14-01-100-069.pdf
Ann Hoglund Petitioner V Township Of Mt Morris Respondent · 26-000672-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
\¢ Michigan Department of Treasury 618 (Rev. 12-25 Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may peal property classification to the State Tax Commission unless you first protest to the Board of Review. 1 BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) HOGLUND, ANN E Township or City County Year of Appeal MT. MORRIS TOWNSHIP Genesee 202¢ The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) : 14-01-100-069 A POL BEG N 166 FT FR W 1/4 COR OF SEC TH N 161.35 FT TH S 89 DEG 56 MIN 20 SEC E298 FT TH S 164.20 FT TH N 89 DEG 23 MIN 30 SEC W 298 FT TO POB SEC 1 T8N R6E 8288 NEFF RD 111A (01) (FR 14-01-100-040) Protested Item [X Assessed Value [9 Tentative [1] Taxable Status [J Classification OO Qualifed Agricultural Taxable Value (exemption) Property Exemption 1. PROTEST OF ASSESSMENT Complete this section for a protest of assessed value , including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Amount Owner's Estimate of True Cash Value (Market Value) 17,100 I5€,576 2. PROTEST OF TAXABLE VALUE Tomplete this section for a protest of Taxable Value SASON: [0 value of Losses [1 Value of Additions [0 Poverty Exemption [0 Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property. Classification of property on this year's assessment roll: 401 Classification should be: (Please check one of the following) [OJ Agricultural [J Industrial [J Timber Cutover [1 Utility (Personal Property Only) OO commercial 0 Residential [IDevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY TF the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) |Percent qualified agricultural exemption requested by Owner: (Enter 100 if full exemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. Prades assessed and Toxawle Udlwe due to moles dectmg. and Cemporabble (oles Duemgel. FUN easing provide 4 mM protat lee, CERTIFICATION Jature p - Date ] Phone Number yo oo 2/10/26 S12903 1198 Address 5288 Ne Rd, Mut Mans MI HEUSS
Page 2
Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. on Number Parcel Code |% 14-01-100-069 1. ASSESSED VALUE Disposition, by Board of Review. The Board of Review must state the reason for its action below. b5d Denied Assessed Value Changed From: 1 17,100 To: [ ] id ge Record of Vote - Board or three member committee of board } ; A Chairperson: fol ves [no Member: ri ves [J no BoC Member: Jt ves [1] w/a I Is. Initials Initials 3 Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at IPO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be lappealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on la Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. pooaumalied OoLei_ = Denied Tentative Taxable Value Changed From: 108,348 To: . - (See attached L-4035A) 7 Record of Vote - Board or three member jb of board. A lL < Chairperson: [J YEs [J] NO Member: i ves [] No 7 Member: A YES [J] no initials Infials Initials Reason for Board Action: Donalele LVAue dpe unmade dt gous disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at FU cox 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be lappealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxirib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Denied O Classification Changed From: 401 To: Record of Vote - Board or three member committee of board. Chair : YES NO—— Me : YES NO —— Member: YES [\[eR— person 0 u Initials Pra. 0 a Initials Ul 0 Initials Reason for Board Action: f you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing MI 48908, by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board. Chairperson: [J ves [J] No Member: [J ves [Jno ____ Member: [Yes [J] No Initials Initials Initials Reason for Board Action: If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the Michigan Tax Tribunal, PO Box 30232, Lansing MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. M* *igan Tax Tribunal forms are available at www.michigan.gov/taxtrib. « 1DJOURNMENT Date of Final Adjournment of Board of Review Date /0- Maw. 24
Page 3
