Vmg Properties LLC, Petitioner V City Of Lansing, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

VMG Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003543 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on January 27, 

2026. The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ 

date below to notify the Tribunal in writing, by mail or by electronic filing, if they do not 

agree with the POJ and to state in writing why they do not agree with the POJ (i.e., file 

exceptions to the POJ).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law. The ALJ’s determination that 

Petitioner did not meet their burden of going forward with the evidence is supported by 

the record in this case and applicable statutory authority. 

 

Given the above, the Tribunal adopts the POJ and finds that dismissal of this case is 

warranted.1 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

This Order resolves the last pending claim and closes this case. 

 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

 

1 See MCL 205.726.

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MTT Docket No. 24-003543 

Page 2 of 2 

 

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: March 6, 2026 

smm 

 

 

 

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 

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 

 

VMG Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003543 

 

City of Lansing, 

 

Case Type: Valuation 

Respondent. 

 

 

 

PROPOSED ORDER OF DISMISSAL 

 

Personnel Presiding: 

 

 

Samantha Welton, Administrative Law Judge 

Location of Hearing: 

 

 

Telephone 

Hearing Held on: 

 

 

 

January 13, 2025 

Appearances on Behalf of Petitioner: 

Raymundo Garcia 

Appearances on Behalf of Respondent: Teressa Bowers 

 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on September 25, 2024, and Respondent 

filed an answer on November 4, 2024. 

 

The amount of the state equalized value (SEV) or taxable value (TV) in dispute, as set 

forth in the pleadings, for all tax years at issue is within the jurisdictional limits of the 

Small Claims Division.1 Further, the property’s assessment for the subsequent tax 

years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its true cash value 

(TCV). 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

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MTT Docket No. 24-003543 

Page 2 of 6 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV: 

 

Parcel Number: 33-01-05-06-378-184 

Year

TCV

SEV

TV

2024

Unknown

Unknown

Unknown

2025

Unknown

Unknown

Unknown

 

The exhibits offered by Petitioner may be viewed on line 2 of the docket maintained in 

this case.11 No exhibits were excluded from evidence. 

 

 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan Const 1963, art IX, sec 3. 

5 MCL 211.27(1). 

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 

8 Id. at 356. 

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 

10 See MCL 211.34d. 

11 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page

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MTT

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M

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Page 1

Docket #24-003543 

VALUATION DISCLOSURE 

OF 

3224 W Miller 

Lansing, MI 48911 

PREPARE FOR: 

MICHIGAN TAX TRIBUNAL 

PREPARED BY 

TERESSA BOWERS, MAAO 

CITY OF LANSING 

124 W MICHIGAN AVE 

3RP FLOOR, CITY HALL 

LANSNG MI 48910

Page 2

Docket #24-003543 

Michigan Tax Tribunal 

611 W Ottawa Street 

Lansing, MI 48909-8195 

RE: 

3224 W Miller Road 

To Whom It May Concern: 

The purpose of the examination of this property is to develop an estimate of market value of the 

fee simple interest of the subject property for tax year 2023. The sales utilized in this report are 

the most recently closed comparable sales from the subject's immediate market area. 

The conditions for all sales were confirmed by an exterior or interior inspection. 

The sales 

comparison approach was the determining factor in the subject’s estimated value. 

It is my opinion that the subject property has a fair market value of $236,000. 

Sincerely, 

Teressa Bowers, MAAO

Page 3

Docket #24-003543 

Table of Contents 

Cover Page 

Letter of Transmittal. 

Table of Contents 

Purpose of the Valuation 

Maps, Diagrams and Photographs 

Identification and History of Subject Property 

Site Data 

nu inismmmammmsisne 

mismo sespsonss 

Improvements & Highest and Best Use 

Residential Report... 

Subject Photos 

Selections of Comparable.... 

Sales Comparison Grid 

Conclusion of Value by Sales Comparison Approach 

Assessor Certification 

QUAIIFICALIONS & LICENSE....u.eeerereererierirereerenir 

nesses esse serena sae et ses esses esse eases sess ses enessnsssnsres 

ADACIAUI. cvs vio os easessiosessoisssiasassnss iassavass ossossssss sosssiss osisssess sah ss sass 35334383 HFS 333 

BHATHNSIRERUSTAH HGR 22

Page 4

Docket #24-003543 

PURPOSE OF THE VALUATION DISCLOSURE 

This report was prepared for the purpose of estimating the “as is” market value of the fee 

simple interest as of December 31, 2023. 

