26 000365.pdf
Fredrick Berean, Petitioner V Township Of Genoa, Respondent · 26-000365-TT
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STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL FREDRICK & DIANE BEREAN, Petitioner vs MOAHR Docket 26-000365 GENOA CHARTER TOWNSHIP, Livingston County Respondent PROOF OF SERVICE Now comes Debra Rojewski, who being first duly sworn, deposes and says that on May 6, 2026 she did serve true copies for ANSWER TO PETITION the above captioned matter with all postage prepaid on: FREDRICK & DIANE BEREAN 1121 EULER RD BRIGHTON MI 48114 By placing said document in an envelope addressed to the above listed party with all postage fully prepaid and by depositing the said envelope in a receptacle for the United States Mail and via Michigan Tax Tribunal e-file system Further, de Subscribed and sworn to before me a notary public for said county, on 7 6, 20! Jessida L. Buttermore\ Notary Public for Livingston County My Commission Expires 11/9/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-000365 Section 1: Respondent’s Contact Information Unit of Government GENOA CHARTER TOWNSHIP Mailing Address (No., Street, P.O. Box or Rural Route): 2911 DORR RD City or Town: State: ZIP Code: BRIGHTON MI 48116 tT810.227.5225 Email Address (do not enter unless you want MTT to send all correspondence via email): DUFFY@GENOA.ORG Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: M.L: Last Name: DEBRA L ROJEWSKI Firm Name (if any): Mailing Address (No., Street, P.O. Box or Rural Route): 2911 DORR RD City or Town: State: ZIP Code: BRIGHTON MI 48116 Telephone mere 1 0 . 227 . 5225 Email Address (do not enter unless you want MTT to send all correspondence via email): DUFFY@GENOA.ORG Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. [J ves [No WI NotApplicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? Vl Yes a No
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal THE ASSESSED VALUE WAS DETERMINED BY USING A 24 MONTH SALES STUDY WITHIN THE PETITIONERS NEIGHBORHOOD. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes [No If yes, check which BOR Petitioner attended: 7} March O July | December If the July or December BOR revised the assessment(s) at issue, did it have authority? OJ Yes v No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Od Yes No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information use the muttipte parcel form for additional, contiguous parcels. Parcel Number 474 1-1 2-100-01 5 Classification of Property: Real Personal [J (check one) Agricultural (J Commercial [J Industrial [J ~~ Residential @ Timber-Cutover (1 ~~ Developmental [J Utility [J (check one) Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review: by the Board of Review: Ra 00 300.068 What do you believe is the fair market value (also known as true cash value)? 670,600 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed B d val value by .5) 335,300 assessed value) 300,068 Signature ‘required R or Attorfiey/Authoriz} dRepresentative’s Signature:
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05/05/2026 valuation Report . 1: 02:02 PM Assessment Roll: GENOA 4711-12-100-015 2026 Est. T.C.V. BEREAN FREDRICK & DIANE Property Class: 401 1121 EULER RD Map #: GENOA CHARTER TOWNSHIP BRIGHTON, MI 48114 Land value Estimates for Land Table 4500.4500 (47070) HOWELL M & B * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value LAND TABLE A 11.068 Acres 18,649 100.000 206,408 11.07 Total Acres Total Est. Land value = 206,408 Cost Est. for Res. Bldg: 1 single Family BC Cls BC Blt 2021 (11) Heating System: Forced Heat & Cool Ground Area = 1758 SF Floor Area = 1758 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 Basement 1,758 Total: 365,526 361,870 other Additions/Adjustments Basement, Outside Entrance, Below Grade 1 4,002 3,962 Plumbing 3 Fixture Bath 1 6,911 6,842 Extra Sink 1 1,424 1,410 water/Sewer Septic System - MI 1 5,702 5,645 well, 200 Feet 1 12,529 12,404 beck Treated wood w/Roof (Deck Portion) 200 4,462 4,417 Treated wood w/Roof (Roof Portion) 200 4,686 4,639 Garages Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 576 32,492 32,167 Common wall: 1 wall 1 -3,153 -3,121 porches cece (1 story) 114 4,497 4,452 Foundation: Basement 114 3,551 3,515 Fireplaces Direct - Vented Gas 1 4,527 4,482 Totals: 447,156 442,684 Notes: ECF (4500 (47070) HOWELL M & B) 1.016 => TCV: 449,767 Ag. B1d 1 2021, 4 wall Barn - General Purpose Class:D,Frame Quality:Low Cost Height: 8 ft Description Rate Size Cost New Base Cost 19.27 550 10,599 pefault walls 12.08 550 6,644 phy/Ab.Phy/Func/Econ/Comb. % Good=82/100/100/100/82 Depr. Cost = 14,139 ECF (4500 (47070) HOWELL M & B) 1.016 => TCV of Bldg: 1 = 14,365 Total Estimated True Cash value of Agricultural Buildings = 14,365
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05/05/2026 valuation Report 02:02 PM Assessment Ro11: GENOA 2026 Est. T.C.V. 4711-12-100-015 = 670,540 Est. TCV/Total Floor Area = 381.42 2025 Assessed MBOR S.E.V. Base for Cap IRM 320,800 320,800 320,800 292,180 2.70 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 0 14,500 0 0 7888 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 335,300 335,300 335,300 300,068 300,068 300,068
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SKETCH/AREA TABLE ADDENDUM SUBJECT INFO File No.: Parcel No.: 4711-12-100-015 Property Address: 1121 EULER RD City: BRIGHTON County: Livingston State: MI ZipCode: 48114 Owner: BEREAN FREDRICK & DIANE Client: Client Address: Appraiser Name: Inspection Date: SKETCH 20' wd w/roof 200 SF A 56' Utility Building 550 SF iling Height © Ie 1st/b 8' Ceiling Height = S 1758 SF © 9' CEILINGS 22; 43' CC] Plosmt 114 5 0 qa 19 arage _garag 3 BEDROOMS y, ©576SF 2 FULL BATH 1 EXTRA SINK 1 DVFP 24" AIC Driveway ARB! Md sweten AREA CALCULATIONS SUMMARY COMMENT TABLE 1 Code Description Factor Net Size Perimeter Net Totals S 1st/b 1.0 1758.0 184.0 1758.0 ccp ccp 1.0 114.0 50.0 114.0 garage garage 1.0 576.0 96.0 576.0 Utility Utility Building 1.0 550.0 94.0 550.0 wd w/ r wd w/roof 1.0 200.0 60.0 200.0 COMMENT TABLE 2 COMMENT TABLE 3 © ILOOKABOUT (US) Inc. dba Apex Software Page 1