t 1 03/09/2026 valuation Report . AssessmentRoll Roll: MT 09:59 AM MORRIS TWP 2026 14-01-100-069 2026 Est. T.C.V. HOGLUND, ANN E property Class: 401 8288 NEFF RD LO HA MT MORRIS CHARTER TOWNSHIP MOUNT MORRIS, MI 48458 Land value Estimates for Land Table 0402.0402 RES MT MORRIS * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value FRONTAGE 1 161.35 298.00 1.0000 0.0000 0 100% 00 ACREAGE TABLE 'A' 01.110 Acres 9,861 100.000 10,946 * denotes lines that do not contribute to the total acreage calculation. 161 Actual Front Feet, 1.11 Total Acres Total Est. Land value = 10,946 Land Improvement Cost Estimates Description Rate Size % Good cash value D/W/P: 4in Ren. Conc. 8.41 306 40 1,029 D/W/P: 4in Ren. Conc. 8.41 64 60 323 Shed: Wood Frame 28.79 120 80 2,764 Total Estimated Land Improvements True Cash value = 4,116 Cost Est, for Res. Bldg: 1 Single Family 1 ST RANCH Cls ¢ 10 Blt 1953 (11) Heating System: Forced Heat & Cool Ground Area = 1496 SF Floor Area = 1496 SF. phy/Ab.Phy/Func/Econ/Comb. % Good=82/100/100/100/82 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 story siding Slab 1,016 1 story Siding Crawl Space 480 3 Total: 226,213 185,480 0 ar Additions/Adjustments Plumbing 3 Fixture Bath 1 4,611 3,781 Ceramic Tile Floor 2 2,422 1,986 Vent Fan 2 502 412 Ceramic Tub Alcove 2 1,518 1,245 peck Treated Wood 280 5,127 4,204 Garages class: C Exterior: siding Foundation: 42 Inch (unfinished) Base Cost 768 30,075 24,661 Door Opener 1 542 444 porches cep (1 story) 100 3,042 2,494 CCP (1 story) 60 1,925 1,578 water/Sewer Public water 1 1,509 1,237 Public Sewer 1 1,509 1,237 Built-Ins Appliance Allow. 1 2,793 2,290 Unvented Hood 1 332 272 . "zz Tub 1 8,354 6,850 Totals: 290,474 238,171 Notes: ECF (NEIGHBORHOOD 0402) 0.920 => TCV: 219,117 2026 Est. T.C.V. 14-01-100-069 = 234,179
Page 4
: 3 03/09/2026 09:59 AM valuation Report AssessmentRall Roll: MT MORRIS TWP 2026 Est. TCv/Total Floor Area = 156.54 2025 Assessed MBOR S.E.V. }105,500 105,500 105,500 2uev New Eq. Adjustment Loss 0 11,600 0 2026 Assessed MBOR S.E.V. 117,100 117,100 117,100 } Base for Cap IRM 105,500 2.70 Additions Tax Adjustment Losses 0 2848 0 Capped ->Taxable<- PRE/MBT 108,348 108,348 108,348
Page 5
parcel
Number:
14-
[Grantor
}
|
IHOGLUND,
ANN
[FORMAN, MICHAEL
01-100-069
~|Grantee
~|HOGLUND, ANN
E
|[HOGLUND,
ANN
I FORMAN, M MICHAEL
SHAFER, ARYEAL R
-
BRADLEY, AMBER
C
& JONAT SHAFER, ARYEAL
R
[8288 NEFF RD
{OWaEr” B ‘Name/Address Co
Jurisdiction:
|Class:
[Schoo
MT MORRIS CHARTER TOWNSHIP
RESIDENTIAL- IMPRO |Zoning:
County:
Genesee
Printed
on
Sale|
sale
|Inst.
Terms
of sale
[Liber
“Verified
Price
|
Date
Type
& Page
By
01 11/22/2024 lac
ELATED
ENTITY |
©
DEED
217; 400| 09/03/2024
|wp
205, 000} [05/01/2023
[wp
128, 000! 10/31/2019
wD
R-1S
[Buil
~|03-ARM'S LENGTH
[03-ARM" "S LENGTH
20240905004661
DEED
7120230503003055
{DEED
©
120191118007166 DEED
Date
03-ARM'S LENGTH
ding Permit(s)
Number
‘MT MORRIS "CONSOLIDATED S SCHS
RE ROOF
08/26/2019 12749
[P.R.E.
100% 09/17/2024
| ADDITION
06/02/2005
110011
i}
|POLE
BARN
"|
06/18/2002
19232
MAP
#:
1
[HOGLUND, “ANN E
18288
NEFF
RD
|MOUNT MORRIS,
MI
48458
©2026
Est TCV 234,179 TCV/TFA:
156.54]
03/10/2026
| Prent. |
| Trans.
|
~
|
[100.00]
100-00
| 100.00
[status
1100% COMPLET
[100% COMPLET
[100% COMPLET
|
|
[Taxpayer's Name/Address
|HOGLUND, ANN
E
8288 NEFF RD
|MOUNT MORRIS,
MI
48458
ax Description
L BEG
N 166
FT
FR
W 1/4 COR OF SEC TH
61.35
FT TH
S
89
DEG
56 MIN
20
SEC
E
FT TH
S 164.20
FT TH
N
89
DEG
23
MIN
SEC
W 298
FT TO
POB
SEC
1 T8N
R6E
1A
(01)
(FR 14-01-100-040)
CaS
TT
ences
|11-4-24 ENTERED DATA AND ADJ AGE..DB
|X [Improved
| [vacant
| Land value Estimates
for Land Table 0402.0402
RES MT MORRIS
PubTic
* Factors
*
oo
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate %Adj.
Reason
value
Jose
sin
—
——
FRONTAGE
1 161.35 298.00 1.0000 0.0000
0
100%
00
|
[pirt Road
ACREAGE TABLE
'A'
01.110 Acres
9,861
100.000
10,946
|
Gravel
Road
* denotes lines that do not contribute to the total acreage calculation.
|
X |paved
Road
161 Actual
Front
Feet,
1.11 Total
Acres
Total
Est.
Land value
=
10,946
X |Storm Sewer
|
|Sidewalk
-
X {water
Land Improvement Cost Estimates
| X [sewer
Description
Rate
size % Good
cash value
|
|
x |ETectric
D/W/P:
4in
Ren.
Conc.
8.41
306
40
1,029
Fal
D/W/P:
4in
Ren.
Conc.
8.41
64
60
323
|
X |Gas
shed:
wood Frame
28.79
120
80
2,764
|
icurb
Total
Estimated
Land Improvements True Cash value
=
4,116
|
X |street
Lights
|
X |Standard Utilities
|
lunderground utils.
