25-002325.pdf
Fred Blackwood, Jaqueline Blackwood, Petitioners V Township Of Long Lake, Respondent · 25-002325-TT
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Page 1
RECEIVED
"JUL
1 4 2025
MICHIGAN TAX TRIBUNAL
N
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-002325
Section 1: Respondent’s Contact Information
First Name
MJ.
Last Name
Charter Twp Long Lake
Mailing Address {No., Street, P.O. Box or Rural Route)
8870 North Long Lake Rd
City or Town
State
ZIP Code
Traverse City
Ml
149685
Telephone Number
’
231-534-4280
Email Address (do not enter uniess you want MTT to send ali correspondence via email)
assessor@longlaketownship.com
Section 2: Respondent's Attorney/Authorized Representative’s Contact Information
First Name
Ml.
Last Name
Angela
W
|Friske
Firm
Name (if an;
“Assessor of Long Lake Twp
Mailing Address (No,, Street, P.O. Box or Rural Route)
same as above
City or Town
State
ZIP Code
Telephone Number ame
Email Address (do not enter unless you want MTT to send all correspondence via email)
same as above
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 506% or more?
O Yes
No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one anather.
O Yes
0 No
Not ApplicablePage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Property value was determined using the cost approach plus land value. Economic Condition Factor Study and Land Value Study for this property is attached to this response. At Board of Review petitioner supplied sales of homes not necessarily similar to subject in quality of construction, location, land attributes, age, and condition. There was no analysis made (ie; residential appraisal) to adjust for differences. Better more recent comparables are available. This appeal involves a new construction home. If an good recent residential appraisal is provided, a stipulated value would be considered. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes [No If yes, check which BOR Petitioner attended: March O July Od December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [mm] Yes O No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [ll] Yes [m] No If yes, cite the Board's authority. Was the assessment(s} at issue established as the result of a clerical error or mutual mistake of fact? [i] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Yes No If so, what is the issue date?
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? [1 Yes
No
If Yes, check which BOR Petitioner attended: [| March
[] July
[] December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER |S APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption at
a BOR? [lm] Yes
[I] No
If Yes, check which BOR Petitioner attended: [Wn] March
[W] July
[| December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personal
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information ruse the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
Classification of Property:
Real
Personal
(checkone)
Agricultural
Commercial .Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
|
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$330,600
Current Taxable Value as established by the BOR:
$266,268
What do you believe is the fair market value {also known as True Cash Value)?
$661,200
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$330,600
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,Page 4
07/02/2025 valuation Report B AM AssessmentRoll Roll: LONG 10:29 LAKE TWP 2025 28-08~025-029-00 2025 Est. T.C.V. BLACKWOOD FRED & JACQUELINE Property Class: 401 6969 BOONE RD Map #: LONG LAKE TOWNSHIP (CHARTER) TRAVERSE CITY, MI 49685 Land value Estimates for Land Table 00007.DYER LAKE WATERFRONT . * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value DYER LAKE FRONT 100.00 0.00 1.0000 1.0000 1950 100 195,000 DYER LAKE FRONT 3.00 0.00 1.0000 1.0000 1950 50 EXCESS FRONTAGE/NOT DVDBLE 2,925 LOT SIZE 1.310 Acres 0 100 00 103 Actual Front Feet, 1.31 Total Acres Total Est. Land value = 197,925 Land Improvement Cost Estimates Description Rate Size % Good cash value D/wW/P: 4in Ren. Conc. 11.69 1045 99 12,094 Total Estimated Land Improvements True Cash value = 12,094 Cost Est. for Res. Bldg: 0 Single Family B cls B B1t 2024 (11) Heating System: Forced Heat & Cool Ground Area = 1458 SF Floor Area = 1458 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=99/100/100/100/99 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 Story Siding Slab 1,458 Total: 264,101 261,460 other Additions/Adjustments Plumbing 3 Fixture Bath 1 10,527 10,422 Extra Sink 1 1,748 1,731 Water/Sewer Septic System - MI 1 12,006 11,886 well, 200 Feet 1 12,442 12,318 Garages Class: B Exterior: Siding Foundation: 42 Inch (Finished) Base Cost 543 43,473 43,038 Common Wall: 1 wall 1 -3,672 ~3,635 porches cep (1 story) 441 15,929 15,770 Cccp (1 story) 15 728 721 Fireplaces Direct - vented Gas 1 5,308 5,255 Totals: 362,590 358,966 Notes:
