25-002400.pdf

Timothy Stark, Petitioner V Township Of Homer, Respondent · 25-002400-TT

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Tax Docket 25-002400-TT 

Analysis of Real Property 

040-034-400-775-00 

Located at: 

Vacant Land 

Midland, MI 48640 

By: Chris Cantrell 

Homer Township Assessor 

RECEIVED 

SEP 11 2026 

MICHIGAN TAX TRIBUNAL

Property Description 

The subject property is located in Homer Township, Midland County, Michigan. 

It is wooded 

vacant land consisting of 9.86 acres. The neighboring parcels are a mix of residential and 

vacant land. 

For 2025, the True Case Value (TCV) of this property $81,800, the State Equalized 

Value (SEV) was $40,900 and the Taxable Value (TV) was $40,900. For 2026 the TCV of this 

property is $87,000, the SEV is $43,500, and the TV is $42,004. 

The legal description of the primary parcel: 

SEC 34 T14N R1E COM 1981.03 FT N OF S 1/4 COR, TH N 660.34 FT, E 648.74 FT, S 660.65 

FT, W 650.38 FT. 

In map below the yellow parcel is where the Petitioner lives. The red parcel is the subject parcel and the 

green parcel was purchased with the subject parcel and is also a vacant wooded parcel.

Sales Comparison Approach for year 2025 

Below is a map of the location and proximity of the comparable parcels to the subject parcel used for 

this analysis. 

N-St 

in 

N STURGEON RO 

“L3ncoln 

Dow Chemical 

"NR 

Pont 

- 

Dow Midtont 

Pint 

| 

mer 

esmsrenMidiang 

| (Bubject Parcel 

- 

2

Parcel 1, 040-009-200-231-00, is vacant parcel that is 12.05 acres in Homer Township, Midland 

County. This parcel sold on November 11, 2022, for $60,000. The price per acre is $4,979. This 

parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 09 T14N R1E N 525 FT SW FRL 1/4 OF NW FRL 1/4. 

vie 

040-009-200-231-00 

HAUSBECK, ADAM 

860 N MERIDIAN RD, MIDLAND

Parcel 2, 120-033-300-450-00, is a vacant parcel that is 8.40 acres in Midland Township, 

Midland County. This parcel sold on November 13, 2023, for $35,000. The price per acre is 

$4,166. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 33 T14N R2E COM 1579.22 FT E OF SW SEC COR, THE 66 FT, N 1318.87 FT, 

W 330 FT, S 1054.67 FT, E 264.33 FT, S 264 FT. 

1 

i 

wh 

4 

SRE 

120-033-300-450-00 

WARE, DANNY L II & ANGELA C SWEEBE 

E GORDONVILLE RD, MIDLAND

Parcel 3, 110-022-400-140-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on February 28, 2025, for $115,000 and sold again on July 3, 2025, for 

$130,000. The price per acre of the first sale is $11,500 and the price per acre of the second 

sale is $13,000. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 22 T15N R1E COM 660 FT E OF CEN OF SEC, TH E 330 FT, S 1320 FT, W330 FT, N 

1320 FT. 

oN 

LEWICKI, COLTON 

836 E BEAMISH RD, MIDLAND

Parcel 4, 110-009-300-100-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on August 30, 2024, for $70,000. The price per acre is $7,000. This 

parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 09 T15N R1E COM 919.82 FT E OF SW SEC COR TH N 1327.9 FT, E 330 FT, S 1327.9 

FT, W330 FT. 

110-009-300-100-00 

HOWAT 

REW & S/ 

99 E MIER 

RD, SANFORD

Parcel 

Date sold 

Acreage 

Sale Price Price/Acre 

040-009-200-231-00 November 11, 2022 

12.05 

$60,000 

$4,979 

120-033-300-450-00 November 13, 2023 

8.4 

$35,000 

$4,166 

110-022-400-140-00 February 28, 2025 

10 

$115,000 

$11,500 

110-022-400-140-00 July 3, 2025 

10 

$130,000 

$13,000 

110-009-300-100-00 August 30, 2024 

10 

$70,000 

$7,000 

Subject property is 9.86 acres, based on the average/acre of the comparable sales this parcel 

should be valued at $80,151. 

Sales Comparison Approach for year 2026 

Below is a map of the location and proximity of the comparable parcels to the subject parcel used for 

this analysis. 

Larkin 

Subjeqgt Parcel 

Fa 

ME 

10

Parcel 1, 070-014-200-100-00, is a vacant parcel that is 10 acres in Jasper Township in Midland County. 