3
A
Topography
of
Site
[Xx [Level
|
|
[Rolling
|
Low
[High
X |Landscaped
{Swamp
{wooded
{pond
waterfront
{Ravine
is
Year
|
Land
Building!
Assessed]
Board
of|
Tribunal/|
Taxable
value
value
|
value
|
Review
other
|
value
who
when
what
[2026
5,500|
111,600
~~
117,100)
|
108,348C
DB
10/22/2024
INSPECTED
[2025
5,500]
100,000
105,500]
1
©
|
105,500U
DB
08/30/2023
INSPECTED
(2024
|
5,500]
B
96,800
© 102,300]
B
I
102,300
|
DB
10/03/2022
INSPECTED
[2023
4,700]
71,300]
76,000]
-
59,719ciPage 6
residential
Building
1 of 1
| @ windows
Building Type
(3) Roof (cont.)
“|crawl:
_|slab:
1016 S.F.
480 S.F.
‘Chimney:
Metal
N
hale
. [Large
Height
| to Joists: 0.0
ve.
.
Few
{smal
| (®) Basement
Wood Sash
=
Conc. Block
Metal
sash
poured Conc.
x
|vinyl
sash
Stone
X
|pouble Hung
Treated wood
x
|Horiz.
slide
x| concrete Floor
Casement
(9)
Basement Finish
X
|pouble Glass
Recreation
SF
X
|Patio Doors
Living
SF
Storms
& Screens
|
walkout Doors
(B)
7
F
|
No Floor
SF
Bs Beooill
bran
O
X
[Gable
Gambre
Ss
Hip
|
mansard| C3
10) Floor Support
Flat
|
Shed
Joists:
2x8-16
==
Unsupported
Len:
12
X
|Ashphalt shingle
Cnts.Sup:
WOOD
#%% Information herein deemed reliable but
parcel Number:
(11) Heating/Cooling
14-01-100-069
Printed
on
|
(15) Built-ins
as Fireplaces
|
:
Bath Heater
Exterior
1 Story
vent
Fan
{
Exterior
2
Story
Hot Tub
{
prefab
1 Story
1|unvented Hood
|
prefab
2 Story
Heat Circulator
Raised Hearth
vented Hood
| Intercom
1 fecha] mw
iil
wood Stove
ms
rept
1
Direct-Vented
Ga
-
=
—
Microwave
Class: C +10
|
Standard Range
Effec.
Age:
18
EE —
Floor Area:
1496
self Clean Range
X [Single Family
X|Eavestrough
X [Gas
oil
|
|Elec.
Mobile Home
X|Insulation
{wood
|
Coal]
|Steam
Town Home
16|Front overhang
iesreed Air w/o Ducts
{Duplex
12|other overhang
Forced Air w/ Ducts
A-Frame
[(4)
Interior
EE
|
Forced Hot water
X Wood Frame
|X |prywall
Plaster
|
Electric Baseboard
|
|
|paneled
|
[wood T&G |
Elec.
ceil.
Radiant
Building style:
Trim
& Decoration
iit a
LST Raney
[2%
Jxjord
|
[wim
|
|spuce
seater
“
Yr Built [Remodeled
|<:
wll
2005
Size of Closets
~__
|wall/Floor Furnace
iI
Shite
Lg [x|ord
|
[small] x
|Forced Heat
& Cool
Condition: "Very Good Doors
| x (Solid
|H.C.
|
[Heat Pump
Room List
S
|
INo Heating/Coolin
[Basement
|
(5) Floors
ils lh
a.
7l1st Floor
Kitchen: Viny
Bl
entra’
Arr
oth
c
ted
|
wood Furnace
2nd Floor
er;
carpete
SE kesh rE _—
2 Bedrooms
other:
12)
Electric
SE
|
(6) ceilings
100!
Amps Service
| wood/ShingTe | X[brywall
|
| No./qual.
of Fixtures
X
|ATuminum/vinyl
I.
to]
JEx.
|x ord.
|
[Min
.
I
|
|i
oi
BriEk
No.
of Elec. outlets
|
|
(7)
Excavation
od [Many
|
x |Ave.
|
[Few
X [Insulation
eas mene
0 S.F
I
a3
Plumbing
Average Fixture(s)
3 Fixture Bath
2
Fixture Bath
softner,
Auto
Softner,
Manual
Solar water Heat
No Plumbing
Extra Toilet
Extra Sink
Separate Shower
Ceramic Tile
Floor
Ceramic Tile wains
2|ceramic Tub Alcove
2|vent
Fan
2
2
walkout Doors [3 1lPubTic Water
|
|
as Water/Sewer
Public Sewer
water well
1000 Gal.
Septic
2000 Gal.
septic
Lump Sum Items:
not guaranteed***
|<<<<< calculations too long.
E=——
|
(16) Pporches/pecks | (17) Garage
1|Appliance Allow.
Interior 1 Story
|Area|Type
|cook Top
Interior
2 Story "100 ccp (1 story)
[Dishwasher
2nd/same stack
60|ccp
(1 Story)
{Garbage Disposal
Two Sided
280|Treated wood
03/10/2026
Year Built: 2002
Class:
C
Exterior:
Siding
Brick ven.:
0
Stone ven.:
0
Common wall:
Detache
Foundation:
42
Inch
Finished
7:
Auto.
