The Huntington National Bank, Petitioner Vs. Township Of Lansing Charter, 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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001843

Township Of Lansing Charter,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 6, 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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001843

Township Of Lansing Charter,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 6, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

MTT Docket No. 25-001843-TT 

Petitioner, 

Parcel No(s). 

33-21-01-02-301-011 

v 

Lansing Charter Township, 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Michael D. Gresens (P52026) 

Alex Morse 

Thrun Law Firm, PC 

Cameron Beckner 

Attorneys for Respondent 

DuCharme, McMillen & Associates, Inc. 

2900 West Road, Suite 400 

Representatives for Petitioner 

East Lansing, MI 48823 

9229 Delegates Row, Suite 375 

(517) 374-8838 

Indianapolis, IN 46240 

mgresens@thrunlaw.com 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

/ 

JOINT STIPULATION TO DISMISS 

Petitioner and Respondent stipulate to the dismissal of this appeal with prejudice and 

without costs or fees to either party. 

Mice lo So 

Michelle (Mikki) M. Silvey (P69494) 

Miéhael D. Gresens (P52026) 

DuCharme, McMillen & Associates, Inc. 

Thrun Law Firm, PC 

Representatives for Petitioner 

Attorneys for Respondent 

S. 2026 

Dated: August 5, 2026 

Dated: August

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: 25-001843

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

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: HNB-Lansing Twp 25-001843 Joint Stipulation to Dismiss - Fully 

Executed 8-5-2026

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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001843 

Township Of Lansing Charter,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

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

has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in 

this case to include the subsequent tax year. Respondent has not filed a response to the 

Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 

205.735a and Petitioner has shown good cause to justify the granting of the motion. 

Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001843 

Township Of Lansing Charter,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

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

has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in 

this case to include the subsequent tax year. Respondent has not filed a response to the 

Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 

205.735a and Petitioner has shown good cause to justify the granting of the motion. 

Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001843 

Township Of Lansing Charter,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

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

has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in 

this case to include the subsequent tax year. Respondent has not filed a response to the 

Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 

205.735a and Petitioner has shown good cause to justify the granting of the motion. 

Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

The Huntington National Bank, 

 

 

MTT Docket No. 25-001843-TT 

 

 

Petitioner, 

 

 

 

 

Parcel No(s). 33-21-01-02-301-011 

 

 

 

 

 

 

 

 

 

 

v 

 

Lansing Charter Township, 

 

 

Respondent. 

______________________________/ 

 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

Michael D. Gresens (P52026) 

Thrun Law Firm, PC 

Attorneys for Respondent 

2900 West Road, Suite 400 

East Lansing, MI 48823 

(517) 374-8838 

mgresens@thrunlaw.com 

 

______________________________/ 

 

MOTION TO AMEND TO ADD SUBSEQUENT YEAR 

 

 

Petitioner, The Huntington National Bank, through its representatives, DuCharme, 

McMillen & Associates, Inc., submits its Motion to Amend Petition to Add 2026 Tax Year as 

follows: 

1. Petitioner filed its appeal on May 30, 2025 for the 2025 tax year. 

2. One parcel of real property was included in the original Petition filed on May 30, 2025 

and the same parcel is included in this Motion to Amend. 

3. The real property parcel is identified as Parcel No.: 

33-21-01-02-301-011

Page 2

Motion to Amend to Add Subsequent Year-2026 

MTT Docket No. 25-001843 

HNB-Lansing Twp 

4. The real property parcel is classified as 201 Commercial-Improved. 

5. The values for each parcel as established by Respondent’s 2026 Board of Review are: 

 

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

33-21-01-02-301-011 

$503,200 

$251,600 

$235,551 

 

 

6. Petitioner contends the values for tax year 2026 are no more than the following: 

 

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

33-21-01-02-301-011 

$250,000 

$125,000 

$125,000 

 

 

7. The values in contention for tax year 2026 are: 

 

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

33-21-01-02-301-011 

$253,200 

$126,600 

$110,551 

 

8. The 2026 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on the misapplication of valuation principles, and 

(d) The assessment otherwise violates Petitioner’s rights.

Page 3

Motion to Amend to Add Subsequent Year-2026 

MTT Docket No. 25-001843 

HNB-Lansing Twp 

WHEREFORE, Petitioner respectfully requests this honorable Tribunal enter an order 

granting its motion and adding the 2026 tax year to this appeal and grant Petitioner all other 

relief to which it is entitled under Michigan law and as is appropriate under the circumstances. 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

DuCharme, McMillen & Associates, Inc. 

 

 

 

 

 

 

 

 

Dated: June 1, 2026 

 

 

By: 

______________________________ 

 

 

 

 

 

 

 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

v 

Lansing Charter Township, 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

MTT Docket No. 25-001843-TT 

Parcel No(s). 