INTENDED USER AND USE OF THE VALUATION DISCLOSURE 

The intended user of this valuation disclosure is for the Michigan Tax Tribunal. 

DIFINITIONS 

Definition of Market Value 

The most probable price which a property should bring in a competitive and open market under 

all 

condition’s 

requisite 

to 

a 

fair 

sale, 

the 

buyer 

and 

seller 

each 

acting 

prudently 

and 

knowledgeably, and assuming the price 

is not affected by undue stimulus. 

Implicit in this 

definition are the consummation of a sale as of a specified date and the passing of title from 

seller to buyer under conditions whereby: 

e 

Buyer and seller are typically motived 

e 

Both parties are well informed or well advised and acting in what they consider 

their own best interest 

e 

Areasonable time is allowed for exposure to the open market 

e 

Payment 

is made 

in terms 

of cash 

in 

U.S. 

dollars or 

in terms 

of financial 

arrangements comparable thereto; and 

e 

Price represents 

a normal consideration for the property sold unaffected by 

special or creative financing or sales concessions granted by anyone associated 

with the sale 

The above definition is suggested by the Uniform Standards of Professional Appraisal Practice 

(USPAP) and is the basis of this valuation. 

Market Value “as-is” is an estimate of market value of the property in the condition observed 

upon inspection and as it physically and legally exits as of the date of valuation is prepared. 

Definition of Estate Interest 

The value estimated 

is for the fee simple estate. 

Types of ownership estates are defined as

Page 5

Docket #24-003543 

MAP

Page 6

Docket #24-003543 

Location and Address 

Owners Name: 

Location: 

Parcel Number: 

Legal Description: 

Property Rights Appraised: 

Assignment Type: 

Is property currently for sale: 

_X 

No 

Neighborhood 

VMG Properties LLC 

3224 W Miller Road 

Lansing, MI 48911 

33-01-05-06-378-184 

COM 2096.25 FT E OF

Page 7

D

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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

VMG Properties LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003543

City Of Lansing, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

January 13, 2026 

HEARING TIME:

9:45 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

922645801 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

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MTT Docket No. 24-003543

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HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a

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MTT

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MTT

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STA

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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 

 

VMG Properties LLC, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

MTT Docket No. 24-003543 

 

City Of Lansing, 

 

 

 

 

 

Presiding Judge 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

REISSUED ORDER CORRECTING DOCKET 

 

The Tribunal has considered the file in this case and finds that it entered an order 

correcting docket on November 12, 2024, indicating that the appeals for MTT Docket 

Nos. 24-003541, 24-003543, and 24-003545 were filed in the name of Raymundo 

Garcia. The documentation filed with the petitions indicate, however, that the recorded 

owner of the properties and proper petitioner in these matters is VMG Properties LLC. 

However, the Tribunal docketed the wrong email address listed on the docket for 

Petitioner’s representative, thus preventing Petitioner’s representative from being 

properly notified of the correction to the dockets. Consequently, the Tribunal finds it 

appropriate to reissue the Order Correcting Dockets. Specifically, these dockets shall 

therefore be corrected to reflect VMG Properties LLC as Petitioner, with Raymundo 

Garcia listed as the authorized representative. The noted error is properly corrected 

under the misnomer doctrine.1 Therefore, 

 

IT IS ORDERED that the dockets shall be CORRECTED as identified above. 

 

 

Entered: October 3, 2025 

 

 By: _________________________________ 

kac 

 

 

 

 

 

 

 

 

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 

 

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

VMG Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003543

City Of Lansing,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

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MTT Docket No. 24-003543

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 12, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

VMG Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003543

City Of Lansing,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims

Page 4

MTT

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ST

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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

VMG Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 24-003543 

City Of Lansing,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Raymundo Garcia. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

VMG Properties LLC . The docket should therefore be corrected to reflect the same, 

with the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: November 12, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

VMG Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 24-003543 

City Of Lansing,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Raymundo Garcia. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

VMG Properties LLC . The docket should therefore be corrected to reflect the same, 

with the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: November 12, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Raymundo

M.I.

