Bernard and Rebecca Rocca.pdf

Bernard T Rocca, Rebecca Rocca, Petitioners Vs. Township Of Leelanau, Respondent · 25-003150-TT

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FECEIVED 

AUG 0 6 2025 

STATE OF MICHIGAN 

MICHIGA 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

TAX TRIBUNAL 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

BERNARD T. ROCCA, IV and 

REBECCA ROCCA, 

7-1 

08/04/25 

).00 

Petitioners, 

Nt 

Erisiirs 

gi 

i 

4 

TEN FOFOVITS AND UMULIS 

MTT Docket No. 

LEELANAU TOWNSHIP, 

Respondent. 

Michelle L. Schubert (P86331) 

Pezzetti, Vermetten, Popovits & Umulis, P.C. 

Attorneys for Petitioner 

600 E. Front St., Ste. 102 

Traverse City, MI 49686 

231-929-3450 

mschubert@mich-legal.com 

PROPERTY TAX PETITION 

Petitioners, Bernard T. Rocca, IV and Rebecca Rocca, through their attorneys, Pezzetti, 

Vermetten, Popovits & Umulis, P.C., petition this Tribunal as follows: 

1. 

Petitioners are husband and wife and reside at 1414 Forest Ave., Evanston, Illinois 60201. 

2; 

The property that is the subject of this Petition is located in Leelanau Township, County of 

Leelanau. 

3. 

The property at issue is an undeveloped parcel of land, with the common address of E Seth

10. 

11. 

12. 

13. 

14, 

Parcel 

1 is one of four parcels that were created by a split of a larger parcel. See Exhibit B 

— Certificate of Survey. 

This appeal involves Petitioner’s claim that the assessed and taxable values of the Property 

were incorrectly determined by the local assessing unit, Leelanau Township. 

The tax years at issue are the current year (2025) and later years. 

On or about March 11, 2025, Petitioner submitted a Petition the Board of Review. See 

attached Exhibit C — Petition to Board of Review. 

The values for Parcel 1, as affirmed by the 2025 March Board of Review Decision, are as 

follows: 

Tax year: 

2025 

2025 Taxable Value: 

$450,100 

2025 Assessed Value: 

$450,100 

Petitioner contends that the values for the Property are: 

Tax year; 

he 

2025 

True Cash Value 

i 

$700,000 

2025 Taxable Value: 

$350,000 

2025 Assessed Value: 

$350,000 

The amount in dispute for the taxable value of Parcel 

1 

is $100,100 and the amount in 

dispute related to the assessed value of Parcel 

1 

is $100,100. 

MCL 211.27a(1) provides that “[e]xcept as otherwise provided in this section, property 

shall be assessed at 50% of its true cash value under section 3 of article IX of the state 

constitution of 1963.” 

For purposed of the General Property Tax Act, the term “true cash value” means the “usual

15. 

16. 

17. 

18. 

at auction sale except as otherwise provided in this section, or at forced sale,” MCL 

244.27(1). 

The term “true cash value” for purposes of The General Property Tax Act is equivalent to 

a property’s fair market value. Menards, Inc. v City of Escanaba, 315 Mich App 512, 522; 

891 NW2d 1 (2016). 

To determine the true cash value, the Property is to be valued at its highest and best use, 

which in this instance, given the current undeveloped state of the Property, the location on 

Lake Michigan, applicable zoning laws, and economic 

feasibility, 

is 

the continued 

residential classification. 

The three valuation methods used to determine the true cash value that have been found by 

this Tax Tribunal and the courts as acceptable and reliable are: (i) the cost-less depreciation 

approach; (ii) the sales-comparison or market approach; and (iii) the capitalization-of- 

income approach. Id. at 523. 

Based on an appraisal conducted by a certified appraiser incorporating valuation methods 

that the Tax Tribunal has found reliable for determining a Property’s true case value, 

Petitioner contends that the tru¢ cise value of the Property is $700,000, and accordingly, 

the taxable value and assessed value should be set at $350,000. See Exhibit D — Appraisal. 

WHEREFORE, Petitioner respectfully requests that this Tribunal correct the taxable value 

of the subject property and reduce the assessed value of the subject property based upon an accurate 

valuation of the property’s true cash value, award Petitioner costs pursuant to TTR 792.10217 and

PEZZETTI, VERMETTEN, POPOVITS & 

UMULIS, P.C. 

Dated: 

July 24, 2025 

By, 

Michelle L. Schubert (P86331) 

Attorneys for Petitioner

EXHIBIT A

Hichgan Deparment of Tse 

THIS 

1S ‘NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the aulhority of P.A. 206 of 1883, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a mods] assessment nolice fo be used by the local assessor. 

FROM 

LEELANAL TOWNSHIP 

PARCEL IDENTIFICATION 

ATTN: ASSESSING DEPT 

PARCEL NUMBER: 

008-232-014-00 

PO BOX 338 

NORTHPORT, MI 49670-0338 

PROPERTY ADDRESS: 

E SETH RD 

NORTHPORT, MI 49670 

OWNER'S NAME & ADDRESS/PERSON NAMED 

ON 

ASSESSMENT 

he 

ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt 

As "Homeowners Principal Reside 

00% 

ROCCAIV BERNARD T 

% Exempt 

As "Qualified Agricultural Property 

00% 

ROCCA REBECCA 

% Exempt 

As "MBT Industrial Personal™ 

00% 

611 KNOCH KNOLLS 

9% Exempt As "MBT Commercial Personal” 

00% 

NAPERVILLE, IL 60565 

Exempt 

As "Qualified Forest Property 

[] Yes 

No 

Exempt As "Development Property 

[| Yes 

No 

LEGAL DESCRIPTION: 

-00 PARCEL 1 PRT OF GOVT LOT 4 SEC 32 T32N R11W COMAT TH § % COR; TH N 00 DEG 35' 25" 

W 445.45 FT, TH N 87 DEG 

43' 21" W 346.26 FT TO POB; TH N 87 DEG 43' 21" W 76.01 FT, TH N 82 DEG 05' 15" 

W 1163.17 FT TO TH SHR OF LK MI; THN 2 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

402 

Residential’ 

ho 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

YEAR: 

2024 

AMOUNT YEAR: 

5025 

ANE 

1. TAXABLE VALUE: 

562,300 

450,100 

112,200 

2. ASSESSED VALUE: 

562,300 

450,100 

-112,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

; 

3 

SE 

hi 

Ci 

at 

4. STATE EQUALIZED VALUE (SEV): 

562.300 

450.100 

112.200 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS 

6. Assessor Change Reason(s): 

Spiit’Combined 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

CHRISTY M BROW, MAACO 

231-386-5138 

ASSESSOR@LEELANAUTOWNSHIPMI.GOV 

March Board of Review Appeal Information: 

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

1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM, TUESDAY, MARCH-11 TH FROM 1:00 PM TO 4:00 PM, WEDNESDAY, MARCH 12TH

EXHIBIT B

CERTIFICATE OF SURVEY 

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CERTIFICATE OF SURVEY 

LEGAL DESCRIPTIONS 

PARCEL 

1 

Part of Government Lot 4, Section 32, T32N, RIIW, Leelanau Twp., Leelanau County, Michigan, more 

fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 ling, NO0O°35"25 

Ww 

445.45 feet; thence N87°43°21"W 346.26 feet to the POINT OF BEGINNING; thence, continuing 

N87°43'21"W 76.01 feet; thence N82°05'15"W 1163.17 feet to a traverse line along the shore of Lake 

Michigan; thence, along said traverse line, N23°22'17"E 99.83 feet; thence, along said traverse line, 

N35°23'46"E 345.78 feet; thence S76°56'23"E 636.00 feet; thence N88°28'1S"E 415.04 fect; thence 

806°32'04"W 406.65 feet to the POINT OF BEGINNING. Containing 10.0 acres of land. 

