26 000364.pdf
Michael Berean, Petitioner V Township Of Genoa, Respondent · 26-000364-TT
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STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL MICHAEL BEREAN, Petitioner vs MOAHR Docket 26-000364 GENOA CHARTER TOWNSHIP, Livingston County Respondent PROOF OF SERVICE Now comes Debra Rojewski, who being first duly sworn, deposes and says that on May 6, 2026 she did serve true copies for ANSWER TO PETITION the above captioned matter with all postage prepaid on: MICHAEL BEREAN 1273 EULER RD BRIGHTON MI 48114 By placing said document in an envelope addressed to the above listed party with all postage fully prepaid and by depositing the said envelope in a receptacle for the United States Mail and via Michigan Tax Tribunal e-file system Further, deponent say: Subscribed and sworn to before me a notary public for said county, on Jessida L. Buttermore Notary Public for Livingston County My Commission Expires 11/9/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-000364 Section 1: Respondent’s Contact Information Unit of Government GENOA CHARTER TOWNSHIP Mailing Address (No., Street, P.O. Box or Rural Route): 2911 DORR RD City or Town: State: ZIP Code: BRIGHTON MI 48116 Telephone meg 1 0 ) 227 ] 5225 Email Address (do not enter unless you want MTT to send all correspondence via email): DUFFY@GENOA.ORG Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: Mm. Last Name: DEBRA L ROJEWSKI Firm Name (if any): Mailing Address (No., Street, P.O. Box or Rural Route): 2911 DORR RD City or Town: State: ZIP Code: BRIGHTON MI 48116 Telephone Nome 1 0 297 5225 Email Address (do not enter unless you want MTT to send all correspondence via email): DUFFY@GENOA.ORG 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. Attacha separate sheet if necessary. [J ves [J No B NotApplicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? Vv ves [J No
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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 THE ASSESSED VALUE WAS DETERMINED BY USING A 24 MONTH SALES STUDY WITHIN THE PETITIONERS NEIGHBORHOOD. 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 [] No If yes, check which BOR Petitioner attended: March O July [0] December If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes [4] 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? O Yes [7] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [ves Wno 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: 4711-12-100-016 Classification of Property: Realld Personal [J (check one) Agricultural J Commercial [J Industrial [1 Residential 4 Timber-Cutover [J Developmental [1 Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: y IIS00 270,318 What do you believe is the fair market value (also known as true cash value)? 727,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed lue by .5 value by .5) 363,500 assessed value) 270,31 8 Signature required Responfient or Attorney/AuthGrized Represgntative’s Signatyre: Isl AN Te ha a \
