Steven J Bailey Petitioner V City Of East Lansing Respondent

Page 1

ed 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN. DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002489 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of East Lansing 

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

410 Abbot Rd. 

City or Town: 

State: 

ZIP Code: 

East Lansing 

Ml 

48823 

mr 517) 319-6819 

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

MLUBAS@CITYOFEASTLANSING.COM 

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

First Name: 

ML: 

Last Name: 

Marcin 

P 

Lubas 

Firm Name (if any): 

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

410 Abbot Rd. 

City or Town: 

g 

State: 

| ZIP Code: 

== 

East Lansing 

MI 

48823 

| Teenie (517) 319-6819 

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

|MLUBAS@CITYOFEASTLANSING.COM 

Section 3: Subject Property Information 

i 

] 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[J ves 

[Jno 

IZ) Notapplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

a Yes 

[v4] No 

: 

: 

= |

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The 2026 assessment was developed using the State Tax Commission Cost Manual with adjustments for the 

Subject's amenities and the local market influence. 

The residential class (401) for 2026 was assessed and equalized at 50% of true cash value. 

A protest of the 2026 assessment was not heard by the March Board of Review. The letter appeal submitted by the 

petitioner was received by the East Lansing Assessing Department on March 11, 2026. Adjournment of the East 

Lansing March Board of Review occurred on March 10, 2026 

Prior answers submitted by the respondent were in response to the classification appeal. 

Respondent requests the Michigan Tax Tribunal support the 2026 values. 

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 Juty 

[] December 

if the July or December BOR revised the assessment(s) at issue, did it have authority? |] Yes 

[|] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? a Yes 

[v4] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

a Yes 

[vi] No 

H 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? 

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

Parcel Number: 33-20-01 -24-1 20-0 1 1 

Classification of Property: 

Real 

Personal J (check one) 

Agricultural0 

Commercial 

J 

industrial) 

Residential 

Timber-Cutover (J 

Developmental OJ 

Utility OJ (check one)

Page 3

E 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Steven J Bailey 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002489 

City Of East Lansing 

, 

Respondent(s) 

PROOF OF SERVICE 

Marcin Lubas 

states that on 

October 21, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Tax Appeal Answer Form relative to the above-captioned matter upon: 

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

Michigan Tax Tribunal, PO Box 30232, Lansing,

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002489

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: MTT 26-002489 - Answers to Valuation Appeal

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Steven J Bailey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002489

City Of East 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.

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.

Page 2

MTT Docket No. 26-002489

Page 2 of 2

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: 

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

Steven J Bailey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No.

Page 4

MTT

Page 5

STAT

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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

Steven J Bailey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002489

City Of East Lansing,

Respondent.

ORDER OF DEFAULT

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

Respondent filed the wrong answer for the issue being appealed. See TTR 281. 

Respondent must complete and return the appropriate answer for the issue being 

appealed within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 16, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002489

Page 2 of 2

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

Steven J Bailey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002489

City Of East Lansing,

Respondent.

ORDER OF DEFAULT

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

Respondent filed the wrong answer for the issue being appealed. See TTR 281. 

Respondent must complete and return the appropriate answer for the issue being 

appealed within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 16, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal

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

Steven J Bailey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002489

City Of East Lansing,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 23, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven J Bailey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002489

City Of East Lansing,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 23, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

prt Doc kaT 

OCT 02 2026 

a 

py pave T 

| 

00 24484 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Irenlnfordcts 615566 

10/01/26 

G07 

puts $105.00 

PROPERTY TAX APPEAL PETITION FORME MILEY 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner’s Contact Information 

First Name 

MI 

Last Name/Company Name 

Steven 

J 

Bailey 

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

5077 

Long Rapids 

Rd 

City of Town 

State 

ZIP Code 

Alpena 

MI 

49707 

Telephona Number 

£989) 

657-5241 

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

stevenbailey5077@yahoo.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emait Address {do not enter unless you want MTT to send ali correspondence via email) 

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 vesr 

[1 Nov 

1 

**f No, you must fite separate appeals for each parcel 

Property Address (No., Street} 

935 

Sever Lane 

City or. Town 

County 

State 

ZIP Code

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

"Section 4: Check which of the following you are appealing (check all that apply) 

X True Cash and Taxable Value 

[1 Taxable Value Only (calculation) 

|| Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We bought 

this property 

for 

$170,000. 