This parcel sold on January 17, 2024, for $38,000. The price per acre is $3,800. This parcel has a 

residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 14 T13N R2W COM AT NW SEC COR, TH E 1320 FT, S 330 FT, W 1320 FT, N 330 FT. 

i 

070-014-200-100-00 

RET 

es 

Ts 

pedo 

Sa Ee 

EN ROBINSON, CHRISTINE S & JAY E 

- 

ALU RRI—————— 

3089 W SHEPHERD RD, ST LOUIS

Parcel 2, 120-033-300-450-00, is a vacant parcel that is 8.40 acres in Midland Township, 

Midland County. This parcel sold on November 13, 2023, for $35,000. The price per acre is 

$4,166. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 33 T14N R2E COM 1579.22 FT E OF SW SEC COR, THE 66 FT, N 1318.87 FT, 

W 330 FT, S 1054.67 FT, E 264.33 FT, S 264 FT. 

WARE, DANNY L II & ANGELA C SWEEBE 

E GORDONVILLE RD, MIDLAND 

12d 

3

Parcel 3, 110-022-400-140-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on February 28, 2025, for $115,000 and sold again on July 3, 2025, for 

$130,000. The price per acre of the first sale is $11,500 and the price per acre of the second 

sale is $13,000. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 22 T15N R1E COM 660 FT E OF CEN OF SEC, TH E 330 FT, S 1320 FT, W330 FT, N 

1320 FT. 

LEWICKI, COLTON 

836 E BEAMISH RD, MIDLAND

Parcel 4, 110-009-300-100-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on August 39, 2024, for $70,000. The price per acre is $7,000. This 

parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 09 T15N R1E COM 919.82 FT E OF SW SEC COR TH N 1327.9 FT, E 330 FT, S 1327.9 

FT, W330 FT. 

110-009-300-100-00 

HOWARD, ANDREW & SARAH 

99 E MIER RD, SANFORD

070-014-200-100-00 January 17, 2024 

10 

$38,000 

$3,800 

120-033-300-450-00 November 13, 2023 

8.4 

$35,000 

$4,166 

110-022-400-140-00 February 28, 2025 

10 $115,000 

$11,500 

110-022-400-140-00 July 3, 2025 

10 $130,000 

$13,000 

110-009-300-100-00 August 39, 2024 

10 

$70,000 

$7,000 

Subject property is 9.86 acres, based on the average/acre of the comparable sales this parcel 

should be valued at $77,824. 

Income Approach 

The income approach was not used in this study as no comparable could be found with 

attributes that were close to the subject property. 

Cost Approach 

The cost approach is used each year to come up with the value of each property in Homer 

Township. The Cost approach method estimates a property’s value on the cost to replace or 

construct a similar property, minus depreciation plus land. Since this parcel is vacant the land 

table was used to come up with the value of the parcel. Below are the 2025 and 2026 land 

tables used in BS&A to come up with the cost approach. 

2025 

Swi pce. 

Terms of ike 

Ud hil 

Bi Lend Vibe fie Front | WetAies 

ToaslAGiey 

Dearie 

Doban/Ace 

GPAs 

UbeifPice 

TOOTING 

ITA EER 

OUST 

585000 CRABS wGTH 

585.020 

EIT RE TT RE TCR 

TT] 

Ts 

S103 

ae eins 

1200330045000 

ECORDOMVALERD 

1/13/23 

$35000 OF ARMSUENGTH 

$3500 

sso 

sss 

0 

30 

8 

553% 

e167” 

4100 1658/1258 

0100354002600 

ESTEWARTRD 

01/6/23 

$7500 CLAMS DIGTH 

$7500 

Sse 

ses 

sss 

93 

936 

5205 

$0137 

110 15/68 

4003520027000 1260 

E STEWART RD 

03/10/22 

$75.000 C3 AMS LENGTH 

$75,000 

$75,000 

554050 

3843 

936 

936 

$205 

$3013" 

1100 1656/1245 

0500201000550 WHORZON UL 

C3/1923 $195000 CRARMSIGTH 

5155050 

ssc) 

sesso 

ses 

959 

ass 

$98 

sas” 

41001667209 

$465,000 

3150 

$10,356 

00010005000 TERN STURGEON TD 

3/i5/at $155,000 GEARS IGT 

5155000 

Toews 

swam 

wo 

100 

1000 

So 

stem 

1 en 

0S0010.200€5560 

N STURGEON 

FD 

03/15/24 155.000 C3ARMSLDKSTH 

s155000 

sis5000 

sae 

300 

10 

1009 

sao 

sxe’ 

LW InATs 

1000930010000 

EMERRD. 

