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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

TMT Lansing LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001768 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001768 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8.66%. 

 

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

 

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

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: November 18, 2025 

gc 

 

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

62819850.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL

TMT Lansing, LLC, 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing, 

Respondent. 

_____________________________/ 

Stipulation for Entry of Consent Judgment 

1.

The parcel is located in Ingham County. 

2.

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

3.

Property Parcel No: See Attachment A for multiple parcel numbers. 

4.

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

Review are: See Attachment A. 

5.

The values for the property were increased by the assessor after Respondent’s Board of 

Review as explained in the letter dated October 14, 2025, attached as Attachment B. 

6.

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

purposes are: See Attachment A. 

7.

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years: Not applicable. 

8.

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to TMT Lansing, LLC and mailed to 3400 Belle Chase 

Way, Lansing, MI 48911-4251.

Page 2

MTT Docket No. 25-001768 

Stipulation for Entry of Consent Judgment 

2 

62819850.1 

Honigman LLP

City of Lansing

Attorneys for Petitioner

Representatives for Respondent

By: /s/ Jackie J. Cook____________ 

By: /s/ Jennifer Czeiszperger 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

Jennifer Czeiszperger, MMAO 

City Assessor 

124 W. Michigan Ave., 3rd Floor 

Lansing, MI 48933 

(517) 483-7624 

jennifer.czeiszperger@lansingmi.gov

Dated: November 18, 2025 

Dated: November 18, 2025

Page 3

MTT Docket No. 25-001768 

Stipulation for Entry of Consent Judgment 

3 

62819850.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL

TMT Lansing, LLC, 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing, 

Respondent. 

_____________________________/ 

Attachment A to Stipulation for Entry of Consent Judgment: 

Multiple Parcels 

1.

Tax Year 2025 values adopted by the March Board of Review: 

Tax 

Year 

Parcel 

Number 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025

33-01-05-03-377-002

$1,260,800

$630,400

$411,443

2025

33-01-05-03-377-013

$586,600

$293,300

$205,521

$1,847,400

$923,700

$616,964

2.

Tax Year 2025 values increased per letters from the City Assessor’s office dated October 

14, 2025 (Attachment B): 

Tax 

Year 

Parcel 

Number 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025

33-01-05-03-377-002

$1,260,800

$630,400

$538,444

2025

33-01-05-03-377-013

$586,600

$293,300

$220,743

$1,847,400

$923,700

$759,187

3.

Tax Year 2025 values stipulated to by the parties: 

Tax 

Year 

Parcel 

Number 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025

33-01-05-03-377-002

$871,200

$435,600

$435,600

2025

33-01-05-03-377-013

$586,600

$293,300

$220,743

$1,457,800

$728,900

$656,343

Page 4

MTT Docket No. 25-001768 

Stipulation for Entry of Consent Judgment 

4 

62819850.1 

Attachment B

Page 5

Jennifer Czeiszperger, Assessor 

3rd Floor City Hall 

CITY ASSESSORS OFFICE 

124 West Michigan Avenue 

Lansing, Michigan 48933 

(517) 483-7624 

mute 

Andy Schor, Mayor 

October 14, 2025 

TMT - Lansing 

C/O PW Parent LLC 

1 Glenlake Parkway NE 

Atlanta GA 30328 

RE:33-01-05-03-377-013 

1200 Keystone, Lansing, Ml 

Our records indicate that the above property was transferred during 2021. 

As provided by State Statute the Taxable 

Value (TV) of a property must be the same as its State Equalized Value (SEV) in the year following an ownership 

transfer (section 211.27a (3) of the Michigan Compiled Laws). This is referred to as "uncapping" Taxable Value. 

You are hereby notified that the Taxable Value (TV) of this property will be "uncapped" for 

2022. This change will 

be reflected on the assessment and tax rolls as follows: 

Tax Year 

2022 

Taxable Value From: 

$180,810 

To: 

$194,200 

$1,072 

Tax Year 

2023 

Taxable Value From: 

$189,850 

0 

$203,910 

$1,126 

Tax Year 

2024 

Taxable Value From: 

$199,342 

To: 

$214,106 

$1,182 

Tax Year 

2025 

Taxable Value From: 

$205,521 

To: 

$220,743 

$1,231 

This change in taxable value will increase your adjusted tax bill by approximately: 

$4,610 

The Ingham Country Treasurer will be sending adjusted tax bills to cover any additional taxes owed for prior years. 

The current year taxes will be adjusted by the Lansing City Treasurer. 

