MTT submission for docket No 24-003393.pdf

John Hanley, Petitioner V Township Of Leelanau, Respondent · 24-003393-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

The Michigan constitution requires property to be uniformly assessed at 50% of the usual 

selling price, also referred to as true cash value. As depicted in the market comparison, it 

does not appear there is a uniform application of assessing property of homes located near 

our home (parcel # 042-150-001-01). Given the assessment of our home of $678,400, the 

true cash value would be $1,356,800. There is no comparison of substantiating that price in 

our immediate location of the Village of Northport. The most recent sale of a home (parcel# 

042-400-008-00) in 2024 was $950,000 for a stated five-bedroom home and also located on 

the water. Our home has three bedrooms. Further, our immediate neighbor (parcel # 042-

150-003-01) is assessed only 0.69% higher while their taxable value is lower by $111,413 or 

26.25%. Their home is much larger and twice the size of our home. 

In preparing the market comparison extracted from the Leelanau County property search 

function on their website, one feature that is consistent is newer construction homes are 

assessed and have a taxable value significantly higher than existing homes, except for one 

newer construction home. I brought this to the attention of the Board of Review (“Board”) in 

the appeals hearing. The answer from the chairperson was surprising. He explained to me 

that since my house was new construction with finishes that would be considerably higher 

than existing homes. Further, he stated that homes in the market comparison I provided to 

the Board have depreciated over time and therefore are assessed at a lower value. My 

answer to him was that they are highly likely to not know the finishes inside every home and 

they can be similar to mine from renovations that have occurred. In addition, I expressed to 

the Board that by using the Chairperson’s logic of depreciation, my home will depreciate over 

time and therefore my Assessed Value and Taxable Value will come down. That certainly will 

never be the case. 

On the Notice of Assessment, Taxable Valuation and Property Classification submitted to us 

for 2024, the assessor’s reason for the changes in values was market adjustment. If that is 

the case, what is the justification for the market adjustment? There does not seem to be one 

to me when looking at the market comparison. There clearly is no uniform application used 

by the assessor, nor has one been explained to me. 

This pattern is unfortunately continuing for 2025 where the Notice of Assessment, Taxable 

Valuation and Property Classification increased the Assessed Value by 36.14% to $923,600 

($1,847,200 True Cash Value) and the Taxable Value by 3.09% to $552,533. There was no 

reason stated on the form. In two years (2024 and 2025) our Assessed Valuation has gone 

up by 80.96% and the Taxable Value has increased by 8.26%.

Market Comparison

Notes

Address

Parcel Number

Current Year 

(2025)

Last Year 

(2024)

% Change

Prior Year 

(2023)

% Change

Current Year 

(2025)

Last Year 

(2024)

% Change

Prior Year 

(2023)

% Change

Current Year 

(2025)

Last Year 

(2024)

% Change

Prior Year 

(2023)

% Change

2025

2024

construction finalized and occupancy of the home in Nov 2022

226 E 5th St

042-150-001-01

552,533

 

535,920

 

3.10%

510,400

 

5.00%

923,600

 

678,400

 

36.14%

510,400

 

32.92%

923,600

 

678,400

 

36.14%

510,400

 

32.92%

60%

79%

immediate neighbor to the south and house is twice our sq ft; newer construction

227 E 4th St

042-150-003-01

424,507

 

392,137

 

8.25%

683,100

 

532,100

 

28.38%

683,100

 

532,100

 

28.38%

62%

214 E 4th St

042-150-004-00

231,690

 

214,023

 

8.25%

441,800

 

334,400

 

32.12%

441,800

 

334,400

 

32.12%

52%

newer construction; neighbor adjacent to my home on the west

10149 N Shore Dr

042-350-187-10

240,786

 

229,320

 

5.00%

258,800

 

236,400

 

9.48%

258,800

 

236,400

 

9.48%

93%

immediate neighbor to the north

10152 N Shore Dr

042-400-001-00

334,102

 

318,193

 