Terms 

of 

the 

sale were 

afi ARMILength transaction. 

Both parties were represented 

by 

local 

licensed 

real eatate agents 

The sellers 

agent priced 

the house 

after doingra market analysis. 

The house was 

vacant 

for 

4 

or 

5 

years 

and 

in 

need 

of 

TLC. 

In 

need 

of 

TLC 

is Realtor 

speak 

for needing 

tons 

of 

work 

to make 

it 

livable. 

East Lansing 

is 

a 

sellers market. 

We paid 

the asking price 

for 

the house 

and 

we have been working 

on 

the house 

for 

the 

last year. 

There were 

no other offers 

on 

the housegeven though 

it was 

priced below what other area houses 

were going 

for 

because 

of 

the amount 

of 

work needed 

to 

get 

the house 

in 

livable condition. 

Professional Realtors 

priced 

the 

house 

at 

$170,000, 

they 

have 

a duty 

to 

the 

seller 

to 

get 

as much money 

for 

the house 

as possible. 

They 

did that 

and priced 

it accordingly. 

We 

paid 

the asking price 

and therefore 

the taxable value should 

be 

$8 

00... 

.. 

sedfion 6: Jurisdictional Issues 

a 

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

[Hl] No 

; 

If Yes, check which BOR you attended: vi March 

[I] July 

[ml] December 

If No, please check the applicable reason(s): 

[| Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

[|| Appeating within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for

Page 4

Steve

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Page 1

herd 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Steven J Bailey 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002489 

City of East Lansing 

, 

Respondent(s) 

PROOF OF SERVICE 

Marcin Lubas 

states that on 9/25/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Prove 

Tax apes answer Fom- clsssicaton 

re [ative to the above-captioned matter upon: 

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

Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909 

Steven J Bailey, 5077 Long Rapids Rd., Alpena, MI 49707 

[Signature of person who is serving/mailing copy] 

Marcin [ubas 

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

MICHIGAN TAX TRIBUNAL 

- 611 W, OTTAWA ST, LANSING, MI 48933 - 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

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

Page 1

od 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

CLASSIFICATION 

MTT DOCKET NO. 26-002489 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of East Lansing 

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

410 Abbot Rd. 

City or Town: 

State: 

ZIP Code: 

East Lansing 

MI 

|48823 

Telephone Number: (51 7) 31 9-681 9 

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

MLUBAS@CITYOFEASTLANSING.COM 

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

First Name: 

M.A 

Last Name: 

{Marcin 

P 

Lubas 

Firm Name (if any): 

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

1410 Abbot Rd. 

[City or Town: 

State: 

| ZIP Code: 

7 

East Lansing 

Mi 

48823 

Telephone Number: 

” 

(517) 319-6819 

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

MLUBAS@CITYOFEASTLANSING.COM 

Section 3: Subject Property information 

Are the parcels listed by Petitioner contiguous or adjoining? 

i no, list all parcels that are adjoining in separate groupings. Attach a 

| 

separate sheet if necessary. 

O ves 

[J No 

IZ Notappticable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The parcel listed in the appeal was inactivated for the 2026 tax year following a land 

splitfcombination. The correct parcel number is 33-20-01-24-1 20-011. 

Answers to this classification appeal are done to protect the right of the respondent. A 

classification appeal is not warranted and is currently held in default. The Subject 

property was classified as Residential, Class 401 for the 2026 assessment year and was 

assessed and equalized at 50% of True Cash Value, in accordance with Michigan law. 

Assessment does not exceed 50% True Cash Value. 

Section 5: Jurisdictional Issues 

Did Petitioner protest the classification at the March Board of Review (BOR)? [] Yes 

7] No 

Section 6: Classification Information 

Parcel Identification Number: 

33-20-01-24-120-005 (on appeal, inactive for TY 2026). 33-20-01-24-120-011 (correct parcel) 

Current classification of property established by the Board of Review: 

Realld 

Personal O (check one) 

Agricultural [J 

Commercial 

J 

industrial (] 

Residential @ 

Timber-Cutover (J 

Developmental (J 

Utility [J (check one) 

What do you believe is the property's classification? 

Real 

Personal (] 

(check one) 

Agricultural 

J 

Commercial) 

industrial (] 

Residential @ 

 Timber-Cutover [J 

Developmental (J 

Utility OJ (check one) 

ifimproved property, how is the property currently being used? 

Residential 

ifimproved property, for what use was the property designed? 

