26-000316.pdf

James C. Toth, Petitioner V City Of Frankenmuth, Respondent · 26-000316-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.

i. 

RECEIVED 

bs J 

APR 01 2026 

LD 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

i 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000316 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Frankenmuth 

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

240 W Genesee 

City or Town: 

State: 

ZIP Code: 

Frankenmuth 

MI 

48734 

Telephone Number: 

Email Address (do not enter unless you want MTT to send ali correspondence via email): 

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

I 

First Name; 

ML: 

Last Name: 

Kevin 

MacDermaid 

Firm Name (if any): 

. 

. 

Legacy Assessing Services, Inc. 

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

PO Box 489 

City or Town: 

State: 

ZIP Code: 

Fenton 

Ml 

148430 

ete 10-750-1660 

Email Address (do not enter uniess you want MTT to send al correspondence via email): 

Legacyassessing@gmail.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

O Yes 

O No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

ves 

[1] no

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Assessment does not exceed 50% of true cash value 

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)? [7%] Yes 

[mn] No 

if yes, check which BOR Petitioner attended: 

March 

Od July 

|] December 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [Ml] Yes 

[] No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[I] Yes 

No 

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? 

Section 6: Valuation Information «use the multiple parcel form for additional, contiguous parcels. 

Parcel Number 03-11-6-27-1815-700 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [1 

Commercial 

3 

Industrial 

J 

Residential 

Timber-Cutover [J 

Developmental [J 

~~ Utility 

[J {check one)

03/26/2026 

Parcel Number: 

7303-11-6-27-1815-700 

Jurisdiction: 

CITY OF FRANKENMUTH 

County: 

Saginaw 

Printed on 

{Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

{Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

SASSONE, 

CHARLES 

H. 

& 

DEB 

|TOTH, 

JAMES 

$50,500 

10/10/2025 

wD 

03-ARM'S 

LENGTH 

2025024835 

PROPERTY TRANSFER 

100.0 

SCOTT, 

GEOFFREY 

& ANDREA 

SASSONE, 

CHARLES 

H. 

& 

DEB 

330,000! 

08/04/2008 

WD 

{03-ARM'S 

LENGTH 

{L-2503 

P-2132 

[DEED 

100.0 

BLAZEJEWSKI, 

TIMOTHY 

G. 

& 

!SCOTT, 

GEOFFREY 

& ANDREA 

375,000 

06/28/2004 

WD 

[03-ARM’'S 

LENGTH 

DEEP 

100.0 

ACKERMAN, 

DEAN 

& 

LISA 

iBlazejewski, 

Timothy 

G. 

& 

329,000, 01/17/2001 

WD 

{03-ARM'S 

LENGTH 

DEED 

100.0 

Property Address 

iClass: 

RESIDENTIAL-IMPRO {Zoning: 

RA-2 

Building Permit (s) 

Date 

{Number 

Status 

400 

Ww TUSCOLA 

iSchool: 

FRANKENMUTH SCHOOL DISTRICT 

Single 

Family, 

Alteration 

. 

01/08/2018 

PM180001 

Complete 

P.R.E. 

100% 

10/24/2025 

Single 

Family, 

‘Alteration 

+ 

11/17/2017 

PE170115 

Complete 

Owner's Name/Address 

Map 

%: 

Single Family, Alteration 

04/14/2011 |BM110033 

Complete 

TOTH, 

JAMES 

I 

i 

2 

Est 

TCV 

622 

Vv. 

: 

209. 

{ 

: 

100 

W TUSCOLA ST 

2026 

s 

+691 TCV/TEA 

38 

} 

i 

| FRANKENMUTH MI 48734 

{ 

X 

Improved 

{Vacant 

Land Value Estimates 

for Land Table RO1.R01 1950-19%0 SUBS 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ir Bera 

BIT Read 

ROL 425/FF 

176.00 238.00 1.0000 1.3038 

425 

100 

97,527 

ax 

Description 

Gravel Road 

176 Actual 

Front Feet, 

0.96 Total Acres 

Total Est. 

Land Value 

= 

97,527 

BEG ON 

S LINE OF TRINKLEIN ST 182.63 

ET 

E 

x 

payed Road 

OF 

E LINE OF ARDUSSI PLAT TH 

S 130 

FT TO 

¥ 

crorm Sewer 

. 

BEG RUN TH 

S TO C.L.OF TUSCOLA ST TH NE 

 |y 

sidewalk 

Land Improvement Cost Estimates 

a 

val 

LY ON TUSCOLA ST176 KFT TH N 260 FT TH SW 

|y 

water 

Description 

Rate 

Size 

§ Good 

Cash 

Value 

om 

Hot 

Tub 

14,475.00 

1 

78 

11,290 

LY 

TO BEG 

0.35 ACRE 

CITY 

OF 

X 

Sewer 

a 

2 

5 

FRANKENMUTH SEC 27 T11N REE 

Electric 

Pool Equipment 

. 