If you wish to appeal this "uncapping" of the Taxable Value, you must file an appeal to the Michigan Tax 

Tribunal (MTT) within 35 days of this notice. If you elect to proceed with an appeal to the MTT, you must File 

a small Claims Petition Form, which is available at www.michigan.gov/taxtrib. The MTT will then send you a 

Notice of Docket Number. 

If you have any questions regarding these procedures or the uncapping of the property, feel free to contact 

Jennifer Czeiszperger 517-483-7624. 

Respectfully yours,

Page 6

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Page 1

62819850.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL

TMT Lansing, LLC, 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing, 

Respondent. 

_____________________________/ 

Stipulation for Entry of Consent Judgment 

1.

The parcel is located in Ingham County. 

2.

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

3.

Property Parcel No: See Attachment A for multiple parcel numbers. 

4.

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

Review are: See Attachment A. 

5.

The values for the property were increased by the assessor after Respondent’s Board of 

Review as explained in the letter dated October 14, 2025, attached as Attachment B. 

6.

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

purposes are: See Attachment A. 

7.

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years: Not applicable. 

8.

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to TMT Lansing, LLC and mailed to 3400 Belle Chase 

Way, Lansing, MI 48911-4251.

Page 2

MTT Docket No. 25-001768 

Stipulation for Entry of Consent Judgment 

2 

62819850.1 

Honigman LLP

City of Lansing

Attorneys for Petitioner

Representatives for Respondent

By: /s/ Jackie J. Cook____________ 

By: /s/ Jennifer Czeiszperger 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

Jennifer Czeiszperger, MMAO 

City Assessor 

124 W. Michigan Ave., 3rd Floor 

Lansing, MI 48933 

(517) 483-7624 

jennifer.czeiszperger@lansingmi.gov

Dated: November 18, 2025 

Dated: November 18, 2025

Page 3

MTT Docket No. 25-001768 

Stipulation for Entry of Consent Judgment 

3 

62819850.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL

TMT Lansing, LLC, 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing, 

Respondent. 

_____________________________/ 

Attachment A to Stipulation for Entry of Consent Judgment: 

Multiple Parcels 

1.

Tax Year 2025 values adopted by the March Board of Review: 

Tax 

Year 

Parcel 

Number 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025

33-01-05-03-377-002

$1,260,800

$630,400

$411,443

2025

33-01-05-03-377-013

$586,600

$293,300

$205,521

$1,847,400

$923,700

$616,964

2.

Tax Year 2025 values increased per letters from the City Assessor’s office dated October 

14, 2025 (Attachment B): 

Tax 

Year 

Parcel 

Number 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025

33-01-05-03-377-002

$1,260,800

$630,400

$538,444

2025

33-01-05-03-377-013

$586,600

$293,300

$220,743

$1,847,400

$923,700

$759,187

3.

Tax Year 2025 values stipulated to by the parties: 

Tax 

Year 

Parcel 

Number 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025

33-01-05-03-377-002

$871,200

$435,600

$435,600

2025

33-01-05-03-377-013

$586,600

$293,300

$220,743

$1,457,800

$728,900

$656,343

Page 4

MTT Docket No. 25-001768 

Stipulation for Entry of Consent Judgment 

4 

62819850.1 

Attachment B

Page 5

Jennifer Czeiszperger, Assessor 

3rd Floor City Hall 

CITY ASSESSORS OFFICE 

124 West Michigan Avenue 

Lansing, Michigan 48933 

(517) 483-7624 

mute 

Andy Schor, Mayor 

October 14, 2025 

TMT - Lansing 

C/O PW Parent LLC 

1 Glenlake Parkway NE 

Atlanta GA 30328 

RE:33-01-05-03-377-013 

1200 Keystone, Lansing, Ml 

Our records indicate that the above property was transferred during 2021. 

As provided by State Statute the Taxable 

Value (TV) of a property must be the same as its State Equalized Value (SEV) in the year following an ownership 

transfer (section 211.27a (3) of the Michigan Compiled Laws). This is referred to as "uncapping" Taxable Value. 

You are hereby notified that the Taxable Value (TV) of this property will be "uncapped" for 

2022. This change will 

be reflected on the assessment and tax rolls as follows: 

Tax Year 

2022 

Taxable Value From: 

$180,810 

To: 

$194,200 

$1,072 

Tax Year 

2023 

Taxable Value From: 

$189,850 

0 

$203,910 

$1,126 

Tax Year 

2024 

Taxable Value From: 

$199,342 

To: 

$214,106 

$1,182 

Tax Year 

2025 

Taxable Value From: 

$205,521 

To: 

$220,743 

$1,231 

This change in taxable value will increase your adjusted tax bill by approximately: 

$4,610 

The Ingham Country Treasurer will be sending adjusted tax bills to cover any additional taxes owed for prior years. 