5.00%

512,500

 

425,600

 

20.42%

512,500

 

425,600

 

20.42%

65%

10160 N Shore Dr

042-400-004-00

269,897

 

257,045

 

5.00%

450,900

 

373,900

 

20.59%

450,900

 

373,900

 

20.59%

60%

10178 N Shore Dr

042-400-006-00

189,278

 

180,265

 

5.00%

293,700

 

247,700

 

18.57%

293,700

 

247,700

 

18.57%

64%

sold in May 2025 for $950,000; listed as a five bedroom home

10198 N Shore Dr

042-400-008-00

272,100

 

174,217

 

56.18%

272,100

 

234,200

 

16.18%

272,100

 

234,200

 

16.18%

100%

newer construction; has two parcels

10414 N Shore Dr

042-400-009-00

708,750

 

675,750

 

4.88%

908,400

 

675,000

 

34.58%

908,400

 

675,000

 

34.58%

78%

10446 N Shore Dr

042-400-011-00

241,242

 

229,755

 

5.00%

383,100

 

333,900

 

14.73%

383,100

 

333,900

 

14.73%

63%

10462 N Shore Dr

042-400-013-00

360,465

 

343,300

 

5.00%

423,100

 

343,300

 

23.24%

423,100

 

343,300

 

23.24%

85%

10482 N Shore Dr

042-400-015-00

252,042

 

240,040

 

5.00%

340,900

 

289,700

 

17.67%

340,900

 

289,700

 

17.67%

74%

10510 N Shore Dr

042-400-017-00

510,312

 

486,012

 

5.00%

690,600

 

555,600

 

24.30%

690,600

 

555,600

 

24.30%

74%

10540 N Shore Dr

042-400-022-00

209,325

 

199,358

 

5.00%

258,500

 

232,300

 

11.28%

258,500

 

232,300

 

11.28%

81%

10554 N Shore Dr

042-400-023-00

138,139

 

131,561

 

5.00%

222,000

 

193,000

 

15.03%

222,000

 

193,000

 

15.03%

62%

major renovation that more than doubled the space of the house in 2024

10578 N Shore Dr

042-400-025-00

470,112

 

132,107

 

255.86%

559,600

 

216,200

 

158.83%

559,600

 

216,200

 

158.83%

84%

10596 N Shore Dr

042-400-027-00

109,216

 

104,016

 

5.00%

182,900

 

173,300

 

5.54%

182,900

 

173,300

 

5.54%

60%

10604 N Shore Dr

042-400-028-00

199,598

 

190,094

 

5.00%

324,600

 

279,200

 

16.26%

324,600

 

279,200

 

16.26%

61%

data extracted from Leelanau County property search (https://www.leelanau.gov/how_do_i/property_search.php) on March 26, 2005

Taxable Value as % or 

Assessment/SEV

Taxable Value

Assessment

S.E.V.

er Area 

Petition to Board of 

i 

res Yorn 

Based Linde Be 

Review 

L-4035 

authority 

of PA. 700 

of 1893, 55 amend: 

Fi 

re 

1 

E 

higan 

] 

. 

. 

x 

L 

a i wins, howd you mary ct appeal 5 tha Wi 

Ton Tribal 

Stata Tax Comeritsion 

unless you Br protest 10 he Boar 

of Review 

rd 

= 

© BE COMPLETED BY OWNER OR OWHER'S AGENT 

Se 

Fri 

of 

Tyga 

PRStonar § Nam (1 Cr Dut Chwrad. FRASS 

Prt oF Type] 