Residential 

Signature required 

Respondent 

orney/Authgrized Represe; 

ve’s Signature: 

isl 

I~

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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: 26-002489

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: MTT 26-002489 - Answers to Classification Appeal

Document Type: Proof of Service: Petition

Attachment File Name: MTT 26-002489 - Proof of Service - Answers to Classification Appeal

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Steven J Bailey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002489

City Of East Lansing,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002489

Page 2 of 2

Entered: September 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven J Bailey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002489

City Of East Lansing,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The

Page 4

MTT

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

*** Information herein deemed reliable but not guaranteed***

County:

CITY OF EAST LANSING/IC

Jurisdiction:

Printed on

Parcel Number:

+33-20-01-24-120-011

0

0

0

0

2023

0

0

0

0

2024

EXEMPT

EXEMPT

EXEMPT

EXEMPT

2025

160,600C

160,600

140,000

20,600

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors * 

Description Frontage Depth Front Depth Rate %Adj. Reason Value

UP TO 1.50 A 61.00 137.00 1.0000 0.9720 695 100 41,209

 61 Actual Front Feet, 0.19 Total Acres Total Est. Land Value = 41,209

Land Value Estimates for Land Table 4000.4000 WOLF COURT/FLOWER POT/MARBLE

ILP 06/23/1992 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

X

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

X

X

X

X

X

X

X

X

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of East Lansing, County

of Ingham, Michigan

EXEMPT UNDER MCL 211.7S

VERIFIED EXEMPTION 09/2015

EXEMPTION REVIEWED 01/2022 (PARSONAGE)

2000 REMOVE FROM ROLL NOW CHURCH

PARSONAGE

Comments/Influences

LOT 13 EXC THE S 9 FT THEREOF ALSO THE E

1 FT OF LOT 12 EXC THE S 9 FT THEREOF

ALSO THE N 23.80 FT OF THE S 32.80 FT OF

LOT 11 EXC THE W 94.58 FT THEREOF BLOSSOM

ACRES SUB. FURTHER DESC AS: BEG AT THE NE

COR OF SD LOT 13 – S00°48’03”E ALNG THE E

LOT LN 139.11 FT – S89°55’32”W 152.63 FT

– N00°26’36”E 23.80 FT – N89°55’32”E

91.13 FT – N00°46’43”W 115.31 FT TO S LN

OF SEVER DR – N89°55’32”E ALNG SD S LN

60.94 FT TO POB 

Tax Description

BAILEY STEVEN & BAILEY JANE

5077 LONG RAPIDS RD

ALPENA MI 49707

Owner's Name/Address

935 SEVER DR

Property Address

2026 Est TCV 321,118 TCV/TFA: 195.33

MG: 

P.R.E. 0% 

CLOSED

PB080299

07/22/2008

RES. ADD/ALTER/REPAIR

School: EAST LANSING SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: R3

Class: RESIDENTIAL-IMPROV

100.0

PROPERTY TRANSFER 

03-ARM'S LENGTH

WD

05/17/1999

140,000

UNIVERSITY UNITED METHODIS

WAREING, JOHN D & BARBARA

100.0

DEED

03-ARM'S LENGTH

WD

08/08/2025

170,000

BAILEY STEVEN & BAILEY JAN

UNIVERSITY UNITED METHODIS

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

03/16/2026

Page 2

*** Information herein deemed reliable but not guaranteed***

Parcel Number: +33-20-01-24-120-011

Printed on

03/16/2026

Page 3

*** Information herein deemed reliable but not guaranteed***

Parcel Number: +33-20-01-24-120-011, Land Image

Printed on

03/16/2026

Page 4

Class: C +10

Effec. Age: 55

Floor Area: 1,644 

Total Base New : 329,143 E.C.F.

Total Depr Cost: 148,100 X 1.890

Estimated T.C.V: 279,909 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 10 Blt 1956

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1644 SF Floor Area = 1644 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=45/100/100/100/45

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,144 

1 Story Siding Crawl Space 488 

1 Story Siding Crawl Space 12 

 Total: 259,970 116,974

Other Additions/Adjustments

 Recreation Room 850 15,963 7,183 

Plumbing

 Average Fixture(s) 2 2,817 1,268 

 3 Fixture Bath 1 4,434 1,995 

Porches

 CCP (1 Story) 30 1,034 465 

 CGEP (1 Story) 164 11,309 5,089 

 CCP (1 Story) 6 293 132 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 576 23,674 10,653 

Water/Sewer

 Public Water 1 1,451 653 

 Public Sewer 1 1,451 653 

Built-Ins

 Dishwasher 1 756 340 

 Garbage Disposal 1 254 114 

 Vented Hood 1 554 249 

Fireplaces

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1956

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: Detache

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 576

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

CGEP (1

Page 5

***

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Steven

M.I.