33-21-01-02-301-011 

Michael D. Gresens (P52026) 

Thrun Law Firm, PC 

Attorneys for Respondent 

2900 West Road, Suite 400 

East Lansing, MI 48823 

(517) 374-8838 

mgresens@thrunlaw.com 

PROOF OF SERVICE 

Karen Burrows states that on June 1, 2026 she served a copy of Petitioner’s Motion to 

Amend to Add Subsequent Year relative to the above-captioned matter upon: 

Michael D. Gresens 

Thrun Law Firm, PC 

2900 West Road, Suite 400 

East Lansing, MI 48823 

Karer! Burrow 

DuCharme, McMillen & Associates, Inc.

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

1 of 1

Docket #: 25-001843

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

NOTICE OF DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

The Huntington National Bank,

Petitioner,

v

 

 

Township Of Lansing Charter,

Respondent.

 MTT Docket No. 25-001843

Please be advised that 25-001843 has been placed on a two-week Prehearing General 

Call commencing December 01, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

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

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

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

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-001843

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by August 4, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 4, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 4, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is

Page 3

MT

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

U.S. MAIL ADDRESS 

P.O. Box 2575, EAST LANSING, MI 48826-2575 

PHONE: (517) 484-8000 FAX: (517) 484-0041 

ALL OTHER SHIPPING 

LAW 

FIRM 

y 

P.C. 

2900 WEST ROAD, SUITE 400 

EAST LANSING, MI 48823-6386 

JEFFREY J. SOLES 

KATHERINE WOLF BROADDUS 

CRISTINA T. PATZELT 

KATHRYN R. CHURCH 

GORDON W. VANWIEREN, JR. (OF COUNSEL) 

MICHAEL D. GRESENS 

DANIEL R. MARTIN 

PHILIP G. CLARK 

MARY.JO D. BANASIK 

LISA L. SWEM (OF CouNsEL) 

CHRISTOPHER J. IAMARINO 

JENNIFER K. STARLIN 

PIOTR M. MATUSIAK 

CATHLEEN M. DooLeY 

ROY H. HENLEY (OF COUNSEL) 

RAYMOND M. DAViS 

TIMOTHY 

T. GARDNER, JR. 

JESSICA E. MCNAMARA 

KELLY 5. BowMAN 

BRADFORD W. SPRINGER (OF COUNSEL) 

MicHELE R. EADDY 

IAN F. KOFFLER 

RYAN J. MURRAY 

BRIAN D. BAA 

KIRK C. HERALD 

FREDRIC 

G. HEIDEMANN 

ERIN H. WALZ 

AUSTIN W. MUNROE 

RECEIVED 

ROBERT A. DIETZEL 

RYAN J. NICHOLSON 

MACKENZIE D. FLYNN 

MICHAEL D. GRESENS 

SEP 

1 

9 2025 

(517) 374-8838 

\ 

mgresens @thrunlaw.com 

September 15, 2025 

MICHIG 

Michigan Tax Tribunal 

AN TAX TRIBUNAL 

ATTN: Chief Clerk 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

The Huntington National Bank v Charter Township of Lansing 

MTT Docket No. 25-001843-TT 

Parcel No. 33-21-01-02-301-011 

Dear Chief Clerk: 

Enclosed for filing with the Michigan Tax Tribunal in the above-referenced matter please find an 

original and one (1) copy of the following: 

1. 

Respondent Charter Township of Lansing's Appearance and Notice of Appearance; 

A 

Respondent Charter Township of Lansing's Answer to Petition and Affirmative Defenses; and 

3. 

Proof of Service upon Petitioner’s counsel/representative and other interested parties. 

Please do not hesitate to contact me if you have any questions regarding this matter. 

Very truly yours, 

Mithael D. Gresens 

MDG/keh 

Enclosures 

cc: 

Michelle M. Silvey, Esq. 

Dr. Deyanira Nevarez Martinez, Secretary, Lansing School District 

Ms. Maggie Sanders, Supervisor, Charter Township of Lansing

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

MTT Docket No. 

25-001843-TT 

Parcel No. 

33-21-01-02-301-011 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmaine.com 

ANSWER TO PETITION 

NOW COMES 

the Respondent, Charter Township of Lansing 

(the “Township” 

or 

“Respondent”), by and through its attorneys of record, and for its Answer to Petitioner The 

Huntington National Bank’s Petition, asserts the following: 

1. 

Respondent admits the allegations contained in Paragraph 

1 of the Petition.

Page 3

- 

4. 

To the extent that Paragraph 4 of the Petition asserts facts, Respondent neither 

admits nor denies the allegations contained in Paragraph 4 of the Petition, as it lacks knowledge 

or information sufficient to form a belief as to those allegations, and leaves Petitioner to its proofs. 

To the extent that Paragraph 

4 of the Petition asserts legal conclusions and/or statements, 

Respondent neither admits nor denies the allegations in Paragraph 4 of Petitioner’s Petition, as no 

response is required. 

