P. 

0. 

BOX 1331 

City or Town 

Btate 

zip Code 

EAST LANSING 

MI 

48826 

Talaphona Number 

Fax Number 

517-336-8888 

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

Section 2: Petitioner's AftorneyNuttiorizéd Representative’s Contact Information 

Firat Name 

Last Name 

RUTH 

7, 

PASCH 

Firm Name (if any) 

RUTH 

L. NIHART, 

P.C. 

Adtiress (No, Streat, P.O, Box or Rural Routa) 

218 NORTH CLINTON AVENUE 

—] 

City or Town 

State 

ZIP Code 

ST. 

JOHNS 

M 

48879 

Telephone Number 

Fax Number 

989-224-4471 

989-224-9362 

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

Section 3: Subject Property Information 

How many 

If you are appealing nore than one parcel, are they contiguous ar adfoinlng? 

parcels are you | [7] yea 

[] No 

appealing? 

*if yes, uze a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals far each non-contiguous or non-adjolnlng parcel or you wilt ba defaulted, 

Property Address (No., Street, Gity, ST, ZIP) [Ifmultiple, ist1itst property's address] 

1135 

N WASHINGTON AVE 

EH EY Thee 

“Fb

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed chack 

an that apply) 

XX True Cash and Taxable Value 

LJ Poverty Exemption 

XX Taxable Value Only {oaloulation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[3 Eligible Manufacturing Parsonat Proparty (ESA) 

[J Exemption fram Taxation {other than the denial of a 

[J Classification 

Principat Residence or Qualified Agricultural Examption) 

Section 5: Explain the Reason for this Appeal 

THE PROPERTY 

1S LOCATED AT 1135 

N WASHINGTON AVE, LANSING, MI, 

IN 2023 THE ASSESSED VALUE WAS $17,800 AND FINAL TAXABLE 

of $13,230. 

WE DID NOT RECELVE ANY ASSESSED VALUE FOR 2024. 

WHEN WE RECEIVED 

THE TAX STATEMENT FOR SUMMER 2024 WE SAW A TREMENDOUS AMOUNT OF 

INCREASE FROM $952.26 OF SUMMER 2023 TO $24,697.07. 

THE ONLY 

EXPLANATION BY LANSING CITY ASSESSOR 1S THAT THE OPERA PROGRAM HAD 

EXPIRED. 

WE DO NOT BELIEVE THE SEV PRICE AND FINAL TAXABLE VALUE 

ARE ASSESSED CORRECTLY. 

PLEASE SEE ATTACHED TAXPAYER SHEETS, 

Section 6: Jurisdictional Issues 

Year(s) you are appaaling: 

2024 

. 

Did you protest the assegsenent 

at « Hoard of Review (BOR)? |] Ves 44 

No DID 

NOT RECEIVE NOTICE 

OF 

IF Vos, aiheok which BOR you attendad AND attach the BOR deaision: {J Morar 

[] yuty 

[1 pacember 

ASSESSMENT 

it No, aheoh the applicable reason(s): 

Not required to attend 

kB Assessment Change Notloe was not peorived by Petitioner 

[J Apsesting e purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Bactlon §) 

[| Appasling within 86 days of State Tak Gommission Order 

Appealing within 35 days of recelpt 

of Notice of Unoapping 

Did you request a povarty exemption at the BOR? L] Yes 42] No 

If Yes, cheok which BOR conaldered your application AND attach the BOR decisiom: [] March 

[mm] July 

[I] Dacember 

No, expiainwhy; DID NOT ATTEND BOR

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information «ss the multiple parcel form for additional, contiguous parasta. 

Parcel Idantification Number: 

33-01-01-09-331~181 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timbar-Cutover 

Developmental 

Utility 

(check one) 

Current Ansesead Vafua (alan known ae Blate Equalized Value) ss astabllshed by the BOR: 

$489,400 

Gurrant Taxable Value ae established by the BOR: 

$353,397 

| 

What do you batlave ia tha fatr market valua {alao known aa True Cash Velua)? 

| 

$499,000 

Multiply the True Cash Vsfue by 6 and enter hers. This is your contention of Assessad Value, 

$249,500 

IF you believe the Tewahls Value differs fram your contention of Assessed Valua, enter your sentantion of Taxakie Vatue, 

$202,124 

| 

Section 8: Classification Information «ony ibe Mt Dep't of Treasury may appeal this isaus to the Tribunal* 

Parcel identification Number: 

| 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{sheok ong) 

[| 

Agricultural 

Commercial 

industrial 

Resideniial 

Timber-Cutover 

Developmental 

WUlility 

{check one) 

What do you befleve la the property's classification? 

Real 

Peraonat 

{check ona) 

[ 

Agricultural 

Gommearclal 

 tndugirlal 

Residential 

TimberCutovar 

Developmental 

Ulility 

 {oheok ong) 

I# improved property, how fa the property currently baling usad? 

Itimproved propsriy, for what uss was the property designed?

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, PFA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doos the subject property hava a Principal Residence Exemption of at least 60% as of the dete of the filing of this petition? 

O ves XX no 

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

0 ves XX no 

Ifyou answered yes to elther

Page 5

P

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.