Together with all lands lying between the sidelines of said parcel and extending to the waters of Lake 

Michigan, with riparian rights of record incident thereto, 

Together with and subject to non-exclusive usage rights over and across 33 foot wide Easements A,Band C 

to Seth Road per Document #2022001426, as recorded in the Leelanau County Register of Deeds. 

Subject to and together with all agreements, easements and restrictions of record, if any, 

Subject to and together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, 

REIW, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South § corner of said section; thence, along the North-South 4 line, NOO®3525"W 

445.45 feet to the POINT OF BEGINNING of said casement centertine; thence N87°43721"W 422.27 feet to 

the POINT OF ENDING of said easetnent, 

Subject to and together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, 

T32N, R11W, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 comer of said section; thence, along the North-South 1/4 tine, NOO®35'25"W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'1S"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

easement, 

PARCEL 2 

Part of Government Lot 4, Section 32, T32N, R1IW, Leelanau Twp., Leelanau County, Michigan, more 

fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the South line of said section, 

S87°18'55"W 482.57 feet to the POINT OF BEGINNING; thence, continuing along said South line, 

S87°18'S5"W 150.47 feet; thence NOT°09'35"W 280.52 feet; thence S87°29"27"W 1123.47 feet to a traverse 

line along the shore of Lake Michigan; thence, along said traverse line, N23°22'17°E 458.30 feet; thence 

$82°05'15"E 1163.17 feet; thence S06°31'57"W 487.98 feet to the POINT OF BEGINNING. Containing 

10.02 acres of land. 

Together with all lands 

lying between the sidelines of said parcel and extending to the waters of Lake 

Michigan, with riparian rights of record incident thereto. 

Together with and subject to non-exclusive usage rights over and across 33 foot wide Easements A, Band C 

10 Seth Road per Document #2022001426, as recorded in the Leelanau County Register of Deeds. 

Subject to and together with all agreements, easements and restrictions of record, if any. 

Together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, RI1W, Leelanau 

Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South § line, NO0°3525"W 

445,45 feet to the POINT OF BEGINNING of said easement centerline; thence N87°43'21"W 422.27 feet to 

the POINT OF ENDING of said easement. 

Subject to and together with a 30 foot wide walking casement in part of Government Lot 4, Section 32, 

T32N, RIIW, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 comer of said section; thence, along the North-South 1/4 line, N0O0°3525"W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGINNING of said casement centerline; 

thence N82°05'(S"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

easement, 

"

CERTIFICATE OF SURVEY 

LEGAL DESCRIPTIONS 

PARCEL 3 

Part of Government Lot 4, Section 32, T32N, R| |W, Leelanan Twp., Leelanau County, Michigan, more 

fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, N0O0°35'25“W 

445.45 feet to the POINT OF BEGINNING; thence N87°43'21"W 346.26 feet; thence N06°32'04"E 406.65 

feet; thence N88°28'15"E 295.43 feet; thence S00°35'25"E 425.67 feet to the POINT OF BEGINNING. 

Containing 3.05 acres of land. 

Together with and subject to non-exclusive usage rights over and across 33 foot wide Easements A, Band C 

to Seth Road per Document #2022001426, as recorded in the Leelanau County Register of Deeds. 

Subject to and together with ali agreements, easements and restrictions of record, if any. 

Subject to und together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, 

R11W, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, N00°3525"W 

445.45 feet to the POINT OF BEGINNING of said casement centerline; thence N87°43721"W 422.27 feet to 

the POINT OF ENDING of said easement. 

Together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, T32N, RI W, 

Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, NO0°3525"W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'15"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

easement. 

PARCEL 4 

Part of Government Lot 4, Section 32, T32N, RI IW, Leelanau Twp, Leelanau County, Michigan, more 

fully described as follows: 

BEGINNING at the South 1/4 corner of said section; thence, along the South line of said section, 

S87°18'S5"W 482,57 feet; thence, NO6°31'S7"E 487.98 feet; thence S87°43'2 

["E 422.27 feet; thence 

S00°35'25"E 445.45 feet to the POINT OF BEGINNING. Containing 4.82 acres of land, 

Together with and subject to non-exclusive usage rights over and across Easements A, Band Co Seth 

Road per Document #2022001426, as recorded in the Leelanau County Register of Deeds. 

Subject to and together with all agreements, easements and restrictions of record, if any. 

Subject to and together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, 

RIIW, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South § line, N00°35'25"W 

445.45 feet 10 the POINT OF BEGINNING of said easement centerline; thence N87°43'21"W 422.27 fect to 

the POINT OF ENDING of said easement. 

Together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, T32N, R1{W, 

Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, NO0®3525"W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'15"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

ot Cia P00) 

casement.

CERTIFICATE OF SURVEY 

LEGAL DESCRIPTIONS 

PARCEL 

1 Conservation Easement 

A Conservation Easement to burden Parcel 

| of this survey - being part of Government Lot 4, Section 32, 

T32N, R11 W, Leelanau Twp., Leelanau County, Michigan, more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, N00°35'25"W 

871.12 feet; thence S88°28'15"W 710.47 feet to the POINT OF BEGINNING of said Conservation 

Easement; thence, along a bluff edge for the following 4 courses, thence $29°10°59"E 96.61 feet; thence 

S14°58'19"E 32.88 feet; thence S08°02'16"W 124.77 feet; thence S09°29'45"E 119.24 feet; thence 

N82°05'15"W 926,08 feet to a traverse line along the shore of Lake Michigan; thence, along said shoreline 

traverse, N23°22'17°E 99.83 fect;thence N35°23'46"E 345.78 feet; thence, along the North line of Parcel 

|, 

$76°36'23"E 636.00 feet to the POINT OF BEGINNING. 

Containing 6.92 acres of land. 

Together with all lands lying between the sidelines of said parcel and extending to the waters of Lake 

Michigan, with riparian rights of record incident thereto. 

Subject to and together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, 

T32N, RITW, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, NO0O®35'25"W 

445.45 feet; thence N87°4321"W 422,27 feet to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'15"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

casement. 

PARCEL 2 Conservation Easement 

A Conservation Easement to burden Parcel 2 of this survey - being part of Government Lot 4, Section 32, 

T32N, RUIW, Leelanau Twp., Leelanau County, Michigan, more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the South line of said Section, 

S87°18'55"W 633.04 feet to the North ¥ corner of Section 5, T3 IN, R1IW; thence NOI°09'53"W 280.52 

feet; thence, S87°29'27"W 208.37 feet to the POINT OF BEGINNING; thence, along the bluff edge for the 

following 6 courses: thence N79°47'27"E 55.91 feet;thence N69°32'36"E 72.07 fect; thence N12°12'18"W 

17.84 feet; thence N23°37'06"E 41.88 feet; thence N11°38'52"E 88.00 feet; thence N21°24'02"E 81.61 feet 

to the North fine of Parcel 2; thence along said North line, N82°05'I 

5"W 926.08 feet to a traverse along the 

shore of Lake Michigan; thence, along said shoreline traverse, $23°22'17"W 458.30 feet; thence 

N87°29'27"E 916.84 feet to the POINT OF BEGINNING. Containing 7.54 acres of land. 

Together with all lands lying between the sidelines of said parcel and extending to the waters of Lake 

Michigan, with riparian rights of record incident thereto. 