5. 

Respondent admits the allegations contained in Paragraph 5 of the Petition. 

6. 

Respondent admits the allegations contained in Paragraph 6 of the Petition. 

7. 

Respondent admits the allegations contained in Paragraph 7 of the Petition. 

8. 

Respondent admits the allegations contained in Paragraph 8 of the Petition. 

9. 

Respondent admits the allegations contained in Paragraph 9 of the Petition. 

10. 

To the extent that Paragraph 10 of the Petition asserts facts, Respondent neither 

admits nor denies the allegations contained in Paragraph 10 of the Petition, as it lacks knowledge 

or information sufficient to form a belief as to those allegations, and leaves Petitioner to its proofs. 

To the extent that Paragraph 

10 of the Petition asserts legal conclusions and/or

Page 4

t

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 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 25-001843 

) 

Lansing Township 

) 

) 

) 

Respondent. 

) 

PROOF 

OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 26" day of 

August 2025 she served a copy of the Petition upon the following persons by placing same 

in an envelope properly addressed to each via USPS first class thereon: 

Barb Byrum 

Lansing Public School District 

Ingham County Clerk 

Dr. Deyanira Nevarez Martinez, School 

341 S. Jefferson 

Board Secretary 

Mason, MI 48854 

519 West Kalamazoo Street 

Lansing, MI 48933 

Rosemary Anger 

Michigan State Treasurer 

Ingham County Equalization Director 

Department of Treasury 

341 S. Jefferson 

Treasury Building 

Mason, MI 48854 

430 West Allegan 

Lansing, MI 48922 

. 

@ 

Micke, (( 

o) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank. 

Petitioner, 

MTT DOCKET NO. 25-001843 

Lansing Township, 

Respondent. 

PROOF 

OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 26" day of 

August 2025 she served a copy of the Petition upon the following persons by placing same 

in an envelope properly addressed to each via certified mail thereon: 

John Cunningham 

Maggie Sanders 

Lansing Township Assessor 

Lansing Township Supervisor 

3209 W. Michigan Ave 

3209 W. Michigan Ave 

Lansing, MI 48917 

Lansing, MI 48917 

Cortney Lightheart 

Lansing Township Clerk 

3209 W. Michigan Ave 

Lansing, MI 48917 

Mictes (0 oe) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

5 

MTT Docket No. 25-001843 

 -TT 

Petitioner, 

v 

Lansing Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 33-21-01-02-301-011 

2. 

The property identified above is real 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 4

MTT Docket No. 25-001843 

 _TT 

Page 2 of 3 

5. 

The property identified above is classified as 201 Commercial-Improved 

6. 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

7. 

The property or properties at issue are in Ingham 

County. 

8. 

The property or properties’ address is: 

2017 Lake Lansing Rd, Lansing, MI 48912 

9. 

The assessment(s) at issue were established by the: Lansing Township 

10. Petitioner’s legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

11. This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

12. The tax year at issue is: 2025. 

13. The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$490,800 

$245,400 

$229,359 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$250,000 

$125,000 

$125,000 

15. The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$240,800 

$120,400 

$104,359

Page 5

MTT Docket No. 25-001843 

TT 

Page 3 of 3 

16. The 2025 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on the misapplication of

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25- 

Petitioner, 

v 

Lansing Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 33-21-01-02-301-011 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Ingham 

County. 

The property or properties’ address is: 

2017 Lake Lansing Rd, Lansing, MI 48912 

The assessment(s) at issue were established by the: Lansing Township 

Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$490,800 

$245,400 

$229,359 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$250,000 

$125,000 

$125,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$240,800 

$120,400 

$104,359

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

30

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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001843

Township Of Lansing Charter, 

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 24, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25- 

Petitioner, 

v 

Lansing Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 33-21-01-02-301-011 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Ingham 

County. 

The property or properties’ address is: 

2017 Lake Lansing Rd, Lansing, MI 48912 

The assessment(s) at issue were established by the: Lansing Township 

Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$490,800 

$245,400 

$229,359 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$250,000 

$125,000 

$125,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$240,800 

$120,400 

$104,359

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

30

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

The Huntington National Bank

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

5555 Cleveland Ave.

City or Town

Columbus

State

Ohio

ZIP Code

43231

Telephone Number

917-488-7825

Fax Number

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

msilvey@dmainc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-596-3260

Fax Number

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

msilvey@dmainc.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

2017 Lake Lansing Rd

Lansing

Michigan

Taxing Authority (City or Township)

Township Of Lansing Charter (INGHAM)

County

Ingham

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-21-01-02-301-011

Classification of Property: Real 

Commercial

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

245400

Current Taxable Value as established by the Board of Review:

229359

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

250000

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

125000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

Electronic Signature

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.