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05/05/2026 valuation Report . 1: 02:33 PM Assessment RO’ GENOA 4711-12-100-016 2026 Est. T.C.V. BEREAN MICHAEL & DORIANNE Property Class: 401 1273 EULER RD Map #: GENOA CHARTER TOWNSHIP BRIGHTON, MI 48114 Land value Estimates for Land Table 4500.4500 (47070) HOWELL M & B * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value LAND TABLE A 10.013 Acres 19,982 100.000 200,078 10.01 Total Acres Total Est. Land value = 200,078 Cost Est. for Res. Bldg: 1 Single Family 2 STORY Cls BC Blt 2016 (11) Heating System: Forced Heat & Cool Ground Area = 1524 SF Floor Area = 2388 SF. pPhy/Ab.Phy/Func/Econ/Comb. % Good=99/100/100/100/99 Building Areas stories Exterior Foundation Size Cost New Depr. Cost 2 story Siding Basement 560 1 story Siding Basement 352 1 story Siding Basement 130 1 story Siding Crawl Space 178 2 story Siding Crawl Space 304 Total: 433,852 429,514 other Additions/Adjustments Basement, Outside Entrance, Below Grade 1 4,002 3,962 Plumbing 3 Fixture Bath 1 6,911 6,842 2 Fixture Bath 1 4,631 4,585 Extra Sink 1 1,424 1,410 Separate Shower 1 2,799 2,771 water/Sewer Septic System - MI 1 5,702 5,645 well, 200 Feet 1 12,529 12,404 Garages Class: BC Exterior: Siding Foundation: 42 Inch (unfinished) Base Cost 576 32,492 32,167 Common wall: 1 wall 1 -3,153 -3,121 porches wCP (1 Story) 84 6,167 6,105 Fireplaces prefab 1 Story 1 3,774 3,736 Totals: 511,130 506,020 Notes: ECF (4500 (47070) HOWELL M & B) 1.016 => TCV: 514,116 Ag. Bld 1 2020, 4 wall Farm Utility Buildings Class:D,Frame Quality:Low Cost Height: 10 ft Description Rate Size Cost New Base Cost 10.16 480 4,877 pefault walls 7.93 480 3,806 phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 8,509 ECF (4500 (47070) HOWELL M & B) 1.016 => TCV of Bldg: 1 = 8,645 Total Estimated True Cash value of Agricultural Buildings = 12,836
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05/05/2026 valuation Report . Assessment Roll: GENOA 02:33 PM op 2026 Ag. Bld 2 2017, Lean-To Equestrian Lean-Tos Class:D,Frame Quality:Low Cost Height: 10 ft Description Rate Size Cost New Base Cost 12.53 240 3,007 pefault walls 7.67 180 1,381 Phy/Ab.Phy/Func/Econ/Comb. % Good=94/100/100/100/94 Depr. Cost = 4,125 ECF (4500 (47070) HOWELL M & B) 1.016 => Tcv of Bldg: 2 = 4,191 Total Estimated True Cash value of Agricultural Buildings = 12,836 2026 Est. T.C.V. 4711-12-100-016 = 727,030 Est. TCV/Total Floor Area = 304.45 2025 Assessed MBOR S.E.V. Base for Cap IRM 347,000 347,000 347,000 263,212 2.70 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 0 16,500 0 0 7106 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 363,500 363,500 363,500 270,318 270,318 270,318
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SKETCH/AREA TABLE ADDENDUM SUBJECT INFO File No.: Parcel No.: 4711-12-100-016 Property Address: 1273 EULER RD City: BRIGHTON County: Livingston State: MI ZipCode: 48114 Owner: BEREAN MICHAEL & DORIANNE Client: Client Address: Appraiser Name: Inspection Date: SKETCH Livestock Shelter [SN] 240sf -— 20' 3 bedrooms 2 full baths 1 half bath ABOVE GRND POOL - N/V 1 extra sink 1 seperate shower Utility Building FP = A/C A 480sf LA Walk-out Bsmt , 2 Metal Roof 3 I 40 - 13 £3) 1st/b © 13 ow —_— 352 sf 6 24 2 stb 3 16' CEILINGS El 1st/cr 130 sf 178 sf Ed 13’ 22' 19' garage % = 576 sf © 2st/b 5] 2st/cr 5 ta 560 sf 304 sf 35 19" i > es - 84sf 14' Sketch by ApexSketch AREA CALCULATIONS SUMMARY COMMENT TABLE 1 Code Description Factor Net Size Perimeter Net Totals 14 2st/cr 1.0 304.0 70.0 304.0 15 2st/b 1.0 560.0 102.0 560.0 2 1st/cr 1.0 178.0 58.0 178.0 3 1st/b 1.0 130.0 46.0 1st/b 1.0 352.0 76.0 482.0 garage garage 1.0 576.0 96.0 576.0 Livestoc Livestock Shelter 1.0 240.0 64.0 240.0 Utility Utility Building 1.0 480.0 104.0 480.0 wcp wep 1.0 84.0 40.0 84.0 COMMENT TABLE 2 COMMENT TABLE 3 © iILOOKABOUT (US) Inc. dba Apex Software Page 1