J

Last Name

Bailey

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

5077 Long Rapids Rd

City or Town

Alpena

State

Michigan

ZIP Code

49707

Telephone Number

989-657-5241

E-mail Address

stevenbailey5077@yahoo.com

Subject Property Information:

How many parcels are you appealing?

1

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

no, you must file separate appeals for each parcel

N/A 

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

935 Sever st.

East Lansing Michigan 48823

Taxing Authority (City or Township)

City Of East Lansing (INGHAM)

County

Ingham

Please Explain the Reason for this Appeal:

In August of 2025 we bought a house at 935 Sever. This was an arm length transaction, we paid $170,000 which was the asking price. The house was owned by 

the University United Methodist Church and it had been vacant for years. Both us and the church were represented by licensed experience realtors. Deb Federau 

from Keller -Williams represented the church. Our realtor was Deneen Benham from Remax. They both have a duty to get the best price for the seller. Taking 

into consideration of the amount of work it would take to make the house livable Deb Federau came up with the $170,000 price.

We paid the $170,000, taxes for the house should be based on 50% of the value at purchase so that makes the SEV $85,000. East Lansing made the SEV $170,000. 

So they are saying the house is worth $340,000. We were the only offer at $170,000. No one is paying $340,000 for a house with carpet from 1970, and glass 

falling out of the windows. I am asking for the SEV to be reduced to $85,000 and the taxes based off of that.

Taxes are supposed to be based off of the actual value of the house. Feel free to contact the Realtors, who have a duty to the seller to get the most money they 

can.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

If No, please check the applicable reason(s):

Other, please explain

Explanation: I did protest. The Assessor sent me an email that my letter was 1 day late. It was definitely postmarked before the due date. I don't handle the 

delivery myself. If the Assessor felt a mistake was made he could have changed it.

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

33-20-01-24-120-005

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

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

My daughter's home.

 

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

Someone's home.

 

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

Petitioner’s Signature: 

/s/ Steven J. Bailey

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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

Steven J Bailey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002489

City Of East 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 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven J Bailey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002489

City Of East 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 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

*** Information herein deemed reliable but not guaranteed***

County:

CITY OF EAST LANSING/IC

Jurisdiction:

Printed on

Parcel Number:

+33-20-01-24-120-011

0

0

0

0

2023

0

0

0

0

2024

EXEMPT

EXEMPT

EXEMPT

EXEMPT

2025

160,600C

160,600

140,000

20,600

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors * 

Description Frontage Depth Front Depth Rate %Adj. Reason Value

UP TO 1.50 A 61.00 137.00 1.0000 0.9720 695 100 41,209

 61 Actual Front Feet, 0.19 Total Acres Total Est. Land Value = 41,209

Land Value Estimates for Land Table 4000.4000 WOLF COURT/FLOWER POT/MARBLE

ILP 06/23/1992 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

X

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

X

X

X

X

X

X

X

X

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of East Lansing, County

of Ingham, Michigan

EXEMPT UNDER MCL 211.7S

VERIFIED EXEMPTION 09/2015

EXEMPTION REVIEWED 01/2022 (PARSONAGE)

2000 REMOVE FROM ROLL NOW CHURCH

PARSONAGE

Comments/Influences

LOT 13 EXC THE S 9 FT THEREOF ALSO THE E

1 FT OF LOT 12 EXC THE S 9 FT THEREOF

ALSO THE N 23.80 FT OF THE S 32.80 FT OF

LOT 11 EXC THE W 94.58 FT THEREOF BLOSSOM

ACRES SUB. FURTHER DESC AS: BEG AT THE NE

COR OF SD LOT 13 – S00°48’03”E ALNG THE E

LOT LN 139.11 FT – S89°55’32”W 152.63 FT

– N00°26’36”E 23.80 FT – N89°55’32”E

91.13 FT – N00°46’43”W 115.31 FT TO S LN

OF SEVER DR – N89°55’32”E ALNG SD S LN

60.94 FT TO POB 

Tax Description

BAILEY STEVEN & BAILEY JANE

5077 LONG RAPIDS RD

ALPENA MI 49707

Owner's Name/Address

935 SEVER DR

Property Address

2026 Est TCV 321,118 TCV/TFA: 195.33

MG: 