Doors:
1
Mech.
Doors:
0
Area:
768
% Good:
0
Storage Area:
0
No Conc.
Floor:
0
See valuation printout fof Complete Rricing.
sauna
Total
Base New: 290,474
E.C.F.
Bsmnt Garage:
Trash Compactor
|Total
Depr Cost:
238,171
Xx 0.920
carport Area:
|
!Central
vacuum
Estimated T.C.v.:
219,117
|
Security System
Roof:
[cost Est.
for Res.
Bldg: 1
Single Family
1 ST RANCH
CIs
C
10
BTt 1953
|&D
Heating System:
Forced Heat
& Cool
Ground Area
= 1496
SF
Floor Area
= 1496
|Phy/Ab. pPhy/Func/Econ/Comb.
% Good= 282,/10071007100/82
Building Areas
_|Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
1 story
Siding
slab
1,016
1 story
Siding
Crawl
Space
480
Total:
226,213
185,480
other Additions/Adjustments
Plumbing
3
Fixture
Bath
5
4,611
3,781
Ceramic Tile Floor
2
2,422
1,986
vent
Fan
2
502
412
Ceramic Tub Alcove
2
1,518
1,245
Deck
Treated wood
280
5,127
4,204
Garages
Class:
C Exterior:
Siding Foundation:
42 Inch
(Unfinished)
Base Cost
768
30,075
24,661
|
Door Opener
542
444
porches
ccp
(1 story)
100
3,042
2,494
ccp
(1 story)
60
1,925
1,578
water/Sewer
public water
1
1,509
1,237
Public_Sewer
1
1,509
1,237
>>>>>
Car Capracity:
2 car |Page 7
parcel
Number:
14-01-100-069
Residential
Building
1 of
1
Printed
on
03/10/2026
i]
ETT
|
CONCRETE
|!
| CONCRETE
:
|
126.0SF
|
i
180.0 SF
:
i=
1
24'
12
Tr
SHED 10°
DET GARAGE
120.0 SF
768.0 SF
32"
cia
a
20"
{
8'H
A/C
DECK
i
iY
2800SF
|
6'
18'
|
|
1A
f
:
i
ELEC
cp
[10
10
;
50.0 5
20"
I<
16°
:
ul CONCRETE ___
18
2
1 STY CRAWL
4.
64.0 SE
480.0 SF
,
1 STY SLAB
i
BS
22
1016.0 SF
22
GRAVEL DRIVE
38
Information herein
deemed
reliable
but
not guaranteed***Page 8
Ann E. Hoglund
8288 Neff Rd, Mount Morris, MI 48458
Parcel Number: 14-01-100-069
Presented to the Mount Morris Charter Township Board of Review
March 2026 Board of Review Session
RE: Formal Protest of 2026 Assessed and Taxable Value
Parcel 14-01-100-069 — 8288 Neff Rd, Mount Morris, Ml 48458
Dear Members of the Board of Review,
| am appearing before the Board today to formally protest the 2026 assessed value of $117,100
(State Equalized Value $117,100; implied market value $234,200) assigned to my property.
Three grounds support this protest: (1) the subject property's own recent arm's-length purchase
price establishes a market value well below the assessor's figure; (2) comparable sales in the
area confirm a lower value; and (3) the assessment records contain a bedroom-count error that,
once corrected in conjunction with the market evidence, further supports a reduction.
l. Subject Property
Address
|
8288 Neff Rd, Mount Morris, MI 48458
Parcel Number
14-01-100-069
Style / Year Built
1-Story Ranch, 1953 (remodeled 2005)
Recorded Living Area
1,496 sq ft
Actual Bedrooms
3 {record shows 2 — see Section [li)
Bathrooms
2
Lot
1.110 acres
Garage
768 sq ft detached (built 2002)
2026 Assessed / SEV
$117,100 (implied market value $234,200)
2026 Taxable Value
$108,348
Arm's-Length Purchase Price
$217,400 on September 3, 2024
Il. Arguments for Reduction
A. Subject Property's Own Purchase Price Is the Best Evidence of Market ValuePage 9
On September 3, 2024, this property sold for $217,400 in a recorded arm's-length warranty deed transaction (Liber 202409050046610, terms code 03-ARM'S LENGTH). Under MCL 211.27, “true cash value" means the usual selling price at private sale. An arm's-length sale of the subject property itself — less than 18 months before the assessment date — is the most direct evidence of true cash value available. At the statutory 50% assessment ratio, a market value of $217,400 supports an assessed value of $108,700. The current assessed value of $117,100 implies a market value of $234,200 — a $16,800 premium (7.7%) over the actual purchase price — without any market-based justification for that appreciation. Note on Purchase Price: The subject sold for $217,400 because of specific circumstances that distinguish this transaction from a typical open-market sale. My spouse and | relocated from Colorado and were unfamiliar with local property values in the Mount Morris area. We were also under significant time pressure: our lease was expiring and we needed to find a home within commuting distance of my spouse's employer on a firm timeline. These circumstances — out-of-state buyers without local market knowledge, operating under a lease-end deadline — created conditions in which we were less able to negotiate aggressively or walk away in search of a better price. Michigan courts have recognized that a sale price may exceed true cash value when the buyer's personal circumstances, rather than open-market conditions, drive the price paid. See MCL 211.27(1) (true cash value means the usual selling price, "the price that could be obtained for the property at private sale"); a price inflated by buyer urgency and lack of familiarity with local prices is not the "usual" price. B. Comparable Sales Support a Market Value Below $234,200 The following seven arm's-length sales of comparable residential properties in Mount Morris Township further support a lower value. All are 3-bedroom, 2-bathroom homes of similar or larger size that sold well below $234,200: Address Bed/Bat h 8164 Neff Rd, Mount Maris | 11/2012 | $149,000 | 1,514 $98 3bd/2ba | Same road as subject 025 7482 Neff Rd, Mount Morris | 5/23/20 | $193,000 | 1,752 $110 3bd/i2ba | Same road as subject 25 8603 Haven St, Mt. Morris 2/11/20 | $135,000 | 1,510 $89 3bd/2ba ~0.,5 mi from subject ’ 25 3165 Oleary Rd, Flint 10/15/2 | $120,000 | 1,296 $93 3bd/2ba Smaller home 025 8451 Woolfit Ave, Mt. Morris | 11/25/2 | $175,000 | 1,588 $110 3bd/2ba | Sold within 2 months of 024 subject purchase 3289 N Jennings Rd, Flint 9/17/20 | $170,000 | 1,422 $120 3bd/2ba | Smaller but recent 2025 25 sale 6269 Webster Rd, Flint 8/29/20 | $225,000 | 1,797 $125 3bd/2ba | Larger home, still below 25 $234,200 AVERAGE $166,714 $106/sqf t
