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. 24-003546 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on October 3, 2025, because Petitioner failed to pay the requisite fee for the 

filing of the petition. On November 13, 2025, the Tribunal extended the time for 

Petitioner to cure the default by an additional 14 days, and they have failed to respond. 

Petitioner has not complied with either order, and the latter stated that “failure to comply 

with this order may result in the dismissal of the case . . .” and referenced Grimm v 

Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 24-003546 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

motion. Responses to motions for reconsideration are

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. 24-003546 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on October 3, 2025, because Petitioner failed to pay the 

requisite petition filing fee.1 Petitioner was required to cure the default by paying the 

$125.00 filing fee within 14 days.2 Petitioner has had ample time to comply, yet has 

failed to respond or submit the required filings. Though the Tribunal finds an extension 

of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders 

and its Rules of Practice and Procedure has established a history of deliberate delay 

that would justify dismissal of the case for failure to timely comply with this order.3 

Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) pay the required $125.00 fee for the filing of the petition, (2) file a Motion to 

Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.4 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 A complete list of Tribunal rules and information on filing fees can be found online at 

www.michigan.gov/taxtrib. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-003546 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.5 

 

 

Entered: November 13, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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. 24-003546 

 

City Of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 3, 2025 ORDER EXTENDING PETITIONER’S 

DEFAULT 

 

REISSUED ORDER HOLDING PETITIONER IN DEFAULT 

 

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

holding Petitioner in default on August 6, 2025, for failing to pay the required petition 

filing fee. Petitioner failed to respond and on September 3, 2025, the Tribunal issued an 

order extending the time for Petitioner to cure the default by an additional 14 days. 

However, the Tribunal failed to properly serve these orders, as the Tribunal had the 

wrong email address listed on the docket for Petitioner’s representative, thus preventing 

Petitioner’s representative from being properly notified of the default. 

Consequently, the Tribunal finds it appropriate to reissue the Order of Default, 

specifically requiring Petitioner to pay the required petition filing fee, and vacate the 

Order Extending Petitioner’s Default. Petitioner must pay the required fee for the filing 

of the petition within 14 days of the entry of this order. A filing fee calculator can be 

found online at www.michigan.gov/taxtrib. Therefore, 

IT IS ORDERED that the September 3, 2025 Order Extending Petitioner’s Default is 

VACATED. 

 

IT IS FURTHER ORDERED that the August 6, 2025 Order of Default is REISSUED. 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: pay the fee required for the filing of the petition. Unfortunately, the payment of 

the filing fee cannot be made via e-filing. The foregoing must be filed with the Tribunal 

within 14 days of the entry of this order. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default, with the appropriate filing fee. 

 

 

Entered: October 3, 2025 

 

 

By _____________________________ 

kac

Page 2

MTT Docket No. 25-003546 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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. 24-003546 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on August 6, 2025, because Petitioner failed to pay the 

requisite $125 petition filing fee.1 Information on Tribunal rules and filing fees can be 

found online at www.michigan.gov/taxtrib. Petitioner was required to cure the default 

within 14 days. Petitioner has had ample time to comply, yet has failed to respond or 

submit the required filings. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file pay the $125.00 fee required for filing the petition, (2) file a Motion to Set 

Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-003546 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: September 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

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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. 24-003546 

 

City Of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 3, 2025 ORDER EXTENDING PETITIONER’S 

DEFAULT 

 

REISSUED ORDER HOLDING PETITIONER IN DEFAULT 

 

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

holding Petitioner in default on August 6, 2025, for failing to pay the required petition 

filing fee. Petitioner failed to respond and on September 3, 2025, the Tribunal issued an 

order extending the time for Petitioner to cure the default by an additional 14 days. 

However, the Tribunal failed to properly serve these orders, as the Tribunal had the 

wrong email address listed on the docket for Petitioner’s representative, thus preventing 

Petitioner’s representative from being properly notified of the default. 

Consequently, the Tribunal finds it appropriate to reissue the Order of Default, 

specifically requiring Petitioner to pay the required petition filing fee, and vacate the 

Order Extending Petitioner’s Default. Petitioner must pay the required fee for the filing 

of the petition within 14 days of the entry of this order. A filing fee calculator can be 

found online at www.michigan.gov/taxtrib. Therefore, 

IT IS ORDERED that the September 3, 2025 Order Extending Petitioner’s Default is 

VACATED. 

 

IT IS FURTHER ORDERED that the August 6, 2025 Order of Default is REISSUED. 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: pay the fee required for the filing of the petition. Unfortunately, the payment of 

the filing fee cannot be made via e-filing. The foregoing must be filed with the Tribunal 

within 14 days of the entry of this order. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default, with the appropriate filing fee. 