P.R.E. 0% 

CLOSED

PB080299

07/22/2008

RES. ADD/ALTER/REPAIR

School: EAST LANSING SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: R3

Class: RESIDENTIAL-IMPROV

100.0

PROPERTY TRANSFER 

03-ARM'S LENGTH

WD

05/17/1999

140,000

UNIVERSITY UNITED METHODIS

WAREING, JOHN D & BARBARA

100.0

DEED

03-ARM'S LENGTH

WD

08/08/2025

170,000

BAILEY STEVEN & BAILEY JAN

UNIVERSITY UNITED METHODIS

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

03/16/2026

Page 2

*** Information herein deemed reliable but not guaranteed***

Parcel Number: +33-20-01-24-120-011

Printed on

03/16/2026

Page 3

*** Information herein deemed reliable but not guaranteed***

Parcel Number: +33-20-01-24-120-011, Land Image

Printed on

03/16/2026

Page 4

Class: C +10

Effec. Age: 55

Floor Area: 1,644 

Total Base New : 329,143 E.C.F.

Total Depr Cost: 148,100 X 1.890

Estimated T.C.V: 279,909 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 10 Blt 1956

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1644 SF Floor Area = 1644 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=45/100/100/100/45

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,144 

1 Story Siding Crawl Space 488 

1 Story Siding Crawl Space 12 

 Total: 259,970 116,974

Other Additions/Adjustments

 Recreation Room 850 15,963 7,183 

Plumbing

 Average Fixture(s) 2 2,817 1,268 

 3 Fixture Bath 1 4,434 1,995 

Porches

 CCP (1 Story) 30 1,034 465 

 CGEP (1 Story) 164 11,309 5,089 

 CCP (1 Story) 6 293 132 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 576 23,674 10,653 

Water/Sewer

 Public Water 1 1,451 653 

 Public Sewer 1 1,451 653 

Built-Ins

 Dishwasher 1 756 340 

 Garbage Disposal 1 254 114 

 Vented Hood 1 554 249 

Fireplaces

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1956

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: Detache

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 576

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

CGEP (1

Page 5

***

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Steven

M.I.

J

Last Name

Bailey

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

5077 Long Rapids Rd

City or Town

Alpena

State

Michigan

ZIP Code

49707

Telephone Number

989-657-5241

E-mail Address

stevenbailey5077@yahoo.com

Subject Property Information:

How many parcels are you appealing?

1

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

no, you must file separate appeals for each parcel

N/A 

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

935 Sever st.

East Lansing Michigan 48823

Taxing Authority (City or Township)

City Of East Lansing (INGHAM)

County

Ingham

Please Explain the Reason for this Appeal:

In August of 2025 we bought a house at 935 Sever. This was an arm length transaction, we paid $170,000 which was the asking price. The house was owned by 

the University United Methodist Church and it had been vacant for years. Both us and the church were represented by licensed experience realtors. Deb Federau 

from Keller -Williams represented the church. Our realtor was Deneen Benham from Remax. They both have a duty to get the best price for the seller. Taking 

into consideration of the amount of work it would take to make the house livable Deb Federau came up with the $170,000 price.

We paid the $170,000, taxes for the house should be based on 50% of the value at purchase so that makes the SEV $85,000. East Lansing made the SEV $170,000. 

So they are saying the house is worth $340,000. We were the only offer at $170,000. No one is paying $340,000 for a house with carpet from 1970, and glass 

falling out of the windows. I am asking for the SEV to be reduced to $85,000 and the taxes based off of that.

Taxes are supposed to be based off of the actual value of the house. Feel free to contact the Realtors, who have a duty to the seller to get the most money they 

can.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

If No, please check the applicable reason(s):

Other, please explain

Explanation: I did protest. The Assessor sent me an email that my letter was 1 day late. It was definitely postmarked before the due date. I don't handle the 

delivery myself. If the Assessor felt a mistake was made he could have changed it.

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

33-20-01-24-120-005

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

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

My daughter's home.

 

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

Someone's home.

 

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

Petitioner’s Signature: 

/s/ Steven J. Bailey

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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