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Applying the average comparable price per square foot of $106 to the subject's 1,496 sq ft
indicates an estimated market value of approximately $158,576, supporting an assessed value
of approximately $79,288. This figure further confirms that the assessor's implied market value
of $234,200 is not supported by current market conditions.
Notably, two comparables are on the same street (Neff Rd):
+
8164 Neff Rd sold 11/20/2025 for $149,000 — a 3bd/2ba, 1,514 sq ft home nearly
identical in size to the subject, selling $68,400 below the subject's 2024 purchase price.
«7482 Neff Rd sold 5/23/2025 for $193,000 — a 3bd/2ba, 1,752 sq ft home (larger than
subject) still selling $24,400 below the subject's purchase price.
Both same-street sales occurred after the subject's purchase date and demonstrate that Neff Rd
market values do not support a $234,200 valuation.
Further reinforcing this, 8451 Woolfit Ave sold for $175,000 on 11/25/2024 — just weeks after
the subject's September 2024 purchase, under identical market conditions — yet achieved only
81 cents on the dollar compared to what the subject paid. This sale, on a nearby street at the
same point in time, directly contradicts any claim that $217,400 represented typical market
value.
C. Superior Properties Sold at Equal or Lower Prices
A further indicator that the assessor's implied market value of $234,200 is excessive is the
existence of larger, objectively superior properties in the same township that sold at prices at or
below the subject's own 2024 purchase price. If-superior homes cannot command a price near
$234,200, the subject property — which is smaller, older, and has no basement — cannot
support that valuation.
Address
Sale
Sale
Sq
$/Sq Ft
Bed/Ba
Why Superior to Subject
Date
Price
Ft
th
2071 W Mt Morris Rd
12/12/ | $235,000 | 2,43
$96
| 4bdzb | 63% larger, 4 bedrooms, fully
2025
6
a
remodeled 2025 — sold at
subject's assessed market
value
2456 W Stanley Rd
11/18/ | $192,000 | 1,68
$114
4bdi2b
More sq ft, 4 bedrooms, sold
2025
2
a
$25,400 below subject's
purchase price
3204 N Linden Rd, Flint
| 12/6/2
| $149,000
|
1,73
$86
4bd/2b
Larger, 4 bedrooms — sold
024
4
a
below same-street comps
4048 W Carpenter Rd
4/14/2 | $130,000
{
1,556
$84
3bd/3b
Extra full bath, larger footprint
025
2
a
— sold $87,400 below subject
The most striking example is 2071 W Mt Morris Rd — a 4-bedroom, 2,436 sq ft home (63%
larger than the subject) that sold on 12/12/2025 for $235,000, virtually equal to the assessor's
implied market value for the subject. This property was listed as completely remodeled inPage 11
2025, giving it a condition advantage that the subject property does not have. The subject's most recent known improvements were a partial kitchen remodel and appliance replacement in 2019. A fully remodeled home with 940 more square feet and an extra bedroom commanding only $235,000 confirms this market cannot support a $234,200 valuation for a significantly smaller, older-condition property. Similarly, 4048 W Carpenter Rd — a 3-bedroom, 3-bathroom home with a larger footprint — sold for just $130,000, a full $87,400 below the subject's own 2024 purchase price. Properties with objectively more amenities selling at these price points confirm the assessor's 2026 valuation is inconsistent with local market conditions. D. Disproportionate Year-Over-Year Assessment Increase The subject's SEV has increased dramatically in recent years with no corresponding market evidence: + 2023 SEV: $76,000 (implied market: $152,000) » 2024 SEV: $102,300 (implied market: $204,600) — reflects uncapping upon prior owner's sale «2025 SEV: $105,500 (implied market: $211,000) — reflects uncapping upon subject's September 2024 purchase » 2026 SEV: $117,100 (implied market: $234,200) — an 11.0% increase over 2025 The 2024 and 2025 SEV increases are explained by statutory uncapping upon ownership transfers and do not reflect market appreciation. The 11.0% single-year increase from 2025 to 2026 is the first post-uncapping assessment under the subject's ownership and cannot be attributed to any transfer event. It is not supported by comparable sales activity in this area: comparable homes on the same road sold in 2025 for $149,000-$193,000 — below the 2025 implied market value of $211,000 — indicating that if anything, values have remained flat or declined. lil. Bedroom Count Correction The township's records show this property as a 2-bedroom home. The actual bedroom count is 3. The property was constructed in two phases: a 1,016 sq ft slab foundation section (original structure) and a 480 sq ft crawl space addition. At some point prior to both my 2024 purchase and the prior owner's 2023 purchase, the crawl space addition was converted to serve as the primary living room, freeing the original living room in the slab section to function as a third bedroom. | raise this correction here because the comparables used in Section Il are all 3-bedroom properties, making the analysis internally consistent with the corrected bedroom count. | request that the assessor: » Update the official records to reflect 3 bedrooms; and » Adjust the assessed value downward consistent with the comparable sales evidence presented, recognizing that the comparables are already 3-bedroom properties and already account for this attribute.