HANLEY JOHN P 

Timea: or Cay 

= 

rT 

= 

Ere 

LEELANAL 

Thea wrbarybgreees proasnty thi STEERS wa 

oel'sr thi bankas Eacabie vik 

andlor tha (easy cliaumoathn andi 

Te Susifed sgrivuliunl propery sosmgi 

of 

Tha Polarwimg Seacriced property 

Frogs 

Free] [Fare coos reared Poesy SEess A mga dericion splaeall 

TR 

—— 

— 

042-150-001-01 

| 

PAT OF LOT 

1 ASSESSORS PLAT 2 VILLAGE OF ROSITHPORT COM 

NW COR S00LOT 

| 

THE 

B# DEG 

01 £167.40 

FT TO POR TH 8 89 DEG 01" E 151.44 

FT TO RORATHPORT BAY | 

TH & Of DEG 27 

'W 37,75 FT TH 500 DEG &ir WW 31 47 FT TH $13 DEG 

30 

€ HE 

FT THS) 

48 DEC XP E 5.79 

FT TH K 80 DEG 

04 I 157.83 FT TH M00 DEG 18 

WW 100.28 

FT TO FOES 

226 E FIFTH 5T 

Protested Hem 

Wl assossed Valeo 

[B Tontative Taxable Value 

[1 Classification 

0 usted Agricultural 

Praparty Exemplion 

1. 

PROTEST OF ASSESSMENT 

|Comyiets 

I soction 

for a protenl 

of assessed vim andor tentative tat 

vaka) 

maT 

i 

2. 

PROTEST OF CLASSIFICATION 

[Carmine fa mebtion lor # expssl Bs Gangs: foe claasiicaion. Tr Bed of Faveew must make Iai Sein regarding clav-Scaton In Socorro 

itn ctor 31 ac of eb Lrg 

Coombe Lise, Tres Fest of ure shel cd [ohare ty ra 

bec Fd 8 fricuiar classic 

hs on 

ht property's +950 23 0 Forme 

3 (yp 

reicance or gual Bagh 

pooparts 

| 

4 

(atmare 

Tom Sanh Veh 

iain 

Tasatia Vai 

- 

| 

535,920 

2024 

[a 

rope 

on 

Fi 

pear asaared fd 

402 

73 

Canali Bhd ba rs ol rn Bole) 

[0 Agricultural 

i 

[1 Industrial. 

Cimimber Guiever 

[1] Usisy {Personal Propesty Oni) 

[J commercial 

[J Residential 

CO pevelopmental 

| 

3 PROTEST 

OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

Fm mani hs Serine or changes 

a paractage of fe susp 

rom a 18 mi of ical sche 

ied 

appeal 

AS HED re To AREER CANCT UPON 

i dion 0 Er bases Bho 

of Brie. THE ICME) OF REVIEW 

F 

c 

cH 

ithwiabing 4m THE $8 SCHOGE CETRATING MILLE FOI ROUECWRIRTS PRINCI, RESIDENCE FROFERTIER} 

Crema 

Erie 

od Al 

| [Feria moi 

ware 

ied by sph 

(LU 

ATO 

S47) 

’ 

RR 

Et 

4. REASON 

FOR PROTEST 

| 

Star 

dn) or proimal of paseasad valve pd Te Sones Hh 

VEL BRAT CANCE 

prior Gusiis] grou Srsl DIIpATY Basmpion. 

| 

SEE ATTALHED PoINT 

CERTIFICARDN 

[i 

“SU 

ct 

T3lize 

on. I 

Tal 233-8374 

wes cig 

GE TERY

regan 

o Tremsy. 

1218 (Ra, 11-23) 