Last Name/Company Name

Garcia

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

6081 S MARTIN LUTHER KING JR BLVD

City or Town

LANSING

State

Michigan

ZIP Code

48911

Telephone Number

517-749-7551

Fax Number

E-mail Address

info@vmgremodeling.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

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

3224 W. Miller Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lansing

Michigan

Taxing Authority (City or Township)

City Of Lansing (INGHAM)

County 

Ingham

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Docket 24-2719 was defaulted for not being contiguous. This property is a new build duplex. We just received our certificate of occupancy in May 2024. Our 

estimated guess on the assessment will be around $12,000 since we have not paid a full year, we do not know the exact number. We are asked to pay a significant 

amount of taxes without having a useful building to collect rents. Our concern is also that the amount of yearly taxes for a simple plan of a duplex is on the high 

range for this area. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 33010506378184

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

84700

Current Taxable Value as established by the BOR:

84700

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

200000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

15300

Section 8: Classification Information *Only the MI Dep’t of Treasury may

Page 4

STATE

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

Submission Page

DOCKET NO. 24-003543

Date Submitted: November 4, 2024

Party Filing Document

Respondent

File(s):

Documentation

Document.pdf

Proof of Service: Petition

Proof.pdf

Motion to Amend – Subsequent Year

The fee for this Motion is based on the fee for the filing of a petition. Please provide the information requested below to allow us to calculate the fee.

What is the state equalized or taxable value in contention (amount in dispute) as reflected in the Motion?

84,700

How many parcels were appealed in the previous petition?

1

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

Is the sole issue of your appeal a request for a poverty exemption?

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 AFFIARS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

VMG PROPERTIES LLC 

Petitioner(s) 

v 

MTT Docket No. 24-003543 

City of Lansing, 

Respondent(s) 

PROOF OF SERVICE 

Teressa Bowers states that on 11/04/2024 she served documentation by mail or email relative to the above 

caption matter upon: 

VMG PROPERTIES LLC 

6081 

SM L KING JR BLVD 

LANSING MI 48911 

info@vmgremodeling.com 

MAE 

nn

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

Parcel 

Number: 

33-01-05-06-378-184 

Jurisdiction: 

CITY OF LANSING 

County: 

Ingham 

Pr

Grantor 

Grantee 

sale 

sale 

Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& Page 

GARCIA RAYMUNDO LEE 

VMG PROPERTIES LLC 

100 

03/06/2023 

wp 

20-MULTI PARCEL SALE REF 

2023 01231

INGHAM COUNTY LAND BANK 

GARCIA RAYMUNDO LEE 

38,300 

02/09/2022 

wp 

19-MULTI PARCEL ARM'S 

LE 

2022 00734

INGHAM COUNTY CLERK 

INGHAM COUNTY LAND BANK 

F 

3,441 

08/20/2007 

QC 

21-NOT USED/OTHER 

L3279-P600

Property Address 

Class: 

RESIDENTIAL-IMPRO Zoning: 

Building Permit(s) 

Date 

3224 

W MILLER 

RD 

School: 

LANSING PUBLIC SCHOOL DIST 

Electrical 

permit 

12/15/2023

P.R.E. 

0% 

Plumbing Permit 

11/14/2023

owner's Name/Address 

MAP #: DI-0006 -0693 

New House/Remodel 

10/30/2023

US PROPERTIES LoS 

2025 

Est TCV Tentative New Building 

(SFR) 

06/09/2023

Lansing, 

MI 48911 

X 

Improved 

vacant 

Land value Estimates for Land Table 71D.71D 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %A

+ 

d 

FF 120.00 297.07 1.0000 1.4073 

250 

1

Dirt Roa 

120 Actual 

Front Feet, 

0.82 Total 

Acres 

Total 

E

Tax Description 

Gravel 

Road 

Paved 

Road 

PROPERTY EXEMPT 

FROM 

AD VALOREM TAXES AND 

work Description for Permit 

PE23-1973, 

Issued 12/15/

ASSESSED ON THE SPECIAL ACT ROLL PURSUANT 

Storm Sewer 

[4 

3-1973, 

Issued 

12/15/

work Description for Permit PP23-1395, 

Issued 11/14/

TO PA 261 OF 2003 EXPIRING 02/09/2027. 