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IV. Relief Requested A. Market Decline Since Purchase Date Even accepting the September 2024 purchase price of $217,400 as a starting point, comparable sales demonstrate that market values in Mount Morris have declined since that purchase. Applying the average price per square foot from all comparable sales ($106 x 1,496 sq ft) yields a current indicated market value of approximately $158,576 — $58,824 below the 2024 purchase price, representing measurable market softening over the intervening period. Michigan's General Property Tax Act requires the assessor to value property as of the assessment date, not the date of a prior sale. Where comparable sales show values have softened since a purchase, the assessment must reflect current conditions — particularly when, as described in Section I-A, the prior sale was driven by buyer-specific time pressure and limited local market knowledge rather than open-market dynamics. The 2025 comparable sales presented throughout this protest are that current market evidence. B. Summary of Requested Values Item Current (2026) Requested Value Basis Assessor figure Comp sales avg $/sqft, market-adjusted Implied Market Value ) $234,200 $158,576 ) State Equalized Value (SEV) $117,100 $79,288 Assessed Value $117,100 $79,288 Taxable Value $108,348 Prop. adjusted The primary and preferred request is that the Board set the assessed value at $79,288 (implied market value $158,576), reflecting current market conditions and the demonstrated decline in local values since the 2024 purchase. V. Supporting Documents = BS&A Online property record for Parcel 14-01-100-069 (2026 tax year) + Comparable sales summary (7 properties, all verified within Mount Morris Township) + Comparable sales summary of superior properties (4 properties, all verified within Mount Morris Township) 1 am presenting this protest today and am happy to answer any questions the Board may have. Thank you for your time and consideration. Respectfully submitted, Ann E. Hoglund 8288 Neff Rd, Mount Morris, Ml 48458 Parcel: 14-01-100-069
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COMPARABLE SALES EXHIBIT Board of Review Protest — March 2026 8288 Neff Rd, Mount Morris, MI 48458 | Parcel 14-01-100-069 | Ann E. Hoglund SUBJECT PROPERTY Address | 8288 N Neff Rd, Mount Morris, Mi 48458 Parcel | Number CT 1401100069 N Co h ) So oo - ) Purchase Date BN September 3, 2024 oo h . ) Purchase Price © sama oo BN B size 1496sqft | 3bd/2ba ) ] 2026 Assessed Value N $117, 100 (implied market \ value: $234, 200) ) Co - h oo All sales are arm's-length transactions within Mount Morris Township boundaries, verified against Genesee County BSA Online parcel records. EXHIBIT A — COMPARABLE SALES (7 Properties, 3bd/2ba, Similar Size) Bed/ Bath MLS / Source Notes Address Parcel # Sale Date | Sale Price | SqFt | $/SqFt | 8164 Neff Rd, Mount Morris, MI Realcomp 14-01-553-038 11/20/2025 = $149,000 | 1,514 $98 3bd/2ba | Same street as subject 48458 | | #58050189648 7482 Neff Rd, Mount Morris, Mo Realcomp io 48458 14-12-501-081 5/23/2025 $193,000 1,752 $110 3bd/2ba #5050167655 Same street as subject; larger home Fa St, Mount Morris, MI 14-01-100-048 2/11/2025 ~ $135000 | 1,510 ~ $89 3bd/2ba | MIMLS #60367224 ~0.5 mi from subject 3165 O'Leary Rd, Flint, MI 48504 1015/2025 $120,000 1,296 $93 3bdizba MiMLS #60920973 Smaller; within township 8451 Woolfitt Ave: Motint Morris, Mi 14-01-100-053 | 11/25/2024 $175,000 = 1,588 | $110 3bd/2ba MIMLS #60346721 Sold within 2 months of subject purchase 48458 Genesee Co. Public No MLS — off-market sale Record 3289 N Jennings Rd, Flint, MI 48504 14-33-200-049 9/17/2025 $170,000 1,422 $120 3bd/2ba 6269 N Webster Rd, Flint, MI 48504 14-18-526-001 = 8/29/2025 ~ $225,000 | 1,797 = $125 = 3bd/2ba Realcomp | #20251015624 Larger; still below assessed market value AVERAGE — 7 Comparable Sales — — $166,714 — | $106 —_ -_ “Implied MV: $158,576 — Requested Assessed: $79,000 Average $/s5q ft of 3 106 x 1,496 sq 7 (subject) = $1 58,576 indicated market value — 79, 000 requested assessed value at Michigan's s 50% assessment ratio. 3289 N Jennings Rd sale verified via Genesee County public record; no MLS listing (off-market transaction).