Subject to and together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, 

T32N, R1TW, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, NOO°3525"W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGINNING of said casement centerline; 

thence N82°05'15"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

casement. 

by: 

(Aver) 

Diy 

J

EXHIBIT C

Q§¥E 

Michigan Department of Treasury 

818 

(Rev. 11-12) 

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 appost to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest fo the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Ploase Printor Typs) 

TTT 

| Peiitionérs Name {If Other than Owner. Please Print or Tyee) 

Bernard T. Rocca IV 

oo 

Co 

[Townstiporeiy “TT 

h 

or 

County 

1 

Leelanau Township 

Leelanau 

Co 

The undersigned protosts tho assessed value andlor the tontative taxable value and/or the property classification andfor the qualified 

agricultural property exomption of the following described property: 

woe 

<r 

Sher 

008-232-014-00 

Protested (tem 

[x] Assessed Value 

[¥] Tentative Taxable Value 

[_] Classification 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value andfor tenlative taxable value) 

[J Qualified Agricultural 

Property Exemption 

Assessed Amount 

“Ovinors Entimalo of True Cash Value 

 |Tonaliva Taxable Valug 

$450,100 

$709,000 

$450,100 

2. PRQTEST OF CLASSIFICATION. 

a. 

. 

. 

. 

{Cormiplete this section for a request to change the tlassificalion. The Board of Review must make their decision regarding classification In 

accordance with Section 211,34 of the Michigan Compiled Laws. The Board of Review shall not be Influenced by the effoct that a pariicular 

classification has on thal property's status as a homeowner's principa] residence of qualified agricultural property.) 

ee 

Classification of properly on this year's assaasment roft 

’ 

Classification should be (check ono of the following): 

{7} Agricultural 

[C1 industrial 

{7} Timber Cutover 

[J utility (Personal Property Only) 

[~] commercial 

1] Residentia 

:[[] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor has denied or changed the percentage of the exemption from tne 18 mills of focal schoot operailng tax for qualified agricultural 

Froperty, the owner may appeal ths action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

PON THE EXEMPT) 

N FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES) 

Percent quaiiied “Adrcatura 

Xamption granted by aasastor Enter olf ‘oxempiion 

Parcar quatiied agricuftural “sxomplion requested by awner {Enter 100 If full 

dented) 

exemplion requested) 

4. REASON FOR PROTEST 

oo 

. 

‘State reason(s) for protest of assessed value and/or the tentative taxable “valk andlor classlicaiion andlor qualified agreuiliral propery exemption 

Parcel was purchased for $709,000 as part of a $900,000 transaction for two parcels and should be assessed based 

on the parcel sale value of $709,000. 6.92 of the 10 parcel acres is being held in conservation trust with Leelanau 

Township (see survey), which should lower taxable value.

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. 

Patilon Number 

: 

parcel Code 

1. ASSESSED VALUE 

[. 

Disposition by Board 

of Review. The 

Board 

of Review must state 

I 

rLbEEH. 

Denied 

Ol Assessed Value Changed From, & i. 

Redord of volo - Board or hres ‘member committe of board 

[ 

Chairperson; Bl vos One 4 

Member: X] ves 

es [No 

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If you disagree with the decision of the Board of Review regarding lontative assessed value, you may appeal that decision by filing g petition with the 

Michigan Tax Tribunal at B,Q Box 30232, Lansing, MI 4800: Commiercid] Real, Industrial Real, Developmental Real, Commercial Personalj _ 

Industral Personaf’and Ulillly Personat Property may be appealed by May 31,, 

Agricultural Real, Residential Real, Timbar-Cutover Real and-AgHEOFa] 

Personal 

Properly may be appealed by July 31, The poten must be filed o 

ichigan Tax Tribunal form or a form approved by the Michigan Tax 

| 

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"Disposiion by ‘Board of Revlow, The Board o Review must state the reason tor its action befow. 

[Joenled 

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Classification Changed From, 

Record of vote - Board or three member cominifled of brard 

, Chairperson: [ 

] Yes LIN No TW Member: 3] Yes. LINe RT 

Member: [Yes [No 

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Reason for board adorn 

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If you disagree with the decision of the Board of Review regarding lassifcatony you may appeal by sending Form 2187 to the State Tax Commission 

atP0. Box 30471, LSIAGH MI48809 by dune 30: 

-— 

a, QUALIFIED AGRICULTURAL PROPERTY EXEMPT] 

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"Disposition by Board of Review. The Board of Review must siate he 

[] Exemption Request Denied 

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| Record of vote - Board or lhrea member commillea of board 

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| Reason for board acllon

EXHIBIT D

APPRAISAL OF REAL PROPERTY 

Fax Parcel Viewer eclsi Eom, 

ebtae | 

Stibject 

E Seth Rd, *Parcei 1 

LOCATED AT 

E Seth Rd, "Parcel 1 

Northport, Mi 49670 

"Parcel 1" see attached survey 

FOR 

Bernard T. Rocca IV 

1414 Forest Ave, 

Evanston, IL. 06/02/2001 

AS OF 

12/31/2024 

BY

JUAN CARBONELL 

Certified General Real Estate Appraiser, since 1991 

Phone (231) 935-4889 

LC ARBONELL APPRAISAL, INC. 

Reliable & Experienced 

- Serving Grand Traverse 

Asea & Northwest Lower Michigan 

www.CarbonelfAppraisal.com 

Carbonell Appraisal, Inc. 

119 Monroe St, Suite #101 

Traverse City, Mi 49684 

(231) 935-4889 

www CarbonetiAppraisal.com 

07/04/2025 

Bernard T. Rocca IV 

1414 Forest Ave. 

Evanston, IL 06/02/2001 

Re: 

Property: 

E Seth Rd, "Parcel 1" 

Northport, MI 49670 

N/A Owner of Record: 

Opinion of Value; $ 

700,000 

Effective Date: 

12/31/2024 

in accordance with your request, 

| have appraised the above referenced property. The report of that appraisal is attached. 

The purpose of the appraisal is fo develop an opinion of market value for the property described in this appraisal report, as improved, in 

unencumbered fee simple title of ownership. 

This report is based on a physical analysis of the site and improvements, a focational analysis of the neighborhood and city, and an economic 

analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the 

Uniform Standards of Professional Appraisal Practice. 

The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions 

attached. 

it has been a pleasure to assist you. Please do not hesitate to contact me if 

I can be of additional service to you. 

Sincerely,

Clignt 

Bernard T. Rocca IV 

File No, 225045 

Property Address 

_E Seth Rd, "Parcel 1 

City 

Northport 

County 

Leelanau 

State 

MI 

Zip Code 

49670 

Owner 

Bernard T. Rocca IV 

TABLE OF CONTENTS 

Cover Page 

1 

Letter of Transmittal 

2 

Table of Contents 

3 

GP Land 

4 

GP Land 

5 

GP Land 

. 

6 

Additional Comparables 4-6 .. 

WT 

GP Land Certifications Addendum ... 

. 

8 

USPAP Identification 

11 

RIT: — 

12 

County GIS Map - Aerial View 

13 

Land Subject Photos 

. 

14 

Land Comparable Images 1-3 

Land Comparable Image 4 

.. 16 

Location Map .... 

17 

Appraiser's Qualifications 

- Page 1. 

18 

Appraiser's Qualifications 

- Page 2 . 

19

Carbonell Appraisal; inc. 

LAND APPRAISAL REPORT 

FileNo.: 

225045 

Property Address: 

__E Seth Rd, "Parcel 1" 

Clty: Northport 

State: MI 

Zip Code: 49670 

County: 

Leelanau 

Legal Description: 

"Parcel 1" see attached survey 

5 

Assessor's Parcel #: 

 45-008-232-014-00 

Yax Year: 2025 

R.E. Taxes: $ 

ToBeDetrm. 

Special Assessments: $ 

None Known 

[1] Markel Area Name: 

Leglanau County 

Map Reference. 

{ eelanau Twp, 

Census Tract: 

9701.00 

2 

Current Owner of Record: 

Bernard T, Rocca IV. 

Boreower (if applicable): 

N/A Owner of Record: 

@ | Project Type (if applicable): 

[] PUD 

[] De Minimis PUD 

Other (describe) 

Metes and Bounds parcel. 

HOA: $ None Known 

[J peryear 

[1] per month 

Are there any existing improvements to the property? 