Sidewalk 

Plumbing. 

No bath in basement 

COM 2096.25 

FT 

E OF SW COR POST, 

TH 

N 

water 

work Description for Permit PM23-2207, 

Issued 10/30/

330.07 

FT TO 

S 

LINE COACHLIGHT ESTATES 

Sewer 

work Description for Permit PB23-0438, 

Issued 06/09/

SUB, 

E ON SAID LINE EXTD 120 

FT, 

S 330.07 

Electric 

3226 

FT, 

W 120 

FT TO BEG; 

SEC 

6 T3N R2W 

Gas 

curb 

Street Lights 

Standard Utilities 

Comments/Influences 

underground Utils. 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

value 

value 

value 

who 

when 

what 

2025 

Tentative 

Tentative 

Tentative 

JWH 01/23/2024 

DATA ENTRY 

2024 

21,100 

71,500 

92,600 

TB 

12/27/2023 

INTER/EXTE 

2023 

0 

0 

0 

2022 

0 

0 

0

Page 2

Residential 

Building 

1 

of 

1 

Building Type 

single Family 

Mobile Home 

(3) 

Roof (cont.) 

Eavestrough 

Insulation 

(11) Heating/Cooling 

X 

Gas 

oil 

Elec. 

wood 

coal 

Steam 

Town Home 

0 Front overhang 

Forced Air w/o Ducts 

X 

Duplex 

0 other overhang 

Forced Air w/ Ducts 

A-Frame 

(4) Interior 

Forced Hot water 

X wood Frame 

prywall 

Plaster 

Electric Baseboard 

paneled 

wood T&G 

Elec. 

ceil. 

Radiant 

Building style: 

Trim & Decoration 

Radiant (in-floor) 

2 STY 

Ex 

x ord 

Min 

Electric wall 

Heat 

: 

Space Heater 

Yr Built 

Remodeled 

. 

2023 

0 

size of Closets 

wall/Floor Furnace 

Co 

Lg 

x ord 

small 

x 

Forced Heat & Cool 

Condition: Good 

Doors 

Solid 

x H.C. 

Heat Pump 

Rog 

15% 

(5) 

Floors 

No Heating/Cooling 

1st Floor 

Kitchen: 

Central 

Air 

nd 

Floor 

other: 

Wood Furnace 

Sadrooms 

Other: 

(12) Electric 

(1) Exterior 

(6) ceilings 

0 

Amps Service 

X 

wood/Shingle 

No./Qual. 

of Fixtures 

Aluminum/vinyl 

EX. 

x 

ord. 

Min 

Brick 

} 

No. 

of Elec. outlets 

] 

(7) Excavation 

Many 

x Ave. 

Few 

X 

Insulation 

Basement: 

598 S.F. 

5 

id 

crawl: 

0 S.F. 

(13) 

Plumbing 

(2) windows 

slab: 

0 S.F. 

Average Fixture(s) 

Many 

Large 

eight to Joists: 

0.0 

13 Fixture Bath 

X 

Ave. 

X 

Ave. 

12 Fixture 

Bath 

Few 

small 

(8) Basement 

softner, Auto 

wood Sash 

Conc. Block 

softner, Manual 

Metal 

Sash 

Poured Conc. 

Solar water Heat 

vinyl 

sash 

Stone 

No Plumbing 

pouble Hung 

Treated Wood 

Extra Toilet 

Horiz. 

STid 

Concrete Floor 

Extra sink 

oriz. 

Slide 

ini 

Separate

Page 3

P

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

Page 1

2024 BOARD OF REVIEW DECISION ~~" 

FROM 

CITY OF LANSING 

ASSESSOR 3RD FLOOR CITY HALL 

124 W MICHIGAN AVE 

LANSING MI 48933 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

33-01-05-06-378-184 

3224 W MILLER RD 

Lr To 

eC 

Property exempt from Ad Valorem taxes and assessed on the 

LANSING MI 48911 

Special Act Roll pursuant to PA 261 of 2003 expiring 02/09/2027. 