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8288 Neff Rd, Mount Morris, MI 48458 | Parcel 14-01-100-069 | Ann E. Hoglund COMPARABLE SALES EXHIBIT Board of Review Protest — March 2026 EXHIBIT B — SUPERIOR PROPERTIES AT EQUAL OR LOWER PRICES (4 Properties) Bed/ MI 48458 Address Parcel # Sale Date | Sale Price | SqFt | $/SqFt Bath MLS / Source Notes 2071 W Mt Morris Rd, Mount Morris, Realcomp 63% larger; fully remodeled 2025; sold AT subject's MI 48458 14-11-200-006 12/12/2025 | $235,000 2,436 $96 4bd/2ba #20251043085 assessed market value 2456 W Stanley Rd, Mount Morris, Mi Realcomp More sq ft; 4 bedrooms; sold $25,400 below subject 48458 14-11-300-007 11/18/2025 | $192,000 1,682 $114 4bd/2ba #20251033484 purchase price 3204 N Linden Rd, Flint, MI 48504 14-33-300-003 121612024 $148,000 1,734 $86 4bdi2ba | MiMLS #60351702 Larger; 4 bedrooms; sold below same-street comps 4048 W Carpenter Rd, Mount Morris, 14-21-400-008 41412025 | $130,000 1,552 $84 3bd/3ba | MIMLS #60377231 Extra full bath; sold $87,400 below subject purchase price Properties above are objectively superior to inconsistent with local market conditions. the subject in size, bedroom count, and/or condition, yet sold at or below the assessor's implied market value of $234,200. This confirms the 2026 assessment is
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COMPARABLE SALES EXHIBIT Board of Review Protest — March 2026 8288 Neff Rd, Mount Morris, MI 48458 | Parcel 14-01-100-069 | Ann E. Hoglund EXHIBIT C — TOWNSHIP BOUNDARY MAP (All Comparable Properties Verified Within Mount Morris Township) 207 Wl Moris ©) SU "_ ecenty viewed. Sad; saszntt na . AF Oo S289 dein Recently viewed © a KFC SER LL [las Source: Google Maps. Red dotted line indicates Mount Morris Charter Township boundary. All 11 comparable properties (Exhibits A and B) fall within the township boundary as shown. XB 2043 the Linden Rd 4 me] of J ; : wens BRAD | : N |
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8288 NEFF RD MOUNT MORRIS, MI 48458 Parcel Number: 14-01-100-069 Item 1 of 4 3 Images / 1 Sketch (Property Address) Customer Name: HOGLUND, ANN E Summary Information > Residential Building Summary - Year Built: 1953 - Bedrooms: 2 - Full Baths: 2 - Half Baths: 0 - Sq. Feet: 1,496 - Acres: 1.110 > Assessed Value: $117,100 | Taxable Value: $108,348 > Property Tax information found Owner and Taxpayer Information | Owner HOGLUND, ANN E 8288 NEFF RD MOUNT MORRIS, MI 48458 General Information for Tax Year 2026 Property Class School District MAP # User Number Index User Alpha 1 User Alpha 3 Historical District User Alpha 2 Taxpayer HOGLUND, ANN E 8288 NEFF RD MOUNT MORRIS, MI 48458 401 RESIDENTIAL-IMPROVED Unit MT MORRIS CONSOLIDATED SCHS 1 0 Not Available Not Available No Not Available Principal Residence Exemption Information Effective Date 09/17/2024 Assessed Value Taxable Value State Equalized Value Date of Last Name Change Notes Census Block Group Exemption 14 MT. MORRIS TOWNSHIP $117,100 $108,348 $117,100 12/30/2024 Not Available No Data to Display No Data to Display Principal Residence Exemption June 1st Final Privacy - T
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» Noe pa — 2025 100.0000 % 100.0000 % Previous Year Information Year MBOR Assessed Final SEV Final Taxable 2025 $105,500 $105,500 $105,500 2024 $102,300 $102,300 $102,300 2023 $76,000 $76,000 $59,719 Zoning Code R-1 SIN Total Acres 1.110 Land Value $10,946 Land Improvements $4,116 Renaissance Zone No Renaissance Zone Expiration No Data fo Display Date ECF Neighborhood NEIGHBORHOOD 0402 Mortgage Code No Data to Display Lot DimensionsiComments No Data to Display Neighborhood Enterprise Zone No Lot(s) Frontage Depth Lot 1 161.351 298.00 ft Total Frontage: 161.35 ft Average Depth: 298.00 ft Le al Descri tion APOL BEG N 166 FT FR W 1/4 COR OF SEC TH N 161.35 FT TH S 89 DEG 56 MIN 20 SEC E 298 FT TH S 164.20 FT TH N 89 DEG 23 MIN 30 SEC W 298 FT TO POB SEC 1 T8N R6E 1.11 A (01) (FR 14-01-100-040) Land Division Act Information | Date of Last Split/Combine No Data to Display Number of Splits Left 0 Date Form Filed No Data to Display Unallocated Div.s of Parent 0 Date Created No Data to Display Unallocated Div.s Transferred 0 Acreage of Parent 0.00 Rights Were Transferred Not Available Split Number 0 Courtesy Split Not Available Parent Parcel No Data fo Display |