XI to 

[Yes 

If Yes, indicate curent occupancy: 

[Owner 

[] Tenant 

[] Vacant 

[_] Not habitable 

f Yes, give a brief description: 

/| The purpose of ihis appraisal is to develop an opinion of: 

DX) Market Value {as defined), or 

{| other type of value {describe} 

This report reflects the following value (if not Current, see comments): 

[7] Current (the Inspaction Date is the Effective Date) 

D4 Retrospective 

[] Prospective 

Property Rights Appraised: 

DQ Fee Simple 

[] Leasehold 

[J Leased Fee 

|] Other (describe) 

& 

[intended Use: 

To provide the owner client with a professional non-biased estimate of the True Cash Value of the subiect property for use in a property tax 

21 assessment appeal. The effective date of the appraisal is 12/31/2024, 

z 

2 intended User(s) (by name or type): 

Client, local and state Assessment officials. 

< 

Client: 

Bernard T. Rocca IV 

Address: 

1414 Forest Ave,, Evanston, IL. 06/02/2001 

Appraiser: 

Juan Carbone} 

Address: 

119 Monroe St, Suite #101, Traverse City, Mi 49684 

Characteristics 

Predominant 

One-Unit Housing 

Present Land Use 

Change in Land Use 

Location: 

[J Urban 

[7] Suburban 

Rural 

Occupancy 

PRICE 

AGE 

| One-Unit 

65 %| BG Not Likely 

Bult up: 

[Dover7s% 

BX 25.75% 

 [] Under 25% 

|X) Owner 

98% | 

$(000) 

(yrs) 

{2-4 Unit 

1%| [J Likely * 

[J In Process * 

Growth rate: 

[1] Rapid 

x stable 

[7] Slow 

[7] Tenant 

85 

Low 

0 

{Multi-Unit 

1%] 

* To: 

| Property values: 

[] Increasing 

DX] Stable 

[7] Declining 

$X) Vacant (0-5%) | 

5000 

High 

170 

{Comm' 

5% 

Demand/supply: 

 [_] Shortage 

DK) n Balance 

 [_] Over Supply 

 {{] Vacant (>5%) 

560 

Pred 

30 

|AgWds 

28% 

Marketing time: 

[7] Under 

3 Mos. 

[X) 3-6 Mos. 

[7] Over 

6 Mos. 

% 

Factors Affecting Marketability 

Item 

Good 

Average 

Far 

Poor 

N/A 

lem 

Good 

Average 

Far 

Poor 

NA 

| 

Employment Stability 

[0 

B® 

[0 

[0 

[3 

Adequacy of Utiities 

Oo 

xX 

O 

O 

O 

| 

Convenience to Employment 

0 

I 

[0 

[OO 

[3 

Property Compalibilty 

Oo 

xX 

OO 

OO 

OO 

Convenience to Shopping 

0 

B® 

[OO 

[OO 

[1 

Protection from Detrimental Conditions 

Cl 

X 

[I 

[| 

Z Convenience to Schools 

0 

® 

[J 

[J 

{J 

Police asd Fire Protection 

[] 

x 

0 

0 

J 

© Adequacy of Public Transportation 

[OD 

X 

[J 

[OO 

[J 

General Appearance of Properties 

OO 

xX 

O 

°O 

0 

+ | Recreational Facilities 

[0 

BR 

[0 

[C1 

[0 

Appealto Market 

[| 

Prd 

J 

[1 

[J 

Z 

Market Area Comments: 

Leslanau County is a mostly rural peninsuta projecting north into Lake Michigan to form the western boundary of Grand Traverse Bay. It 

@ 1 has a National Lake Shore Park, several small waterfront communities, fruit orchards, gentleman farming, targe inland lakes and generations of recreational Use and is 

3 

an American Viticultural Area. Private waterfront & large acreage properties are the high end of the price range. 

Z 

Subject is located about 2 miles west of the village of Northport with private high wooded bluff frontage on Lake Michigan. 

= 

. 

31 NGLR MLS 5 county area 1 family unit stats: Jan-Dec'23t0'24, MedianPricg -4% AvaPrice +1%, Jan'25 136 sales -7% from Jan'25, avg DaysOnMarket 105. As of 

£102/24/2005: 759 Active listings ~ 6 month supply. Home prices locally appear to be stable currently folfowing steadily increasing median sale prices since 2009. 

Realtor Magazine 02/18/25 "With rates and prices stabilizing, home sales wilt continue the upward trajectory that started in the final months of 2024."

LAND APPRAISAL REPORT 

Dimensions: 

445.78" High Bluff ~ 200'above Lake Mich, Frontage x lrrequiar 

Zoning Classification: 

~~ R-1 

File No.: 

Site Area: 

Low Density Residential 

225045 

445'BIUHLIMY10.008c 

10.00 Acres 

Description: 

Do present improvements comply with existing zoning requirements? 

[7] Yes [J No 

[3 No Improvements 

Uses allowed under current zoning: 

Residential 

Ave CC&Rs applicable? 

[DG Yes {| No 

[_] Unknown 

Have the documents been reviewed? 

DX) Yes [J No 

Ground Rent {if applicable) 

 $ 

/ 

Comments: 

A conservation easement over the west 8.92 acres from bluff edge o Lake Mich prevents any building these except a shared walkway & stairway to reach the take front. 

Highest & Best Use as improved: ~~ DX) Presentuse, or 

[_] Other use (explain) 

“| 

Actual Use as of Effective Date: 

Summary of Highest & Best Use: 

Agricultural, Recreational, Future Residential 

Use as appraised in this report. 

Agricultural, Recreational, Future Residential 

The use as appraised - Is legally permissible, physically possible, financially feasible, and results in the highest value, The CC&Rs 

noted above stands for Covenants, Conditions, and Restrictions. The appraiser is unaware of any CC&Rs for the subject property, a title search is beyond the 

scope of this appraisal - see attached STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS, 

FS 

Utilities 

Public 

Other 

Provider/Description 

Off-site Improvements 

Type 

Public 

Private | Frontage 

Adequate 

& 

Electricity 

MX 

3 

Typical 

Street 

Seth Road is a Public Read 

Bd 

[3 

{Topography 

200" down wooded bluff to Lake MI 

& | cas 

XJ 

Typical 

wid 

Typical 

Size 

Typical for Arca 

1 Water 

[mn] 

RequiresPrWell Typ 

Sutace 

Gravel 

Shape 

Irregular 

OQ santary Sewer 

[7] 

0X 

RequiresPrvtSeptic/Typ | Curb/Guter 

None, Typical 

[1] 

[1 

{Drainage 

Appears Adequate 

t=fsomSewer 

[7] 

[C1 

None, Typical 

Sidewalk 

None, Typical 

OO 

0 

|View 

Lake & Islands View 

@Toephone 

[J 

BX 

Typical 

Street Lights 

None, Typical 

oo 

Mutmedia 

[1] 

BQ 

Typical 

Alley 

None, Typical 

Od 

Other site elements: 

inside Lot] ComerLot 

[| CuideSac 

[| Underground Utiities 

[7] Other (describe) 

FEMA Spec! Flood Hazard Area 

[7] Yes 

[XJ No FEMA Flood ZoneX 

FEMA Map # 26083C0118E 

FEMA Map Date 

6/7/2023 

| 

Site Comments: 

My work does not include researching land records for easements, encroachments or environmental issues. 

| am not an enviro inspector/expert. Unless noted 

| 

otherwise in my report, no apparent adverse easements, encroachments or environmental problems were observed & appraisal assumes none exist, 

if you require any certainty In these regards, you must hire an expert. 

| noted no agricuitural activity on the property. 

EXTRAORDINARY ASSUMPTIONS- might have affected the assignment results: The sublect site Is assumed buildable east of the conservation easement area & 

environmentally sound - 

| recommend any user of this appraisal confirm same for them selves with the proper authorities. 