THIS IS NOT A TAX BILL 

Maotice of Assessment, Taxable Valuation, and Property Classification 

Dd 

rabat ed Th ay of PA Tab of BEY Sha 341 Tho) wed 

nt 71] Soke, 

dm mami 

Th 

i 

a reried mired 

L-td00 

im ba A 

ey To 

pens 

LEELAMAL TOWNSHIP 

ATTH: ASSESSING DEPT 

FO BOX 334 

HORTHPORT, MI 48870-0338 

PARCEL IDENTIFICATION 

45-042-150-001-04 

PARCEL HUMBER 

PROPERTY ADDRESS 

226 E FIFTH ST 

NORTHPORT, MI 43670 

fd 

T 

I 

z 

m8 

PL 

g 

SELTTT 

[i 

— 

TRVSIERTS FAME, & ADDRELLPERSCH 

MAMED On ASSESSMENT RIAL 

SRMGIAAL RESIENCE EXEMPTION 

*, Expl 

Ax Hosmsowran Principal Reside 

100.004 

HANLEY JOHN P & PAIGE L 

% Exempt As “OusiSted Agricuftoral 

Propedty 

20% 

226 E FIFTH 5T 

a Frorged 

Aa "MOT industrial Personal™ 

00% 

MORTHPORT, MI 45670 

% Fang 

Aa "MIT Commanial Personal™ 

oa 

Exnergt ha “CsnBlod Forest Propeety™ [] as 

[| Mo 

ClYes 

[FE Ho 

| 

Exergsd An Trpvaloprmant Property”. 

LEGAL DESCRIPTION: 

PRT OF LOT 

1 ASSES! 

TH 5 B3 DEG 01° E 153, 

SORE PLAT 2 VILLAGE OF HORTHPORT 

COM PFW CORSD LOT TH § 89 DEG OF E 167.49 FT.TO POS 

FTTH 

S 00 DEG 45 WH 

ATFTTHS 13 DEG 3 

“4 FT TO NORTHPORT BAY TH 5 08 DEG 27 W 37.75 

ACCORDING TO MCL 211.34c THIS PROPERTY 15 CLASSIFIED AS: 

402 (RESIDENTIAL-VAGANT) 

PRIGR YEAR'S CLASSIFICATION: 

402 [RESIDENTIAL-VACANT] 

CLRAENT TEMEATRE 

BUsGEEROY 

MOUNT 

YEAR: 

2ead 

CURRENT YEAR 

1. TAXABLE VALVE: 

== 

7. 

ASSESSED VALUE: 

=. TENTATIVE EQUALIZATION FACTOR: 

4. STATE EQUALIZED VALUE [SEVE 

E, Them Wins or WAS N OT a barat: 

of swnership oo thy proparty In 023 

WAS NOT 

5. Assessor Change Reasonis): 

Marke! Adjustment, Market Adjustment 

1 

The 2024 Inflatian 

rata bubsiplier 3: 10 

: 

+ 

Ouestians regandng 

the botics 

of Aszassment, Taxable Vakia tan, anc Fropary Classification 

may ba drocted ka the Follett: 

[Flame 

CHRISTY M BROW, MAAD 

Errad hadmit 

AESESSORELEDLANALTCWNSHIPML GOV 

March Board of Review Appeal Information: 

GRDAY, MARCH 11 TH FROM 

BOARD OF REVIEW WILL BE HELD AT THI 

3:00 PM TO 4:00 Phi & 5:90 PM T0 8:00 PM ANG TU 

APPEALS MUST BE REGENED IN WRITING, AT TH 

MUST INCLUDE THE COMPLETED 

G18{L= 

DOCUMENTS, 

DO NOT SUBMIT O 

HOF: TO THE ASSESSOR. 

E TOWNSHI 

J AFP 

5, THEY 

5 

| OFFICES, HEARINGS WILL BE HELD M 

ESDAY, MARCH 12 THF 

E TOWMEHIP OFFICES, NO LATER THAN 

EAL FORM IH ORDER TOBE 

WILL NOT BE RETURNED. NO 

FIC B00 AR TE ROO 

io 

MARCH 12 TH BY 4PM APPEAL 

APPEALS 

ARE TO BE 5 

& 1:00 Pr TO E:00 PHL ALL 

WITH ANY SUPPORT 

UBMITTED WIAERMAIL

WR [a 

sls 

1h 

Ia 

IND 

MA 

AMAA 

DILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

Tim 

ms 

dd Ut 

Pa maori 

of PA S08 

of 1840 

ile Bae 1H Set 

i demerit 

Th 

8 eid STE 

i UB ot] 

ye 

om ania 

FRA 

sds 

LEELAMAL TOWNSHIP 

~BARCEL 

IDENTIFICATION 

ATTN: ASSESSING DEFT 

PARCEL HUMES: 