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] po — — Sale History Sale Date Sale Price | Instrument Grantor Grantee | Terms of Sale Liber/Page 11/22/2024 $0.00 | QC HOGLUND, ANN HOGLUND, ANN E 09-FAMILY/RELATED ENTITY 09/03/2024 $217,400.00 WD FORMAN, MICHAEL HOGLUND, ANN 03-ARM'S LENGTH 202409050046610 05/01/2023 i $205,000.00 WD ! SHAFER, ARYEAL R FORMAN, MICHAEL 03-ARM'S LENGTH 202305030030556 10/31/2019 $128,000.00 WD BRADLEY, AMBER C & SHAFER, ARYEAL R 03-ARM'S LENGTH 201911180071665 ! JONATHAN D 01/06/2006 $10.00 QC CAMERON, AMBER C BRADLEY, AMBER C & 09-FAMILY/RELATED 006083 JONATHAN D ENTITY 02/19/2002 $55,000.00 WD | SIMONSON, GERALD CAMERON, AMBER 03-ARM'S LENGTH 036452 10/27/2000 $22,000.00 WD SCHMIDT, MARY JANE SIMONSON, GERALD 21-NOT USED/OTHER 034536 General Floor Area 1,496 sq ft Estimated TCV Not Available Garage Area 768 sq ft Basement Area O0sq ft Foundation Size 1,496 sq ft Year Built 1953 Year Remodeled 2005 Occupancy Single Family Class C +10 Effective Age 18 yrs Tri-Level No Percent Complete 100% Heat Forced Heat & Cool AC wiSeparate Ducts No Wood Stove Add-on No Basement Rooms 0 Water Public Water 1st Floor Rooms 7 Sewer Public Sewer 2nd Floor Rooms 0 Style 1 ST RANCH Bedrooms 2 Area Detail - Basic Building Areas Height Foundation Exterior Area | Heated 1 Story Slab Siding 1,016 sqft | 1 Story 1 Story Crawl Space Siding 480sqft | 1 Story
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io — - Exterior Information Brick Veneer Osq ft Stone Veneer Osqft Basement Finish Recreation Osqft Recreation % Good 0% ‘ Living Area Osqft Living Area % Good 0% Walk Out Doors 0 No Concrete Floor Area Osq ft Plumbing Information 3 Fixture Bath 2 Ceramic Tile Floor 2 Ceramic Tub Alcove 2 Vent Fan 2 Built-In Information Appliance Allow. 1 Unvented Hood 1 Jacuzzi Tub 1 Garage Information Area 768 sq ft Exterior Siding Foundation 42 Inch Common Wall Detached Year Built 2002 Finished No Auto Doors 1 Mech Doors 0 Porch Information CCP (1 Story) 100 sq ft Foundation Standard CCP (1 Story) 60 sq ft Foundation Standard Deck Information Treated Wood 280sq ft **Disclaimer: BS8A Software provides BSA Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein. This data is provided for reference only and WITHOUT WARRANTY of any kind, expressed or inferred. Please contact your local municipality if you believe there are errors in the data.
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[UNTER ~~ 2026 BOARD OF REVIEW DECISION FROM MT MORRIS CHARTER TOWNSHIP 5447 BICENTENNIAL DR MT MORRIS, MI 48458 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 14-01-100-069 8288 NEFF RD HOGLUND, ANN E 8288 NEFF RD APOLBEG N 166 FT' FR W 1/4 COR OF SEC TH N 161.35 FT MOUNT MORRIS, MI 48458 TH S 89 DEG 56 MIN 20 SEC E 298 FT TH S 164.20 FT TH N 89 DEG 23 MIN 30 SEC W 298 FT TO POB SEC 1 TSNR6E 1.11 A (01) (FR 14-01-100-040) 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 14-01-100-069 They have made the following determination based on the information you supplied. Board of Review Comments NO CHANGE REFLECTS FAIR MARKET VALUE 20m" |ORIGINAL ASSESSED VALUE 117,100 2026 "BOARD OF REVIEW" ASSESSED VALUE 117,100 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 108,348 2026 "BOARD OF REVIEW" TAXABLE VALUE 108,348 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 ’lease 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 nitiate a new Small Claims appeal. Petition forms are available on this website." ittp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00, html