5,500.00 

! 

32 

J 

Comments/Influences 

x 

Gas 

} 

Total Estimated Land Improvements 

True Cash Value 

= 

13,435 

X 

|Curb 

. 

Work Description for Permit PM180001, 

Issued 01/08/2018: Single Family 

/ 

Street Lights 

. 

| Generator 

Standard Utilities 

| Work Description for Permit PE170115, 

Issued 11/17/2017: 

Single Family 

/ 

Underground Utils. 

| Generator 

Topography of 

‘Work Description 

for 

Permit PM110033, 

Issued 04/14/2011: 

Single Family 

/ 

Site 

: Alterations 

X 

Level 

Rolling 

Low 

High 

X 

Landscaped 

Swamp 

Wooded 

: 

Pond 

| 

Waterfront 

Ravine 

Wetland 

. 

Flood Plain 

Year 

Land 

Building: 

Assessed 

Board of: 

Tribunal/ 

Taxable 

: 

Value 

Value! 

Value 

Review: 

Other: 

Value 

Who 

When 

What 

2026 

48,800 

262,500 

311,360 

311,300 

311,30608 

2025 

57,400 

252,100 

309,500 

201, 954C 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

f 

{Licensed 

To: 

City of Frankenmuth, 

County 

2024 

55,100] 

238,800 

293,900 

195,862¢ 

of Saginaw, 

Michigan 

2023 

69,800! 

219,500, 

289,300 

186,555¢C 

*** 

Information herein deemed reliable 

but 

not guaranteed**¥

Residential Building 

1 

of 

1 

Parcel Number: 

7303-11-6-27-1815-700 

Printed on 

03/26/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

{16) 

Porches/Decks 

| 

{17} 

Garage 

i 

[Single 

Family 

'Eavestrough 

X 

Gas 

0il 

Elec. 

‘Appliance Allow. 

1 

Interior 

1 

Story |Area Type 

Year Built: 

1941 

Mobile Home 

Tnsulation 

Wood 

| 

Coal 

Steam 

Cook 

Top 

‘Interior 

2 

Story 

1331C6Ep 

(1 

5¢ 

) 

Car Capacity: 

[Town Home 

0 Front Overhang 

R 

TA 

YER 

1 

Dishwasher 

1 

{2nd/Same Stack 

pot hub 

ory 

Class: 

BC 

{Duplex 

0iOther Overhang 

poreed Pe A ucts 

|g 

{Garbage Disposal 

Two Sided 

| 

asleep 

{Exterior: 

Siding 

A-Frame 

x 

ores bet 

N ucts 

Bath Heater 

Exterior 

1 

Story 

| 

400 

Tr 

ted Wood 

{Brick Ven.: 

0 

X Wood 

Fram 

(4) 

Interior 

Elect 

finds 

Ser 

4 

{Vent 

Fan 

‘Exterior 

2 Story | 

224 Trectod Hood 

‘Stone Ven.: 

0 

: 

© 

7 

loc enn hog 

1 

Hot Tub 

Prefab 

1 Story 

Ed Eh ooo 

Common Wall: 

Detache 

[Drywa 

1 

Plaster 

Rr oe 

bar 

i 

py lant 

‘Unvented Hood 

{Prefab 

2 

Story 

reate 

oo 

(Foundation: 

18 

Inch 

| Building Style: 

(Paneled 

Wood T&G 

ie 

lant 

(ins 

oor) 

Vented Hood 

Heat Circulator 

Finished 

2: 

LARGE 

PRE WAR 

Trim 

& Decoration 

sores 

a 

Heat 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

Ber 

TRamoistad 

i 

Ce meer 

Jacuzzi Tub 

Wood “Stove 

Mech. 

Doors: 

0 

: 

Ex 

X 

Ord 

Min 

a 

O0r 

Furnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

| 

Area: 

720 

| 

1941 

0 

, 

; 

Forced Heat 

& Cool 

Oven 

~ 

IRR 

's Good: 

0 

Teena 

ESSa 

Size 

of Closets 

Heat 

Pump 

) 

Microwave 

Glass: 

BC 5s 

'storage Area: 

0 

‘Lg 

|X 

Ord 

{Small 

No Heating/Cooling 

Standard Range 

ffec. 

hoe: 

> 

974 

ee 

iNo Conc. 