CEA 

520000 CLAMS 

520000 

s000 

sew 

300 

100 

100 

s61 

s2007 

4100 1657/1223 

110022.40014000 835E EAM SHED 

03/21/22 $110.00 03 ARMS LENGTH 

s110000 

sod 

$ssar 

300 

100 

1000 

sm 

snow’ 

4100 1es0/ens 

010009.20023100 

SEONMER DMIF) 

AIRY 

$E2000 OLARISIOGTH 

s€00%0 

soos 

ses 

sso 

mos 

120s 

sus 

$1917 

4100 1651/1385 

030050 400-2080 

_sTuzEON RD 

01/152 $1300 03sewrs NETH 

s130000 

S000 

sees 

mes 

mis 

om 

$355 

$9053” 

arco 1659/79 

$6300 

say 

Soma 

2026 

Tol Kren 

COIN 

ECORDONVLERD 

WAY 

S500 0 ASKS LENGTH 

sis 

9.53 

wo 

a0 

[] 

[r) 

55% 

sa167 

@10 

ow 

amiss 

BOSD 

ESTEWART 

FD 

UGE 

STH O3ASMISLENGTH 

smo 

sas 

a 

00 

93 

33% 

sxs 

son 

1s 

oo’ 

woo es/ess 

COONIICILW@ 

 2HELENSFO 

Qo) 

4800 03 AES LENGTH 

sesm0 

mse 

wre 

a0 

cn 

2 

sm 

1037 

@a 

wm’ 

aim 

R001 

NHOEZON 

3/18/23 

$155.00 03 ATMS LENGTH 

s155.000 

suse 

mu 

00 

533 

5% 

ssn 

S233 

sar 

om’ 

aoe 

Sco 

FE 

Tote 

S057

Conclusion 

The sales comparison and the cost approach were used to show values of similar vacant 

properties that were recently sold in the surrounding area. The average cost/acre range was 

$3,800 to $13,000. Using this approach shows the subject parcel is aligned in value based on 

the comparable that are used. The average cost per acre for 2025 was $80,151 and 2026 was 

$77,824. Based on the current TCV, $86,909, the subject parcel has a fair value. 

Furthermore, based on the map of the three parcels owned by the petitioner, the subject parcel 

is not landlocked, as it is adjacent to the petitioner's parcel where their house is located. 

We respectfully request that the Tribunal consider the sales comparison approach or the cost 

approach for the subject property because both rely on the most current market data for 

recently sold, similar vacant land. This data demonstrates that the subject property's value is at 

recent sales of comparable properties in Homer Township and Midland County.

Attachment 1 

2025 & 2026 record card for subject parcel

parcel Number: 

56040~034-400-775-00 

Jurisdiction: 

HOMER TOWNSHIP 

County: 

MIDLAND 

Printed on 

09/07/2028 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

“Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

JOHNSON, 

ROBERT 

L & CHERYL STARK REVOCABLE TRUST 

"'120,000 07/12/2024 

WD 

"20-MULTI PARCEL SALE REF 1673/1227 

"DEED 

100.0 

Property Address 

Class: RESIDENTIAL-VACANT Zoning: 

“Building Permit(s) 

Date 

Number 

Status 

E DEERTRACK LN 

School: BULLOCK CREEK SCHOOL DIST 

Tr 

Teme 

P.R.E. 

100% 07/12/2024 

Owner's Name/Address 

MAP 

¥: 

13130552 755501 

a 

- 

STARK REVOCABLE 

TRUST 

5055 Fer 1 cv BT, 

800 

E OAKRIDGE 

CT 

SE 

— 

I 

~ 

Ee 

— 

st 

— 

MIDLAND MI 

48640 

] Improved SX 

Vacant 

Land Value Estimates for Land Table (O1A.RESDENTIAL AVERAGE 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

Fash 

co 

CBivE Read 

* TYPICAL AVERAGE 

4.860 Acres 

8,716 

100 

42,359 

fax Description 

Gravel Road 

TYPICAL LOW 

5.000 Acres 

7,883 

100 

39,415 

SPLIT/COMBINED ON 01/12/2025 FROM 

paved Road 

9.86 Total Acres 

Total Est. Land Value 

= 

81,774 

040-034-400-750-00; 

Storm Sewer 

I 

. 

ee 

SEC 34 T14N RIE COM 1981.03 FT N OF 

§ 

1/4 

Sidewalk 

COR, 

TH 

N 660.34 

ET, 

E 648.74 

FT, 

§ 

Water 

660.65 

FT, 

W 650.38 FT 

Sewer 

. 