042-150-6010 

PO BOX 338 

MORTHPORT, MI 48670-0338 

PROPERTY ADDRESS 

226 E FIFTH ST 

NORTHPORT, MI 49870 

PRINCIPAL RESIDENCE EXEMPTION 

ERED HALE D ON ASSESSMENT RCL: 

TERT 

HAME & ADDREAL 

% Exam 

Ad "Homsownars 

Principal Fsslds 

100.00% 

HAMLEY JOHM P & PAIGE L 

% Exam 

As “Oualifact Agricuttural Property 

B0% 

EE FIFTH ST 

% Exempt 

As "MET Industrial Pamscna™ 

00% 

NORTHPORT, MI 45670 

% Exsmot A8 "MET Conrenarial Prareonal™ 

0% 

Emp 

As “Ousified Forest Property. 

[| wes 

[H] No 

Freer 

Aa "Development Property” 

[Yar 

[X] Ha 

LEGAL DESCRIPTION 

PRT OF LOT 1 ASSESSORS PLAT 

2 VILLAGE OF NORTHPORT COM NW COR SD LOT TH 8 88 DEG 

01' E 167.49 FT TO FOB 

TH 5 83 DEG 01° E 153.44 FT TO NORTHPORT BAY TH 2 08 DEG 27 W 37.76 

FT TH 8 00 DEG 46 W 31.47 FT TH 8 13 DEG 30 

ACCORDING TO MCL 211 34c THIS PRGPERTY 15 CLASSIFIED AS: 401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

402 

Beaidenkial 

FRA AMOUNT 

CLARLHT TENTATIVE 

Efe Ld 

1 

FRESHER 

TD 

TN 

VEAL 

eng 

ALCL IER 

ae 

CLARENT TAR 

1. TAXABLE VALLE: 

i 

i 

852.55 Calle 

15513 

2, ASSESSED VALUE: 

&78.400 

2d 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

£. STATE EQUALIZED VALUE (SEV) 

78.400 

923,600 

245,200 

&. There VAS 

or WAS NOT a transfer of ownership 

on this property 

in 2024 

WAS NOT 

6. Assessor Change Reason|s): 

Tha 2025 Inflatien rate Multiplier 

ks: 1.001 

- 

Cransans regarding 

the Notice 

of Assessment, Taxable Valuation, and Prapacty Chilo may bo directed 

ba the Following; 

Haas: 

Frama 

Erma Addrean: 

CHRISTY 

M BROW, MAAD 

31355-5138 

ASSESSORELEELANALTOWNEHIPMLGOY 

[March Haard of Haview Appeal information: 

i 

BOARD 

OF REVIEW WILL BE HELD, AT THE TOWNSHIP OFFICES, HEARINGS WILL BE HELD MONDAY, MARCH 10 TH FROM 

4:00 PM TO 4:00 PM & 6:00 PM TO 8:00 PM, TUESDAY, MARCH 11 TH FROM #:00 Fi TO 4:00 PM, WEDNESDAY, MARCH 12TH 

FROM 1:00 PM TO 4:00 PM, THURSDAY, MARCH 13TH FROM 9:00 

AM TO ROOM. ALL APPEALS MUST 

BE RECEIVED IN 

WRITING, 

AT THE TOWNSHIP OFFICES, NO LATER THAN BY THE CLOSE OF THE FINAL HEARING. AFFEALS MUST INCLUDE 

THE COMPLETED 615({L~£035) APPEAL FORM 

IN ORDER TO BE HEARD ALONG 

WITH ANY SUPPORT DOCUMENTS, DO NOT 

SUBMIT ORIGINALS, THEY WILL HOT BE RETURNED. NO ARP! 

ALS 

ARE TO BE SUBMITTED 

VIA EMAIL NOR TO THE 

ASSESSOR. 

Tr 

Ww 

140

← View full record