 

 

Entered: October 3, 2025 

 

 

By _____________________________ 

kac

Page 2

MTT Docket No. 25-003546 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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. 24-003546 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on August 6, 2025, because Petitioner failed to pay the 

requisite $125 petition filing fee.1 Information on Tribunal rules and filing fees can be 

found online at www.michigan.gov/taxtrib. Petitioner was required to cure the default 

within 14 days. Petitioner has had ample time to comply, yet has failed to respond or 

submit the required filings. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file pay the $125.00 fee required for filing the petition, (2) file a Motion to Set 

Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-003546 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: September 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

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. 24-003546

City Of Lansing,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 271. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

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

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: August 6, 2025

Patricia L. Halm, Tribunal Chair

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

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

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

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

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

Page 2

MTT Docket No. 24-003546

Page 2 of 4

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 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. 24-003546

City Of Lansing,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 271. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

VMG Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003546

City Of Lansing,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

Page 2

MTT Docket No. 24-003546

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.

Page 4

MT

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

Page 1

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. 24-003546 

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. 24-003546 

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]

571 Lincoln Ave.

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 contiguous. This property is a new build duplex. We just received our certificate of occupancy in March 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: 33010128285071

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:

99000

Current Taxable Value as established by the BOR:

95875

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

180000 

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

Page 4

S

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) 

\Y% 

MTT Docket No. 24-003546 

City of Lansing, 

Respondent(s) 

PROOF OF SERVICE 

Teressa Bowers states that on 11/06/2024 she served documentation by mail or email relative to the above 

caption matter upon: 

VMG PROPERTIES LLC 

6081 S ML KING JR BLVD 

LANSING MI 48911 

info@vmgremodeling.com 

pe.

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: 

33-01-01-28-285-071 

Jurisdiction: 

CITY OF LANSING 

County: 

Ingham 

Pri

Grantor 

Grantee 

sale 

sale 

Inst 

Terms 

of sale 

Liber 

Price 

Date 

Type 

& Page 

GARCIA RAYMUNDO LEE 

VMG PROPERTIES LLC 

0 

03/06/2023 

wp 

21-NOT USED/OTHER 

2023 01231

INGHAM COUNTY LAND BANK 

~~ GARCIA RAYMUNDO LEE 

38,300 

02/09/2022 

wD 

19-MULTI PARCEL ARM'S 

LE 

2022 00734

COUNTY OF INGHAM 

INGHAM COUNTY LAND BANK 

1 

12/14/2016 

QC 

21-NOT USED/OTHER 

2017 00379

INGHAM COUNTY TREASURER 

~~ COUNTY OF INGHAM 

1 

12/13/2016 

Qc 

21-NOT USED/OTHER 

2017 00268

Property Address 

Class: 

RESIDENTIAL-IMPRO Zoning: 

B RES 

Building Permit(s) 

Date 

571 LINCOLN AVE 

School: 

LANSING PUBLIC SCHOOL DIST 

Electrical 

Permit 

10/20/2022

P.R.E. 

0% 

Plumbing Permit 

08/16/2022

owner's Name/Address 

MAP #: 

P -0030 -0170 

New House 

08/15/2022

ek CavE 

2024 Est Tcv 197,980 TCV/TFA: 

162.41 New Building (SFR) 

07/19/2022

LANSING, 

MI 48911-6502 

X Improved 

vacant 

Land value Estimates for Land Table 53C.53C 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %A

+ 

Tl 

FRONTAGE 

1 

80.00 130.00 1.0000 1.0408 

300 

1

. 

DIPt. Roa 

FRONTAGE 

1 

40.00 

10.00 1.0000L0.0408 

300 

1

Tax Description 

Gravel 

Road 

80 Actual 

Front 

Feet, 

0.25 Total Acres 

Total 

E

X 

Paved Road 

Property exempt from 

Ad Valorem taxes 

and 

X 

Storm Sewer 

A 

1 nF D003 

ha 

et Bons /B05suant 

X sidewalk 

work Description for permit PE22-1603, Issued 10/20/

LOTS 129, 

130 & 

N 

5 

FT LOT 133 ALSO COM 

X water 

Work Description for permit PP22-1081, 

Issued 08/16/

NW COR LOT 129, 

TH 

N 

5 

FT, 

E 120 

FT, 

S 

5 

Xx Sewer 

INS 

. 

. 