The current year taxes will be adjusted by the Lansing City Treasurer. 

If you wish to appeal this "uncapping" of the Taxable Value, you must file an appeal to the Michigan Tax 

Tribunal (MTT) within 35 days of this notice. If you elect to proceed with an appeal to the MTT, you must File 

a small Claims Petition Form, which is available at www.michigan.gov/taxtrib. The MTT will then send you a 

Notice of Docket Number. 

If you have any questions regarding these procedures or the uncapping of the property, feel free to contact 

Jennifer Czeiszperger 517-483-7624. 

Respectfully yours,

Page 6

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Page 1

AD

RECEIVED 

SEP 0 4 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TMT-Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X__Admit___Deny. 

Hf denied, state the parcel number for the property identified 

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

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

Form addressing all other parcels at issue.) 

2. 

X__Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___real ___ personal. 

3. 

X__Admit ___Deny. 

[f denied, identify the contiguous and non-contiguous 

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

4, 

___Admit __ Deny. 

If denied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

NA Admit ____Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

REAL PROPERTY APPEAL 

b. 

On what date did the March Board of Review commence: 

6. 

X__Admit ___Deny. 

If denied, state the classification of the property identified 

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

Page 2

MTT Docket No. 25-001768 

Page 2 of 4 

7. 

10. 

11. 

12. 

NA Admit ___Deny. 

If denied, list the separate facts upon which Respondent 

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

N/A 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

N/A 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, state the facts upon 

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

necessary): 

N/A 

X __Admit___ Deny. 

If denied, in what County are the property or properties 

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

1200 KEYSTONE AVE, LANSING MI 48911 

X__Admit 

___ Deny. 

If denied, what is the applicable local governmental 

unit: 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate facts 

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

necessary): 

MAILING ADDRESS ON RECORD: 

3400 BELLE CHASE WAY, LANSING MI 48911-4251

Page 3

MTT Docket No. 26-001768 

Page 3 of 4 

14. 

X 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

15. 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

N/A 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 (377-013) 

586,600 

293,300 

203,300 

2025 (377-002) 

1,260,800 

630,400 

630,400 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 (377-013) 

|586,600 

293,300 

293,300 

2025 (377-002) 

|1,260,800 

630,400 

630,400 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 (377-013) 

[0 

0 

0 

2025 (377-002) 

[0 

0 

0

Page 4

MTT Docket No. 25-001768 

Page 4 of 4 

19. 

Admit X 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

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

page if necessary): 

Respondent acknowledges Petitioner’ 

s beliefs as to the issues in this appeal but denies that 

those issues have merit and further denies that Petitioner is entitled to any relief. 

Further, the 

subject property did not have any 

“additions” 

or 

“losses” 

for the 2025 tax year. 

20. 

Admit X 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

Respondent denies the allegations for the reason that it is untrue. In further answer, the assessed, state 

equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of true 

cash value permitted by law, were correctly determined and are based upon correct application of proper 

principles, and the values and Respondent’ 

s mode of assessment are constitutional. 

21. 

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

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

(attach additional page if necessary): 

SEE ATTACHED AFFIRMATIVE DEFENSE 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

age if necessary): 

SEE ATTACHED AFFIRMATIVE DEFENSE 

SE Respohdent’s 

Authorized Representative 

or, if none, Respondent: 

[\N 

CA 

MOA 

1A Q0 AL 

2 

hl 

h\) 

\ 

J 

Printed Name of Respondent's Authorized Representative or, if none, Respondent: 

Jennifer Czeiszperger, MMAO 

Email Address: jennifer.czeiszperger@lansingmi.gov 

Mailing Address:

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

TMT LANSING LLC 

Petitioner 

v 

MOAHR Docket 25-001768 

Parcel No. 33-01-05-03-377-002 & 

33-01-05-03-377-013 

CITY OF LANSING, 

Respondent 

Jennifer Czeiszperger, MMAO 

City Assessor 

124 W. Michigan Avenue 

3rd Floor, City Hall 

Lansing, MI 48933 

(517) 483-4136 

Jennifer.czeiszperger@lansingmi.gov 

RESPONDENT’S AFFIRMATIVE DEFENSES 

AFFIRMATIVE DEFENSES 

PLEASE TAKE NOTICE that Respondent City 

of Lansing will rely on the 

following affirmative defenses:

Page 6

M

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Page 1

FRE! 