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10/24/2024 ECF Analysis for: 08 - CHARTER TWP OF LONG LAKE Page: 2/3 11:00 AM (Proof Run) D8: Longlaket: Neighborhoods Used: [ry — — : ——— <LRLRLRLLS single Family Computed Costs by Manual SE555355>> * style * 91..100 81..90 71..80 61..70 51..60 0..50 D . [4] 0 0 [4] 0 0 fan] 120,754 120,754 120,754 120,754 120,754 120,754 C 210,168 210,168 210,168 210,168 210,168 210,168 BC 218,478 218,478 218,478 218,478 218,478 218,478 B 856,850 856,850 856,850 856,850 856,850 856,850 A 0 0 0 [ 0 0 LOG HOME [J] 0 0 0 0 0 LOG HOMES [1] 0 0 0 [4 0 RANCH 0 0 [4] i] [4 0 QUAD-LEVEL 0 0 [4] 0 0 0 Total Single Family Costs by Manual : 1,406,250 Total Mobile Home Costs by Manual 0 Total Town Home Costs by Manual 0 Total Agricultural Costs by Manual 0 Total Commercial Costs by Manual 0 <LLLLLLLLLLL Single Family Sale Residual values SEOBEEESIIHD> * Style * 91,.100 81..90 71..80 61..70 51..60 0..50 D [4] 0 0 0 0 0 [1] 164,393 164,393 164,393 164,393 164,393 164,393 [+ 185,442 185,442 185,442 185,442 185,442 185,442 BC 245,086 245,086 245,086 245,086 245,086 245,086 B 1,173,058 1,173,058 1,173,058 1,173,058 1,173,058 1,173,058 A 0 0 0 0 0 0 LOG HOME 0 0 [4 0 [4] 0 LOG HOMES 0 [J 0 0 [4] 0 RANCH 0 0 [4] 0 [1] 0 QUAD~LEVEL 0 0 0 0 [4] 0 Total Single Family Sale Residual values : 1,767,979 Total Mobile Home Sale Residual values : 0 Total Town Home Sale Residual values 0 Total Agricultural Sale Residual values [4] Total Commercial sale Residual values 0 <KLLLLLLLLLLLL Statistics for this Analysis pe # valid # Invalid coefficient of coefficient of Price Related sales sales . Dispersion (%) variation (%) Differential H 0 12.46 14.46 1.072 after Application of E.C.F.5s 7.87 11.66 1.018 <<< Economic Condition Factor Estimates (# of data points) 555555 * style * 91..100 81..90 71..80 61..70 51..60 0..50 D 1.000 0) 1.000 0) 1.000C 0) 1.000C 0) 1.000C 6) 1.000( 0) cD 1.361 2) 1.361( 2) 1.361( 2) 1.361C 2) 1.361( 2) 1.361( 2) C 0.882( 1) 0.882(¢ 1) 0.882( 1) 0.882( 1) 0.882( 1) 0.882( 1) BC 1.122¢ 1) 1.122 1) 1.122¢ 1) 1.122C 1) 1.122¢ 1) 1.122¢ 1) B 1.369C 1) 1.369C 1) 1.369( 1) 1.369C 1) 1.369( 1) 1.369C 1) A 1,000 0) 1.000¢ 0) 1.000C 0) 1.000C 0) 1.000( 0) 1.000( 0) LOG HOME 1.000¢ 0) 1.000 0) 1,000 0) 1.000( 0) 1.000¢ 0) 1.000 0)
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10/24/2024 ECF Analysis for: 08 - CHARTER TWP OF LONG LAKE Page: 1/3 11:00 AM (Proof Run) DB: LongLakeMI Neighborhoods Used: 00004 - DYER LAKE WATERFRONT 6919 BOONE RD Parcel Number ** valid Sale ** Class AdjsalePrice Landvalue 08-025-028-20 6/16/2023 00004 469,000 283,558 Occupancy style %Good Residualvalue CostByManual E.C.F. Single Family ¢ 70 185,442 210,168 0.882 View Parcel 1267 DYER LAKE RD Parcel Number ** valid sale ** Class AdjSalePrice Landvalue 08-345-003-00 6/1/2023 00004 185,000 150,042 Occupancy style %Good Residualvalue CostByManual E.C.F. single Family cp 60 34,958 52,626 0.664 view Parcel 6802 BRANDOW WOODS DR Parcel Number *% valid sale ** Class AdjSalePrice Landvalue 08-025-023-00 3/10/2023 00004 1,590,000 416,942 Occupancy style %Good Residualvalue CostByManual E.C.F.: Single Family B 84 1,173,058 856,850 1.369 View Parcel 1249 DYER LAKE RD Parcel Number ** valid sale ** Class AdjsalePrice Landvalue 08-345-004-00 11/28/2022 00004 400,000 154,914 Occupancy style %Good Residualvalue CostByManual E.C.F. single Family BC 75, 245,086 218,478 1.122 View Parcel 1225 DYER LAKE RD Parcel Number ** valid sale *¥ Class AdjSalePrice Landvalue 08-345-005-00 6/1/2022 00004 285,000 155,565 occupancy style %Good Residualvalue cCostByManual E.C.F. Single Family CD 70 129,435 68,128 1.900 View Parcel
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR DIRECTOR Fred Blackwood, Jacqueline Blackwood | MICHIGAN TAX TRIBUNAL Petitioner(s) \Y MTT Docket No.25-002325 Charter Township of Long Lake Respondent(s) PROOF OF SERVICE Angela W. Friske states that on 7/3/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Fred Blackwood, Jacqueline Blackwood 2080 Bone Rd Holly MI 48442 RAINY. [Signatur of person who is walp copy] Angela W. hee Assessor
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aged te To: Mic Po Lans