On the Data Source(s) fine in the following grid DOM is short for Days On Market, 

FEATURE 

| 

SUBJECT PROPERTY 

COMPARABLE NO. 1 

COMPARABLE NO. 2 

COMPARABLE NO. 3 

Address 

E Seth Rd, "Parcel 1" 

E Seth Rd, "Parcel 

1& 3" 

E Seth Rd, "Parcel 4" 

E Seth Rd 

Northport, M 49670 

Northport, Mi 49670 

Northport, Mi 49670 

Northport, MI 49670 

Proximity to Subject 

Less than 0.01 miles 

0.12 miles SE 

Less than 0.01 miles 

Sale Price 

$ 

N/AL 

3 

900,000 

: 

$ 

320,000 

§ 

1,125,000 

| 

Price/ 

§ 

$ 

0 22 

8 

66,390.04 

$ 

12.50 

Q 

Data Source(s) 

Client & Inspected 

NGLRMLS#191455485, DOM. 34 

NGLRMLS#1927091; DOM 230 

NGL RMLS #1893678; Do 149 

Q | Vertication Source(s) __| Assessing Data 

Assessing, Listing Realtor & Buyer 

Listing Realtor & Buyer 

Assessing Data "Arm's Length’ 

a 

VALUE ADJUSTMENT 

DESCRIPTION 

DESCRIPTION 

+(} § Adjust 

DESCRIPTION 

+1) § Adjust 

DESCRIPTION 

+4 § Adjust 

<| 

Sales or financing 

NA 

AmiLth 

Amt 

Armith 

Z | concessions 

NA 

Cash;0 

Cash:0 

Cash:0 

2 

Date of Sale/Time 

12/31/2024 

07/23/2004 

006/01/2025 

0[03/02/2022 

+60,000 

| Rights Appraised 

Feg Simple 

Fee Simple 

Feg Simple 

Fee Simple 

H 

Location 

Lk, Mich /LeelanauTwp. {Lk Mich /LeelanauTwp. 

Lk.Mich/LeelanauTwp. 

Lk.Mich./LeelanauTwp. 

O| 

Site Area 

445'BluffLiMI/10.00ac [445 BluffLkiI/13.05a¢c 

-200,000]4.82 ac 

+200,000]900'BluffLkM/28.00ac 

-500,0004

LAND APPRAISAL REPORT 

Filho: 225045 

Summary of Sales Comparison Approach 

The quality and quantity of data available and analyzed herein is sufficient for credible results in this approach to value. 

All 

| 

of the comparables analyzed are comparable properties in the subject's marketing area and are the most current, proximate and similar to the subject that 

| could find 

_ 

3 

to bracket the subject's important value adding characteristics. 

All of the adiustments are derived from the Sensitivity Analysis 

| have completed in the Sales Grid(s). 

| 

The range of the Adjusted Sale Price of Comparables is $695,600 to $705,000, the Median indication is $700,000, the Mean is $700,000, The standard deviation as a 

2 

percentage of the Mean is 1% 

. Equal weight is given to all of the Comparables, the Median indication (if necessary rounded to the nearest $1,000) becomes the 

=| 

Indicated Value by Sales Comparison Approach. 

2 

I 

x 

g 

= 

Q 

[5] 

i 

& 

My research 

DC did 

did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. 

% 

Data Source(s). 

Northern Great Lakes Realtors (NGLR) MLS & Assessing Data online. 

fe} 

1st Prior Subject Sate/Transfer 

Analysis of safe/transfer history and/or any current-agreement of saleflisting: 

The prior sale included more than just the 

| 

Date: 

03/02/2022 

subject property. It is comp #3 analyzed in the sales comparison approach herein. Based on a review of MLS and public 

= 

pice: 

$1,125,000 

records, the subject's prior sale appears to have been an arm's-length transaction and was not impacted 

by any 

ul} 

Source(s): NGLR MLS & Assessing Data __| concessions. 

2 

2nd Prior Subject Sale/ Transfer 

_ 

- 

i 

FS Date: 

The appraiser is unaware of any agreements of sale or listings of the subject property current as of the effective date of the 

=| 

Price: 

appraisal. 

— 

Source(s): 

PROJECT INFORMATION FOR PUDS (if applicable} 

|_| The Subject is part of a Planned Unit Development. 

a 

Legal Name of Project: 

a 

_ 

_ 

2 

Describe common elements and recreafional facilities: 

oo 

Indicated Value by: Sales Comparison Approach $ 

700,000 

Final Reconciiation 

The Cost and Incoms Approaches to Value are not necessary for credible assignment results and/or not applicable or relevant to the subject 

| 

property. Full consideration in the final reconciliation is given to the Market Approach. 

It is applicable, relevant and the most reliable value indicator in this section of the 

i= | market. 

2 

This appraisal 

is made [XX “asis”, or 

|} subject 

to the following conditions: 

See addendum regarding. assumptions, Limiting Conditions & 

El Appraisers Certification. 

EXTRAORDINARY ASSUMPTIONS 

- might have affected the assignment results: Subject is assumed to be 

3 

buildable & environmentally sound. 

} 

2 {This 

report 

Is 

also subject 

to olher Hypothetical Conditions 

and/or Extraordinary Assumptions 

as specified 

in 

the attached addenda. 

Based upon 

an 

inspection 

of the subject property, defined Scope 

of Work, Statement 

of Assumptions and Limiting Conditions, and Appraiser's Certifications, 

my 

(our) 

Opinion 

of 

the 

Market 

Value 

{or 

other 

specified 

vaiue 

type), 

as 

defined 

herein, 

of 

the 

real 

property 

that 

is 

the 

subject 

of 

this 

report 

is: 

$ 

700,000 

Jas of: 

12/31/2024 

, which 

is the effective date 

of this appraisal. 

if indicated above, this Opinion 

of Value 

is Subject to Hypothetical Conditions and/or Extraordinary Assumptions included 

in this report. 

See attached addenda. 

£ 

R tue 

and 

complete copy 

of 

this 

report contains 

19 

pages, 

including 

exhibils which 

are: considered 

an 

Integral 

part 

of the 

repor. 

This appraisal 

report may 

not be 

Q 

properly understood without reference 

to 

the 

information contained 

in 

the complete 

report, which contains 

the following attached 

exhibits: 

i" 

+ Scope of Work 

E| 

X Limiting cond /Centifications 

Narrative Addendum 

MX Location Map(s) 

i..} Flood Addendum 

L_ Additional Sales 

<<) 

X Photo Addenda 

X County GIS Map 

__ Hypothetical Conditions 

|] Extraordinary Assumptions 

XC Appraiser's Qualifications 

Client Contact: 

Co 

Client Name: 

Bernard T, Rocca 

{V 

£-Mail: 

bernard.focca@gmail.com 

Address: 

1414 Forest Ave., Evanston, It 06/02/2001 

APPRAISER 

SUPERVISORY APPRAISER (if required) 

or CO-APPRAISER (if applicabte) 

ua 

[72] 

Supervisory or 

B | Appraiser Name) , Juan Carbone 

| 

Co-hppraiser Name: 

i 

| Company: 

Carbonell Appraisal, Inc. 

Company: 

i. 

.

ADDITIONAL COMPARABLE SALES 

Fle No: 

995045 

FEATURE 

T 

SUBJECT PROPERTY 

COMPARABLE NO. 4 

COMPARABLE NO. § 

COMPARABLE NO. 6 

Address 

E Seth Rd, "Parcel 1* 

12063 N Foxview Dr 

Northport, MI 49670 

Northport, MI 49670 

Proximity to Subject 

2.27 miles NE 

Sale Price 

$ 

NALS 

Teas 

445,000) 

$ 

$ 

Price/ 

$ 

$ 

255.500 

$ 

: 

$ 

Data Source(s) 

Client & Inspected 

NGLRMLS#1897463,00M 54 

Verification Source(s) 

| Assessing Data 

Assessing Data "Arm's Length" 

VALUE ADJUSTMENT 

DESCRIPTION 

DESCRIPTION 

+(-) § Adjust 

DESCRIPTION 

+(3) $ Adjust 

DESCRIPTION 

+{) § Adjust 

Sales of Financing 

N/A 

ArmLth 

Concessions 

N/A 

Cash:0 

| 

Date of Sale/Time 

12/31/2024 

04/03/2022 

430,000, 

Rights Appraised 

Fee Simple 

Fee Simple 

Location 

LkMich./LeelanauTwp. |Lk.Mich./LeelanauTwp. 