Floor: 

0 

7 

H 

: 

X 

Central Air 

1f 

CL 

R 

Tr 

Room List 

Poors 

Solid] 

X H.C. 

ood rurnane 

ot 

S30 

RANGE 

notal Base New 

: 645,307 

E.C.F. 

|Bsmnt Garage: 

Basement 

157 

Floors 

EEE 

Trash Compactor 

Total 

Depr Cost: 

419,450 

X 

1.220 

ie 

rer 

Lst Floor 

rr 

(12) 

Electric 

Central Vacuums 

Estimated T.C.V: 

511,729 

|Carpor 

rea: 

nd Floor 

: 

0 Amps Service 

is 

it 

s 

: 

) 

5 Bedrooms 

Other: 

LAID: 

si 

ecurity System 

i 

; 

) 

Other: 

 No./Qual. 

of Fixtures 

Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

LARGE 

PRE WAR 

Cls BC 

Blt 1941 

(1) 

Exterior 

Ex. 

|X 

0rd. 

Min 

| (11) 

Heating System: 

Forced Hot Water, 

Air Conditioning 

IX Wood/Shingle 

(6) 

Ceilings 

Ground Area 

= 

1706 

SF 

Floor Area 

= 2974 

SF. 

Aluminum/Vinyl 

No. 

of Elec. Outlets 

Phy/Ab.Phy/Fanc/Econ/Comb. 

§ Good=65/100/100/100/65 

Brick 

Many 

| 

X 

Ave. 

| 

[Few 

Building Areas 

13) 

Florbing 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

{Insulation 

2 

Set 

ry 

1.75 Story 

Brick 

Basement 

1,690 

- 

EE — 

TE 

> 

verage 

Fixture(s) 

1 story 

Brick 

Crawl Space 

16 

7) 

Excavat 

3 

74 

€ 

| 

(2) Windows 

{7) 

Excavation 

3 

3 Fixture Bath 

Total: 

503,065 

326,992 

Many 

Large 

Basement: 

1690 

S.F. 

|2 Fixture Bath 

Other Additions/Adjustments 

X 

Avg. 

X 

Avg. 

Crawl: 

16 

S.F. 

Softener, 

Auto 

Basement Living Area 

726 

38,294 

24,891 

Few 

Small 

Slab: 

0 

§.F. 

‘Softener, 

Manual 

Plumbing 

a Cowwar 

© Height 

to Joists: 

0. 

‘Solar Water ‘Heat 

3 Fixture Bath 

2 

13,040 

8,476 

Wood Sash 

No 

Plumbi 

= 

‘Metal 

Sash 

{No 

ng 

Extra Toilet 

1 

2,093 

1,360 

[oy 

(8) 

Basement 

1 

[Extra Toilet 

Extra Sink 

1 

1,343 

873 

Vinyl sash 

1 

Extra Sink 

Double Hung 

Conc. 

Block 

] 

Porches 

X 

A 

{ 

{Separate Shower 

CGEP 

(1 Story) 

132 

12,804 

8,323 

Horiz. 

Slide 

Poured Conc. 

ce 

mi 

y 

z 

pd 

[a 

c 

N 

3 

Ceramic Tile 

Floor 

CPP 

32 

1,048 

681 

asemen 

Stone 

Ceramic Tile Wains 

CPP 

28 

937 

609 

Double Glass 

Treated Wood 

3 

: 

N 

Ceramic Tub Alcove 

| peck 

Patio Doors 

Concrete 

Floor 

Vent 

Fan 

i 

Storms 

& Screens 

(9) 

Basement Finish 

3) 

7S 

Treated ood 

ao 

oo 

EH 

Water/Sewer 

reate 

[ele] 

’ 

[2 

{3) 

Roof 

Recreation 

SF 

I 

TPuBlic Water 

Treated Wood 

77 

2,233 

1,451 

X 

Gable 

Gambrel: 736 

Living 

SF 

Public Sewer 

Garages 

Hip 

Mansard 

‘Walkout 

Doors 

(B} 

= 

Water Well 

Class: 

BC Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished) 

2 

Flat 

[Shed 

No Floor 

SF 

11000 

Gal 

Septic 

! 

Base Cost 

720 

32,918 

21,397 

¥ 

TRsohalt 

Shimel 

Walkout Doors 

(A) 

12000 

Gal Septic 

| Water/Sewer 

sphalt 

Shingle 

(10) 

Floor Support 

: 

id 

Public Water 

1 

1,858 

1,208 

IY pr 

Lump Sum Items: 

Public Sewer 

1 

1,858 

1,208 

Chimney: 

Brick 

: Unsupported Len: 

Built-Ins 

Cntr. Supe 

) 

| €<<<<< Calculations 

too long. 

See Valuation printout 

for 

complete pricing. 

>>>>> 

*** Information herein deemed reliable 

but not guaranteed***

Parcel Number: 

7303-11-6-27-1815~700, 

Residential Building 

1 

Printed 

on 

03/26/2026 

03-11-6-27-1815-A00 

20" 

wd 

= 

oa 

400 ft2 

H 

garage 

=; 

720 ft? 