. 

. 

Electric 

Comments/Influences 

Gas 

Split/Comb. 

on 01/12/2025 

completed 

Curb 

01/12/2025 

BSA 

H 

Street 

Lights 

Parent Parcel{s}: 

040-034-400-750~00; 

Standard Utilities 

Child Parcel{s): 

040-034-400-725-00, 

Underground Utils. 

040-034-400-775-00; 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

- 

——— 

- 

— 

i. 

. 

I. 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board of 

Tribunal/ 

Taxable 

Value 

Value 

value 

Review 

Other 

Value 

Who 

When 

“What 

2025 

"40,7900 

TOT 

a3, 000 

40,9001 

’ 

40,9008 

- 

JRE 

TTS 

eg 

5 

0 

The Equalizer. 

Copyright 

(c) 

198% 

- 

2009. 

BE53 

TT 

5 

GT 

§ 

g 

Licensed 

To: 

Township 

of Homer, 

County 

of 

. 

. 

— 

Midland, 

Michigan 

2022 

0 

0 

0 

0 

**% 

Information herein deemed reliable 

but 

not guaranteed***

Parcel Number: 

56040-034-400-775-00 

Grantor 

Grantee 

JOHNSON, 

ROBERT 

1 

& CHERYL STARK REVOCABLE TRUST 

Property Address 

E ORKRDIGE CT 

Owner's Name/Address 

STARK REVOCABLE TRUST 

800 

E OAKRIDGE CT 

MIDLAND MI 48640 

Tax Description 

SPLIT/COMBINED ON 01/12/2025 FROM 

040-034-400-750-00; 

SEC 

34 T14N RIE COM 1981.03 

FT N OF 

S 

1/4 

COR, 

TH 

N 660.34 

FT, 

E 648.74 

FT, 

S 

660.65 

FT, 

W 650.38 

FT 

Comments/Influences 

Split/Comb. 

on 01/12/2025 

completed 

01/12/2025 BSA 

; 

Parent Parcel(s): 

040-034~400-750~00; 

Child Parcel(s): 

040-034-400-725-00 

040-034-400-775-00; 

The Equalizer. 

Copyright 

(cj 

1983 

~ 2009. 

Licensed 

To: 

Township 

of Homer, 

County 

of 

Midland, 

Michigan 

"School: BULLOCK CREEK SCHOOL DIST 

Jurisdiction: 

HOMER TOWNSHIP 

County: 

MIDLAND 

Printed on 

© 

09/07/2026 

sale 

sale 

Inst. 

Terms 

of Sale 

"7 

Liber 

“Verified 

" 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

120,000 

07/12/2024 

WD 

"20-MULTI PARCEL SALE REF 1673/1237 

DEED 

©100.0 

"Class: RESIDENTIAL-VACANT 

Zoning: 

Building Permit (s) 

‘Pate 

‘Number 

Status 

P.R.E. 

100% 07/12/2024 

MAP #: 13130592 755901 

or 

rr 

2026 Est TCV 86,909 

Improved 

. X 

Vacant 

Land Value Estimates 

for Land Table O1lA.RESDENTIAL AVERAGE 

Public 

) 

- 

or 

* Factors 

* 

or 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

Birt Read 

"TTT! TYPICAL AVERAGE 

1.860 Acres 

9,593 

100 

17,842 

Gravel Road 

TYPICAL LOW 

8.000 Acres 

8,633 

100 

69,067 

Paved Read 

9.86 Total Acres 

Total Est. 

Land Value 

= 

86,909 

Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

Gas 

Curb 

Street 

Lights 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

— 

SE 

— 

—_— 

. 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

| 

When 

“what :2026 

43,5000 

[oR 

5-11 

42,004¢ 

’ 

TUTTTRozs 

TT 

Tazjo0e 

TTT 

TTT go 

46, 900m 

40, 9008 

a 

5 

RE 

—— 

. 

Sas 

5 = 

— 

5 

*** 

Information herein deemed reliable 

but 

not guaranteed***

| certify that 

| Chris Cantrell sent the response for MTT Docket No. 25-002400-TT to Timothy 

Stark and the Michigan Tax Tribunal on September 8, 2026, by first class mail. 

Re 

i 

3 

tA 

Chris Cantrell

SED. 

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