Site Area 

44,510.00 

174'BlufiLkMl/1.69ac 

+225,000] 

Topo / View 

HighBluff/LkMich&lsles | HighBluff/tkMich&Isles 

Improvements 

fulureSharedStairToLakeM 

| SharedStairToLakeM| 

0 

Other 

Conservation Esmnt. 

[None 

0 

Net Adjusiment (Total, in 9) 

X+ 

[1-18 

265000 

(1+ 

[1-18 

O+ 

[1-18 

Adjusted Sale Price (in $) 

: 

$ 

700,000f 

5500 

$ 

$ 

Summary of Sales Comparison Approach 

See Summary of Sales Comparison Approach comment at the top of the previous page. 

SALES COMPARISON APPROACH

Assumptions & Limiting Conditions 

FieNos 225045 

Property Address: 

E Seth Rd, "Parcel 1° 

City: Nosthport 

State: MI 

Zip Code: 49670 

Clent: 

Bernard T. Rocca IV 

Address: 

1414 Forest Ave,, Evanston, Il. 06/02/2001 

Appraiser. 

Juan Carbonell 

Address: 

119 Monroe St, Suite #101, Traverse City, M| 49684 

:| STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS 

“| 

- The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes 

that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis 

of it being under responsible ownership. 

- The appraiser may have provided a plat and/or parcel map in the appraisal report to assist the reader in visualizing the lot size, shape, and/or orientation. 

The appraiser has not made a survey of the subject property. 

- If so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency {or 

other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because 

the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 

- The appraiser wilt not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to 

do so have been made beforehand. 

- The appraiser has noted In the appraisal report any adverse conditions (inctuding, but not limited to, the presence of hazardous wastes, toxic substances, 

etc.) observed during the inspection of the subject property, or that he or she became aware of during the normal research involved 

in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent 

conditions of the property, or adverse environmental conditions (including, but not fimited to, the presence of hazardous wastes, toxic substances, etc.) that 

would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or 

warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist 

or for any engineering or testing that might be required to discover whether such conditions exist, Because the appraiser is not an expert in the 

field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 

- The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she 

considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items 

that were furnished by other parties. 

- The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice, and 

any applicable federal, state or local laws. 

- An appraiser's client is the party {or parties) who engage an appraiser in a specific assignment. Any other party acquiring this report from the 

client does not become a party to the appraiser-client relationship. Any persons receiving this appraisal repert because of disclosure requirements 

applicable to the appraiser's client do not become intanded users of this report unless specifically identified by the client at the time of the 

assignment. 

. 

- The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public, through advertising, 

public refations, news, sales, or by means of any other media, or by its inclusion in a private or public database. Possession of this 

report or any copy thereof does not carry with it the right of publication. 

- Forecasts of effective demand for the highest and best use or the best fitting and most appropriate use were based on the best available data concerning 

the market and are subject to conditions of economic uncertainty about the future, 

The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible assignment 

results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended use of the appraisal report. Reliance 

upon this report, regardless of how acquired, by any party or for any use, other than those specified in this report by 

the Appraiser, is prohibited, The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of Work, Effective 

Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions and/or 

Extraordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and related parties 

assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. 

Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, ete.): 

Assumptions: 

The appraiser is not a building or environmental inspector, The appraiser provides an opinion of value that assumes that the property is environmental, 

mechanically and structurally sound, unless otherwise noted in the appraisal. The value could be considerably less if these assumptions are found to be 

| 

untrue. A determination of this is beyond the scope of the appraisal, The appraisal does not guarantee that the property is free of defects or environmental 

problems. The appraiser performs an inspection of visible and accessible areas only and does not walk the entire property. Environmental problems may 

be present in areas the appraiser cannot or does not see. A professional home inspection or environmental inspection is recommended. Appraiser cannot

Definitions & Scope of Work 

Fleto: 225045 

Property Address: 

E Seth Rd, "Parcel 1" 

City: Northport 

State: MI 

Zip Code: 49670 

Client: 

Bernard T. Rocca IV 

Address: 

1414 Forest Ave., Evanston, IL 06/02/2001 

Appraiser: 

Juan Carbonell 

Address: 

119 Monroe St, Suite #101, Traverse City, MI 49684 

DEFINITION OF MARKET VALUE in this report is "True Cash Value": 

“True cash value’ means the usual selling price at the place where the property to which the term is applied is at the time of assessment, 

being the price that could be obtained for the property at private sale, and not at auction sale except as otherwise provided in this section, 

or at forced sale, The usual selfing price may include sales at public auction held by a nongovernmental agency or person if those sales 

have become a common method of acquisition in the jurisdiction for the class of property being valued. The usual sefling price does not 

include sales at public auction if the sale is part of a liquidation of the selfer's assets in a bankruptcy proceeding or if the seller is unable to 

use common marketing techniques to obtain the usual selling price for the property. A sale or other disposition by this state or an agency or 

political subdivision of this state of land acquired for delinquent taxes or an appraisal made in connection with the sale or other disposition 

or the value attributed to the property of regulated public utilities by a governmental regulatory agency for rate-making purposes is not 

controlling evidence of true cash value for assessment purposes. In determining the true cash value, the assessor shall also consider the 

advantages and disadvantages of [ocation; quality of soil; zoning; existing use; present economic income of structures, including farm 

| 

structures; present economic income of land if the land is being farmed or otherwise put to income producing use; quantity and value of 

standing timber; water power and privileges; minerals, quarries, or.other valuable deposits not otherwise exempt under this act known to be 

avelable I De lanl and their value. The source of this definition is from Michigan's: THE GENERAL PROPERTY TAX ACT (EXCERPT) Act 

ol 

27. 

Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): 

| The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce 

credible assignment results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended 

use of the appraisal report. Reliance upon this report, regardless of how acquired, by any party or for any use, other than those specified in 

this report by 

the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of 

Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any 

Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and 

related parties 

assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. 

Scope of the Appraisal; 

1. Unless otherwise noted in the report a walk through inspection of the subject site and an exterior and interior walk through inspection of the subject 

improvements, if any, was made by the appraiser. The age of the improvements, tax information and zoning are confirmed with the owner or client or local 

government when possible and are the appraiser's estimates if not confirmed, 

2. Sales and listing information is gathered and confirmed primarity through area Multiple Listing Services and / or appraiser's files, local Reaftor's and 

Assessment Administrator's files if necessary. Typically the search for sales is limited to the subject's neighborhood and the six months to one year period 

prior to the effective appraisal date. 

If the initial market data search proves inadequate then the geographic area and / or the time period of the search is 

extended. 

3. This report is an Appraisal Report per the Uniform Standards of Professional Appraisal Practice in effect on the effective appraisal date or the date the 

appraisal was signed. 

“1 

General Sales Comments: 

The sales presented were selected from an extensive search of recent closed sales in the appraiser's and the area Board of Realtors MLS files. These are 

the best sales for comparison to the subject that my research revealed. In this relatively rural Northern Michigan community, suburban to Traverse Gity, it 

“1 

is common for the comparable sales to be further than one mile from the subject, over six months old, have high land fo value ratios, high adjustment 

ratios and to have high single line adjustments. These are all conditions that cannot always be avoided in this market and should not be considered 

negatives regarding the subject's marketability. The market has been relatively stable over this period, if any adjustments for time are necessary, they are 

made.

| 

Certifications 

Co 

Fils Nog 

Property Address: 

F Seth Rd, "Parcel 1" 

City: Northport 

State: MI 

Zip Code: 49670 

Client: 

Beynard T, Rocca IV 

Address: 

1414 Forest Ave., Evanston, IL 06/02/2001 

Appraiser. 