2 

41 

cpp 

oo) 

32 ft 

brick 

a 

1 3/4stib 

g 

1689.5sf 

*** 

Information herein deemed reliable 

but 

not guaranteed***

03/26/2026 

12:57 

PM 

Valuation Report 

DB: 

Frankenmuth City 2026 

TOTH, 

JAMES 

400 

W TUSCOLA 

FRANKENMUTH, 

MI 

48734 

7303-11-6-27-1815~700 

Property Class: 

401 

Map 

#: 

2026 Est, 

T.C.V. 

CITY 

OF FRANKENMUTH 

Land Value Estimates 

for Land Table RO1.R01 

1950-1990 SUBS 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

RO1 

425/FF 

176.00 238.00 1.0000 

1.3038 

425 

100 

97,527 

176 Actual 

Front 

Feet, 

0.96 Total Acres 

Total 

Est. 

Land Value 

= 

97,527 

Land 

Improvement 

Cost 

Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

fiot 

Tub 

14,475.00 

1 

8 

11,290 

Pool 

Equipment 

5,500.00 

1 

39 

2,145 

Total 

Estimated Land 

Improvements 

True 

Cash Value 

= 

13,435 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single Family 

LARGE 

PRE WAR 

Cls 

BC 

Blt 

1941 

(11) 

Heating 

System: 

Forced 

Hot 

Water, 

Air Conditioning 

Ground Area 

= 1706 SF 

Floor Area 

= 2974 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1.75 Story 

Brick 

Basement 

1,690 

1 Story 

Brick 

Crawl 

Space 

16 

Total: 

503,065 

326,992 

Other Additions/Adjustments 

Basement 

Living Area 

736 

38,294 

24,891 

Plumbing 

3 

Fixture Bath 

2 

13,040 

8,476 

Extra Toilet 

1 

2,093 

1,360 

Extra 

Sink 

1 

1,343 

873 

Porches 

CGEP 

(1 

Story) 

132 

12,804 

8,323 

cpp 

32 

1,048 

681 

cpp 

28 

937 

609 

Deck 

Treated Wood 

400 

6,592 

4,285 

Treated Wood 

224 

4,534 

2,947 

Treated Wood 

77 

2,233 

1,451 

Garages 

Class: 

BC Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished) 

Base 

Cost 

720 

32,918 

21,397 

Water/Sewer 

Public Water 

1 

1,858 

1,208

03/26/2026 

Valuation Report 

12:57 

PM 

DB: 

Frankenmuth City 2026 

Parcel Number: 

7303-11-6-27-1815-700 

Page: 

2 

‘ 

Totals: 

645,307 

419,450 

Notes: 

ECF 

(RO1 

1950-1990 

SUBS) 

1.220 

=> TCV: 

511,729 

2026 

Est. 

T.C.V. 

03-11-6-27-1815-700 

= 

622,691 

Est. 

TCV/Total 

Floor Area 

= 

209.38, 

Most 

recent 

sale 

10/10/2025 

for 550,500 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

IRM 

309,500 

309,500 

309,500 

201,954 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

[4 

1,800 

[4] 

0 

109,346 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

~>Taxable<~ 

PRE/MBT 

311,300 

311,300 

311,300 

207,406 

311,300 

311,300

03/26/2026 

12:57 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF FRANKENMUTH 

240 W GENESEE 

FRANKENMUTH, MI 48734 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

7303-11-6-27-1815-700 

400 W TUSCOLA 

TOTH, JAMES 

BEG ON S LINE OF TRINKLEIN ST 182.63 FT E OF E LINE OF 

RA soo ST 

” 

ARDUSSI PLAT TH S 130 FT TO BEG RUN TH S TO C.L.OF 

RANKENMUTH MI 487 

TUSCOLA ST TH NE LY ON TUSCOLA ST176 KFT TH N 260 

FT TH SW LY TO BEG -- 0.35 ACRE CITY OF 

FRANKENMUTH SEC 27 THIN RGE 

THIS PROPERTY IS CLASSIFIED 

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 

7303-11-6-27-1815-700 

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

Board of Review Comments 

VALUE IN LINE WITH MARKET VALUE 

| 2026 ORIGINAL ASSESSED VALUE 

311,300 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

311,300 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

311,300 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

311,300 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

“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:/Avww.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

James C. Toth, 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000316 

City of Frankenmuth, 

Respondent(s) 

PROOF OF SERVICE 

Heather MacDermaid 

states that on 3/26/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Form 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

James Toth 

400 W Tuscola St. 

Frankenmuth, MI 48734 

[Signature of person who is serving/mailing copy] 

Heather MacDermaid 

[Print/type name of person serving/mailing copy]

Legacy Assessi 

PO Box 489 

Fenton, MI 484ou 

ee 

pr 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

← View full record