AJ 

RECEIVED 

60. 

SEP 17 2075 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TMT Lansing LLC, 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing, 

Respondent. 

Jackie J. Cook (P68781) 

Jennifer Czeiszperger, MMAO 

Honigman LLP 

City of Lansing 

Attorneys for Petitioner 

Representative for Respondent 

39400 Woodward Avenue, Suite 101 

14 W Michigan Ave, 3" Floor 

Bloomfield Hills, MI 48304 

Lansing, M1 48933 

(248) 566-8474 

(517) 483-4136 

jcook@honigman.com 

jennifer.czeiszperger(@lansingmi.gov 

Ted Kuch 

Kroll, LLC 

Former Representative for Petitioner 

285 Fulton Street, 31% Floor 

New York, NY 10007 

(212) 833-3211 

ted. kuch@kroll.com 

Stipulated Substitution of Petitioner’s Representative 

Petitioner hereby gives notice that Jackie J. Cook of the law firm Honigman LLP, will be 

representing Petitioner going forward. 

Kroll, LLC (“Kroll”) hereby withdraws as Petitioner’s 

representative in this matter. 

Please serve all pleadings, orders, notices, and other documents upon Jackie J. Cook at the

Page 2

Kroll, LLC, 

Former Representative for Petitioner 

By/s/ Ted Kuch 

Ted Kuch 

285 Fulton Street, 31% Floor 

New York, NY 10007 

(212) 833-3211 

ted kuch@kroll.com 

Dated: September 17, 2025 

Honigman LLP, 

Attorneys for Petitioner 

By./s/ Jackie J. Cook 

Jackie J. Cook (P68781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com 

Dated: September 17, 2025

Page 3

RECEIVED 

SEP 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TMT Lansing LLC, 

Petitioner, 

v 

MTT Docket No. 25-001768 

City of Lansing, 

Respondent. 

Jackie J. Cook (P68781) 

Jennifer Czeiszperger, MMAO 

Honigman LLP 

City of Lansing 

Attorneys for Petitioner 

Representative for Respondent 

39400 Woodward Avenue, Suite 101 

14 

W Michigan Ave, 3" Floor 

Bloomfield Hills, M1 48304 

Lansing, MI 48933 

(248) 566-8474 

(517) 483-4136 

jcook@honigman.com 

jennifer.czeiszperger@lansingmi.gov 

Ted Kuch 

Kroll, LLC 

Former Representative for Petitioner 

285 Fulton Street, 31% Floor 

New York, NY 10007 

(212) 833-3211 

ted.kuch@kroll.com 

Proof of Service 

Lisa Joseph hereby affirms that on September 17, 2025, via electronic mail, she served a 

copy of the Stipulated Substitution of Petitioner’s Representative upon: 

Ted Kuch 

Jennifer Czeiszperger, MMAO 

Kroll, LLC 

City of Lansing 

Former Representative for Petitioner 

Representative for Respondent 

ted.kuch@kroll.com 

jennifer.czeiszperger@lansingmi.gov

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

Page 1

RECEIVED 

AUG 01 2025 

PMICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TMT-Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001768 

City of Lansing 

i 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Ted Kuch 

states that on June 6, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

City Assessor, Jennifer Czeiszperger, 124 W Michigan Ave., 3rd Floor, Lansing, 

Mi 

48933 

2. 

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

City Clerk, Chris Swope, 124 W Michigan Ave., 9th Floor, Lansing, MI 48933 

3. 

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

Equalization Director, Rosemary Anger, Ingham County Department of Equalization & 

Tax Mapping, P.O. Box 319, Courthouse, Mason, Ml 48854 

4. 

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

Ingham County Clerk, Barb Byrum, P.O. Box 179, Mason, MI 48854 

5. 

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

Schoolboard Secretary, 

Dr. Deyanira Nevarez Martinez, Board of Education, 

519 West 

Kalamazoo St., Lansing, MI 48933 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

Page 2

Kroll LLC 

Ted Kuch 

One World Trade Center 

285 Fulton Street, 31% Floor 

New York, NY, 10007 

I 

9589 

0710 

5270 

1717 

3947 

yg 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI, 48933 

B= 

[42] 

FIRST-CLASS 

$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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TMT-Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\' 

MTT Docket No. 