COM 2096.25 FT E OF SW COR POST, TH N 330.07 FT TO § 

LINE COACHLIGHT ESTATES SUB, E ON SAID LINE EXTD 

120 FT, S 330.07 FT, 

W 120 FT TO BEG; SEC 6 T3N R2W 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 33-01-05-06-378-184 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

120 

REVISED TO REFLECT MARKET VALUE, 

[2024 ORIGINAL ASSESSED VALUE 

92,600 

1] 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

84,700 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

92,600 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

84,700 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

To appeal a decision of the Board of Review, you must appeal to the Michigan Tax Tribunal. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/ 

Phone 517-335-9760 

Email 

taxtrib@michigan.gov 

Deadline for filing commercial, industrial, developmental or personal property appeal is May 31, 2024. 

Deadline for filing a residential appeal is July 31st, 2024 

. 

Assessor's Office 517-483-7624 

Assessor@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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003543

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Lansing (INGHAM)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Teressa

M.I.

A

Last Name

Bowers

Firm Name (if any)

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

124 West Michigan Ave

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

517-483-4026

Fax Number

E-mail Address

teressa.bowers@lansingmi.gov

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A valuation disclosure will be provided 21 days prior to the hearing date.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If 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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

33-01-05-06-378-184

Classification of Property:

Real 

Residential

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

84,700

Current Taxable Value as established by the BOR:

84,700

What do you believe is the fair market

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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

Raymundo Garcia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003543

City Of Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 31, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

Raymundo Garcia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003543

City Of Lansing,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 31, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

2024 BOARD OF REVIEW DECISION ~~" 

FROM 

CITY OF LANSING 

ASSESSOR 3RD FLOOR CITY HALL 

124 W MICHIGAN AVE 

LANSING MI 48933 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

33-01-05-06-378-184 

3224 W MILLER RD 

Lr To 

eC 

Property exempt from Ad Valorem taxes and assessed on the 

LANSING MI 48911 

Special Act Roll pursuant to PA 261 of 2003 expiring 02/09/2027. 

COM 2096.25 FT E OF SW COR POST, TH N 330.07 FT TO § 

LINE COACHLIGHT ESTATES SUB, E ON SAID LINE EXTD 

120 FT, S 330.07 FT, 

W 120 FT TO BEG; SEC 6 T3N R2W 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 33-01-05-06-378-184 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

120 

REVISED TO REFLECT MARKET VALUE, 

[2024 ORIGINAL ASSESSED VALUE 

92,600 

1] 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

84,700 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

92,600 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

84,700 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

To appeal a decision of the Board of Review, you must appeal to the Michigan Tax Tribunal. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/ 

Phone 517-335-9760 

Email 

taxtrib@michigan.gov 

Deadline for filing commercial, industrial, developmental or personal property appeal is May 31, 2024. 

Deadline for filing a residential appeal is July 31st, 2024 

. 

Assessor's Office 517-483-7624 

Assessor@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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Raymundo

M.I.

Last Name/Company Name

Garcia

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

6081 S MARTIN LUTHER KING JR BLVD

City or Town

LANSING

State

Michigan

ZIP Code

48911

Telephone Number

517-749-7551

Fax Number

E-mail Address

info@vmgremodeling.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

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

3224 W. Miller Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lansing

Michigan

Taxing Authority (City or Township)

City Of Lansing (INGHAM)

County 

Ingham

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Docket 24-2719 was defaulted for not being contiguous. This property is a new build duplex. We just received our certificate of occupancy in May 2024. Our 

estimated guess on the assessment will be around $12,000 since we have not paid a full year, we do not know the exact number. We are asked to pay a significant 

amount of taxes without having a useful building to collect rents. Our concern is also that the amount of yearly taxes for a simple plan of a duplex is on the high 

range for this area. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 33010506378184

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

84700

Current Taxable Value as established by the BOR:

84700

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

200000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

15300

Section 8: Classification Information *Only the MI Dep’t of Treasury may

Page 4

STATE

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