’ 

: 

) 

’ 

3 

work Description 

for Permit PM22-1809, 

Issued 08/15/

FT, 

W 120 'FT TO BEG; ADDMORE. PARK 

X ilessris 

Work Description for Permit PB22-1085, Issued 07/13/

X 

Curb 

comments/Influences 

X 

Street Lights 

Standard util ities 

underground Utils. 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

Pond 

waterfront 

Ravine 

wetland 

Flood Plain 

who 

when 

Firth} 

what 

JDH 11/08/2023 

EXTERIOR 

P 

2023 

JwH 09/26/2023 

DATA ENTRY 2022 

0 

0 

RKW 01/20/2023 

EXTERIOR 

I 2021 

0 

0 

0 

Year 

Land 

Building 

Assessed 

value 

value 

value 

2024 

12,700 

86,300 

99,000 

12,700 

62,800 

75,500 

0

Page 2

Residential 

Building 

1 of 

1 

Building Type 

X 

Single 

Family 

Mobile Home 

Town Home 

Duplex 

A-Frame 

X wood Frame 

X Drywall 

Plaster 

paneled 

wood T&G 

Building style: 

Trim & Decoration 

1 sTY 

Ex 

x ord 

Min 

lols 

amis 

size 

of Closets 

Lg 

x 

ord 

Condition: 

very Good poors 

solid 

x H.C. 

Room List 

Basement 

(5) Floors 

1st Floor 

Kitchen: 

2nd Floor 

Other: 

Carpeted 

Bedrooms 

other: 

Hardwood 

(1) Exterior 

(6) ceilings 

wood/shingle 

X |prywall 

Aluminum/vinyl 

Brick 

X 

vinyl 

(7) Excavation 

X 

Insulation 

(2) windows 

Many 

X 

Ave. 

Few 

wood Sash 

X 

Metal 

Sash 

vinyl 

sash 

X 

Double Hung 

Horiz. 

slide 

Casement 

Double Glass 

Large 

X 

Ave. 

small 

Patio Doors 

Living 

SF 

Storms 

& Screens 

walkout Doors 

(B) 

No Floor 

SF 

(3) Roof 

0 walkout Doors 

(A) 

X 

Gable 

Gambrel 

Hip 

vansard 

(10) 

Floor Support 

Flat 

shed 

ee 

Len: 

X 

Ashphalt shingle 

cts. sup: 

Chimney: 

Brick 

(3) 

Roof (cont.) 

X Eavestrough 

X Insulation 

0 Front overhang 

0 other overhang 

(4) 

Interior 

Basement: 

1219 S.F. 

Crawl: 

0 

S.F. 

slab: 

0 

s.F. 

Height 

to Joists: 

0.0 

(8) 

Basement 

Conc. 

Block 

poured Conc. 

Stone 

Treated Wood 

X Concrete Floor 

(9) Basement Finish 

Recreation 

SF 

small 

x 

Parcel

Page 3

Par

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.): 

33-01-01-28-285-071 

571 LINCOLN AVE 

Loh tet aE 

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. 

LOTS 129, 130 & N 5 FT LOT 133 ALSO COM NW COR LOT 

129, THN 5 FT, E 120 FT, S 5 FT, W 120 FT TO BEG; 

ADDMORE PARK 

"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 33-01-01-28-285-071 

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

Board of Review Comments: 

NO CHANGE 

NO CHANGE. ASSESSMENT IS CORRECT. 

[2024 ORIGINAL ASSESSED VALUE 

99,000 

| 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

99,000 

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

2024 

ORIGINAL TAXABLE VALUE 

95,875 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

95,875 

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 

2 39-a4

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. 24-003546

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)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? 

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:

33-01-01-28-285-071

Classification of

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

Page 1

STATE OF MICHIGAN

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. 24-003546

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. 24-003546

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

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.): 

33-01-01-28-285-071 

571 LINCOLN AVE 

Loh tet aE 

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. 

LOTS 129, 130 & N 5 FT LOT 133 ALSO COM NW COR LOT 

129, THN 5 FT, E 120 FT, S 5 FT, W 120 FT TO BEG; 

ADDMORE PARK 

"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 33-01-01-28-285-071 

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

Board of Review Comments: 

NO CHANGE 

NO CHANGE. ASSESSMENT IS CORRECT. 

[2024 ORIGINAL ASSESSED VALUE 

99,000 

| 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

99,000 

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

2024 

ORIGINAL TAXABLE VALUE 

95,875 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

95,875 

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 

2 39-a4

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]

571 Lincoln Ave.

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 contiguous. This property is a new build duplex. We just received our certificate of occupancy in March 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: 33010128285071

Classification of Property:

Real

Residential

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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:

99000

Current Taxable Value as established by the BOR:

95875

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

180000 

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

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S

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