Juan Carbonelt 

Address: 

119 Monroe St, Suite #101, Traverse City, Ml 49684 

See attached USPAP Identification & Certification page. 

Client Contact: 

(lent Name: 

Bernard 

T, Rocca IV 

a 

E-Mail: 

_bernard.rocca@gmail.com 

Address: 

1414 Forest Ave., Evanston, IL. 06/02/2001 

APPRAISER 

SUPERVISORY APPRAISER (if required) 

or CO-APPRAISER (if applicable) 

7] 

Bal) 

& 

’ 

Supervisory or 

2 | Appraiser Name\ 

Juan Carbonell 

Co-Appralser Name; 

< | company: 

Carbonell Appraisal, Inc. 

Company:

Client 

Bemard T. Rocca V 

Flie No. 225045 

Property Address 

E Seth Rd, "Parcel 1" 

el 

. 

City 

Northport 

County 

Leelanau 

i 

State 

MI 

Zip Code 49670 

Owner 

Bernard T. Rocca {V 

USPAP (Uniform Standards of Professional Appraisal Practice) APPRAISAL & REPORT IDENTIFICATION 

This Report is ong of the following types: 

| Appraisal Report 

(A written report prepared under Standards Rule 

 2-2(a) 

, pursuant fo the Scope of Work, as disclosed elsewhere in this report.) 

Restricted 

(A written report prepared under Standards Rule 

 2-2(b) 

, pursuant to the Scope of Work, as disclosed elsewhere in this report, 

Appraisal Report 

restricted to the stated Intended use only by the specified client and any other named Intended user(s).) 

Comments on Standards Rule 2-3 

1 certify that, fo the best of my knowledge and belief: 

- The statements of fact contained in this report are true and correct, 

- The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional 

analyses, opinions, and conclusions. 

+ Unless otherwise indicated, 

| have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 

- Unless otherwise indicated, 

| have performed no Services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year 

period immediately preceding acceptance of this assignment. 

- {have no bias with respect to the property that is the subject of this report or the parties involved with this assignment. 

- My engagement in this assignment was not contingent upon developing or reporting predetermined results. 

- My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the 

client, the amount of the value opinion, the attainment of a stiputated result, or the ocourrence of a subsequent event directly related to the intended use of this appraisal. 

- My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that were 

in effsct at the time this report was prepared. 

- Untess otherwise indicated, 

| have made a personal inspection of the property that is the subject of this report, 

- Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification (if there are exceptions, the name of each 

individual providing significant real property appraisal assistance is stated elsewhere in this report). 

Reasonable Exposure Time 

(USPAP defines Exposure Time as the estimated length of time that the property interest being 

appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal.) 

My Opinion of Reasonable Exposure Time for the subject property at thie market value stated in this report is: 

180 Days 

Exposure time is a retrospective opinion based on an analysis of past events assuming a compefitive and open market. Reasonable exposure time inherent in the 

market value concept is always presumed to precede the effective date of the appraisal. 

Comments on Appraisal and Report Identification 

Note any USPAP related issues requiring disclosure and any State mandated requirements: 

The use of this Restricted Appraisal Report is limited to the client and the named intended user(s) in the report. The report may not 

contain supporting rationale for all of the opinions and conclusions set forth in the report, 

in Michigan Appraisers are required to be licensed and are now Regulated by the Michigan Department of Licensing and Regulatory 

Affairs, P.0. Box 30670, Lansing, MI 48909 

APPRAISER: 

SUPERVISORY or CO-APPRAISER (if applicable): 

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revlous survey by Leslonou 

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#20041.

County GIS Map 

- Aerial View 

Subject 

E Seth Rd, "Parcel 1"

Subject Land Photo Page 

Client 

Bernard T. Rocca IV 

Property Address 

E Seth Rd, "Parcef 1" 

City 

Northport 

County 

Leelanau 

State 

Mi 

Zip Code 

49670 

Owner 

Bernard T. Rocca IV 

Subject Front 

E Seth Rd, "Parcel 1" 

Fi, 

Sales Price 

NA 

Date of Sale 

12/31/2024 

Site Area 

445'BIuffLkMI/10.00ac 

Location 

Lk Mich./LeelanauTwp. 

Topo / View 

HighBluff/LkMich&sles 

Improvements 

FutureSharedStairToLakeMI 

Other 

Conservation Esmnt. 

Subject Rear 

Subject Street

Land Comparable Images 1-3 

Client 

Bernard T. Rocca IV. 

Property Address 

_E Seth Rd, "Parcel 1" 

City 

Northport 

County 

Leelanau 

State 

MI 

Zip Code 

49670 

Owner 

Bernard T. Rocca IV 

Comparable #1 

E Seth Rd, "Parcel 1 & 3 three" 

Comparable #2 

E Seth Rd, "Parcel 4" 

| 

Comparable #3 

| 

E Seth Rd 

il 

Comparable 

1 

E Seth Rd, "Parcel 1 & 3" 

Prox. to Subj. 

Less than 0.01 miles 

Sales Price 

900,000 

Date of Sale 

07/23/2004 

Site Area 

445'BUUfiLKMI/13.05a¢ 

Location 

Lk Mich. /LeelanauTwp. 

Topo / View 

HighBlufi/LkMich&sles 

Improvements 

FutureSharedStairToLakeM] 

Other 

Conservation Esmnt. 

Comparable 

2 

£ Seth Rd, "Parcel 4” 

Prox. to Subj. 

0.12 miles SE 

Sales Price 

320,000 

Date of Sale 

05/01/2025 

Site Area 

4.82 ac 

Location 

Lk Mich /LeelanauTwp. 

Topo / View 

Rolling/Countryside 

Improvements 

FutureSharedStalrTolL.akeMi 

Other 

Conservation Esmnt. 

Comparable 

3 

E Seth Rd 

Prox. to Subj. 

Less than 0.01 miles 

Sales Price 

1,125,000 

Date of Sale 

03/02/2022 

Site Area 

900"BlufiLkMY/28.00ac 

Location 

Lk Mich. /LeelanauTwp. 

Topo / View 

HighBluff/LkMich&lsles 

Improvements 

None 

Other 

None

Land Comparable Image 4 

Client 

Bernard T. Rocca IV. 

Property Address 

E Selh Rd, "Parcel 1" 

cy 

Northport 

Sounty 

1 eelanau 

Sule 

py 

Inbods 

49670 

Owner 

Beard 7. Rocca iV. 

Comparable 

#4 

| 

| 

Hee 

| {Sse 

Comparable 4 

12063 N Foxview Or 

Prox. fo Subject 

2.27 miles NE 

Sale Price 

445,000 

Gross Living Area 

Total Rooms 

Total Bedrooms 

Total Bathrooms 

Location 

Lk Mich /LeelanauTwp. 

View 

Site 

174'BlufiLkMY/1.69ac 

Quality 

Age

Location Map 

Client 

Bernard T. Rocca IV. 