City of Lansing 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 33-01-05-03-377-013; 33-01-05-03-377-002 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X__Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4, 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? X_Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Commercial-Improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Ingham 

County. The 

property or properties’ address is: 

1200 Keystone Ave, Lansing, MI 48911 

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

local governmental unit): 33 City of Lansing - Ingham 

Petitioner’s legal residence or principal office address is: 

ServiceMaster Brands, 

1 Glenlake Parkway NE, Suite 1400, Atlanta, GA 30328 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes X 

No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

175,980 

87,990 

61,656 

2025 

378,240 

189,120 

123,432 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

586,600 

293,300 

205,521 

2025 

1,260,800 

630,400 

411,443 

19. 

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

Petitioner requests reductions in the properties’ 2025 true cash and taxable values. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Petitioner contends that the 2025 true cash and taxable values signficantly exceed 

market value.

Page 4

MTT Docket No. 

Page 4 of 4 

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

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

Ted Kuch 

Email Address: Ted.Kuch@Kroll.com 

Mailing Address: 

Kroll, LLC, 285 Fulton Street, 31st Floor, New York, NY 1007 

Telephone Number: 212.833.3211 

Date: 5/29/25

Page 5

a 

“a, 

Gad 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TMT-Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\ 

MTT Docket No. 

City of Lansing 

, 

Respondent. 

MULTIPLE PARCEL PETITION FORM 1 

OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2. 

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

Board of Review are: 

Tax Year | Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

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

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

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

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

2025 

33-01-05-03-377-013 

{175,980 

87,990 

61,656 

2025 

33-01-05-03-377-002 

(378,240 

189,120 

123,432 

4. 

The values in dispute for the property identified herein are: 

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

2025

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

TMT Lansing LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001768

City Of Lansing, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TMT-Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\' 

MTT Docket No. 

City of Lansing 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 33-01-05-03-377-013; 33-01-05-03-377-002 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X__Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4, 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? X_Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Commercial-Improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Ingham 

County. The 

property or properties’ address is: 

1200 Keystone Ave, Lansing, MI 48911 

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

local governmental unit): 33 City of Lansing - Ingham 

Petitioner’s legal residence or principal office address is: 

ServiceMaster Brands, 

1 Glenlake Parkway NE, Suite 1400, Atlanta, GA 30328 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes X 

No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

175,980 

87,990 

61,656 

2025 

378,240 

189,120 

123,432 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

586,600 

293,300 

205,521 

2025 

1,260,800 

630,400 

411,443 

19. 

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

Petitioner requests reductions in the properties’ 2025 true cash and taxable values. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Petitioner contends that the 2025 true cash and taxable values signficantly exceed 

market value.

Page 4

MTT Docket No. 

Page 4 of 4 

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

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

Ted Kuch 

Email Address: Ted.Kuch@Kroll.com 

Mailing Address: 

Kroll, LLC, 285 Fulton Street, 31st Floor, New York, NY 1007 

Telephone Number: 212.833.3211 

Date: 5/29/25

Page 5

a 

“a, 

Gad 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TMT-Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\ 

MTT Docket No. 

City of Lansing 

, 

Respondent. 

MULTIPLE PARCEL PETITION FORM 1 

OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2. 

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

Board of Review are: 

Tax Year | Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

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

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

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

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

2025 

33-01-05-03-377-013 

{175,980 

87,990 

61,656 

2025 

33-01-05-03-377-002 

(378,240 

189,120 

123,432 

4. 

The values in dispute for the property identified herein are: 

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

2025

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

Ulm

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

1 Glenlake Parkway NE

Suite 1400

City or Town

Atlanta 

State

Georgia

ZIP Code

30328

Telephone Number

404.882.4631

Fax Number

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

kevin.ulm@servicemaster.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Edward

M.I.

James

Last Name

Kuch

Firm Name (if any)

Kroll, LLC

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

285 Fulton Street

Fl 31

City or Town

New York

State

New York

ZIP Code

10007

Telephone Number

212-833-3211

Fax Number

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

ted.kuch@kroll.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?2

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

1200 Keystone Avenue

Lansing 

Michigan

48911

Taxing Authority (City or Township)

City Of Lansing (INGHAM)

County

Ingham

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

(*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:

33-01-05-03-377-013

Classification of Property: Real 

Commercial

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

293300

Current Taxable Value as established by the Board of Review:

205521

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

175980

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

87990

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

61656

Parcel Number:

33-01-05-03-377-002

Classification of Property: Real 

Commercial

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

630400

Current Taxable Value as established by the Board of Review:

411443

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

378240

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

189120

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

123432

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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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? 

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 *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Ted Kuch

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.