Property Address 

E Seth Rd, "Parcel 1" 

Clty 

Northport 

County 

Leelanau 

Stats 

MI 

Zip Code 

49670 

Owner 

Bemard T. Rocca IV. 

a la mode, in 

COMPARABLE No. 3 

£ Sath Rd 

Lass than 0.01 miles 

£ Sath Re, "Parca 

1 & 3° 

Less than 0.01 miles 

"COMPARABLE No. 2 

E Seth Rd, "Parcel 4" 

0.12 

miles St 

COMPARABLE No. 4 

3 

12063 N Foxview Dr 

k 

2.27 miles NE

Appraiser’s Qualifications 

- Page 

1 

CAREBONELL APPRIASAL, INC, 

REAL ESTATE APPRAISER / OWNER 

JUAN CARBONELL 

MICHIGAN CERTIFIED GENERAL APPRAISER # 

| 20500084 

| 

- SINCE 

1 991 

CARBONELL APPRAISAL, INC. 

| 19 MoNROE ST, SUITE 

101 

TRAVERSE CITY, Ml 46684 

PHONE (23 |) 835-4889 

Email. 

je@carbonellappiaisal.com 

Wee Pace 

 www.CatbonellAppraisal.com 

QUALIFICATIONS OF THE APPRAISER 

Juan Carboneli 

Michigan Certified General Real Estate Appraiser #1205000841 (since 1991) 

APPRAISAL EXPERIENCE 

fa 

Appraiser & Owner Carbonell Appraisal, Inc. 1985: Present 

Appraiser Associated with Michael Tamow, MAI, RM, 1991 — 1995 

Garfield Charter Township Board of Review Member 1995 - 1999 

Garfield Charter Township Deputy Assessar, 1989 — 1991 

Garfield Charter Township Residential Appraiser, 1987 - 1989 

PROFESSIONAL AFFILIATIONS 

Traverse Area Association of Realfors (MLS Committee Member 1996} 

Northern Great Lakes Regional MLS 

Aspire North Reattors (fka. Traverse Area Association of Realtors) 

Michigan & National Associations of Realtors 

MICHIGAN STATE LICENSE / CERTIFICATIONS 

Certifiad General Real Estate Appraiser, #1205000841, November 1981 - Present 

Advanced Assessing Officer (Level 3) #R-5583, August 1989-2017 

State Assessors Board Level Il Certification, September 1987 

State Assessors Board Level | Certification, April 1987

Appraiser’s Qualifications - Page 2 

APPRAISAL EDUCATION 

State Assessors Board, Level { Course 

- 1986-87 

AAO, Course 2 Income Approach to Value 

- 1987 

IAAQ, Course 301 Mass Appraisal 

Residential Property 

.-. 

1988 

# 

Michigan Assessors Assoc., Property Tax Law & Exemptions 

- 

1988 

Michigan Assessors Assoc., Income Approach If - 1989 

Michigan Assessors Assoc., Commercial/indusirisl Manual 

 - 

1989 

Michigan Township Assoc., Michigan Tax Tribunal - 1989 

Michigan 

Assessors 

Assoc., 

Hawletl-Packard 

Financial 

Calculator - 1930 

State Assessors Board, Computers in Assessing (instructor) 

- 

+ 

1990 

State 

Assessors 

Board, 

Economic 

Condition 

Factors 

{Instructor) 

- 1991 

Michigan Assessors Assoc., Namative Appraisal - 1991 

Appraisal Institute, Basic income Capitalization - 1993 

Appraisal Institute, Appraisal Principles — 1994 (Successful 

challenge} 

Appraisal Institute, Standards of Professional Practice, Part A 

- 

1994 

Appraisal institute, Appraisal Procedures — 1994 (Successful 

challenge) 

National Assoc. of Realtors, USPAP & Environmental Issues, - 

1995 

State Assessors Board, Implementation of Proposal “A” - 1995 

PARTIAL CLIENT LIST 

Appraisal Enhancement Services 

Dwellworks, LLC 

First American Business Solutions 

Land Safe Appraisal Service, Inc. 

NOVO Appraisal Management Co, 

PCV Murcor, Inc. 

Safeguard Properties, inc. 

Solidifi Appraisel Management Co. 

StrestlLinks Appraisal Management Co. 

HomaeStrefch Nonprofit Housing Corporation 

Alden State Bank 

Central State Bank 

Chemical Bank 

Citizens Bank 

Fifth-Third Bank 

First Community Bank 

Honor Bank 

Huntington National Bank 

Independent Bank 

PNC Bank 

Stale Savings Bank 

West Shore Bank 

4Front Credit Unlon 

TBA Education Credit Union 

MSU Federal Credit Union 

Navy Faderal Credit Union 

Traverse Catholic Federal Credit Union 

ADMIREE, The Appraiser 

& the Law - 1997 

ADMIREE, Surveying, Planning & Zoning ~ 1999 

Northen Mich. University, USPAP 

— 1999 

McKissock, Factory Built Housing - 2003 

McKjssock, Information Technology & the Appraiser - 2003 

McKissock, FHA Appraising Today — 2003 

Mich Assessors Assoc, Advanced Income Approachi&li- 2003 

Worldwide ERC,Relocalion Appraisal Training Program — 2006 

McKissock, Appraising FHA Today — 2009 

McKissock, FHA Appraiser Inspection Checklist Course — 2009 

McKissock, Income Property Analysis and Valuation - 2011 

McKissock, Uniform Appraisal Dataset - 2011 

McKissock, Ad Valorem Tax Consultation - 2011 

McKissock, Green Building for Appraisers — 2011 

McKissack, Disclosures and Disclaimers — 2011 

McKissock, Expert Witness for Commercial Appraisers — 2013 

McKissock, 2014-15 National USPAP Update — 2014 

McKissock, Applications of Appraisal Analysise — 2014 

McKissock, 12 Steps to USPAP Compilant Appraisals — 2015 

McKissock, The New FHA Handbook 4000.1 

2015 

Mich.Assessors Assoc, Mich. Tax Tribunal Appeals - 2015 

McKissock, 2016-17 National USPAP Update - 2016 

OREP, How to Support & Prove Adjustments - 2017 

McKissock, Michigan Appraisal Law ~ 2019 

McKissock, 2020-21 National USPAP Update — 2020 

Continuing Education Courses from 2020 - Present date 

NEI Relocation Service 

Home Equity Relocation Company 

PHH Relocation Company 

ReMax Relocation Company 

Weichert Relocation Resources 

Joseph E. Quand, Attorney 

Teny C. Rogers, Attomey 

James R. Williams, Attomey 

Amy M. Swogger, Attorney 

Stephen C. Chambers, Attormey 

Cunningham Davison Rogers & Alward, Atfomeys 

Robert Guyot Il, Attomey 

Road & Shaip, Attorneys 

Smith Haughey Rice & Roegge, Attorneys 

Young, Graham, Elsengeimer & Wendling PC Attornays 

GroganLaw, PC 

Rosl & Gardner, P.C. 

Leelanau Land Conservancy 

Grand Traverse Regional Land Conservancy 

Grand Traverse Band of Ottawa & Chippewa Indians 

Private Individuals, Partnerships, LLC's, Estates & Trusts

PEZZETTI, VERMETTEN, POPOVITS & UMULIS, P.C. 

ATTORNEYS AT LAW 

MICHELLE L. SCHUBERT 

600 E. FRONT STREET, STE. 102 

E-mail: mschubert@mich-legal.com 

TRAVERSE CITY, MI 49686 

(231) 929-3450 

Facsimile (231) 941-9568 

July 30, 2025 

VIA FEDERAL FIRST-CLASS MAIL 

State of Michigan 

Michigan Tax Tribunal 

2" Floor MOAHR 

2407 N. Grand River Avenue 

Lansing, MI 48906 

Re: 

Bernard T. Rocca and Rebecca Rocca v Leelanau Township 

Dear Sir or Madam: 

Enclosed please find Petitioner’s Property Tax Petition with exhibits to be filed. Also enclosed 

please find a check in the amount of $400.00 for the filing fee. Upon receipt of a Docket Number Petitioner 

will serve the Petition upon all parties and file a Proof of Service of same with the Tribunal. 

Sincerely, 

— 

Michelle L. Schubert 

MLS 

Encls. 

15988.0001

Pezzetti, Vermetten, Po

600 E. Front Str

Traverse City

State of M

Michigan Ta

2nd Floor 

2407 N. Grand 

Lansing, M

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