Dombnkowski.pdf

Kevin Dombkowski, Petitioner V City Of Frankfort, Respondent · 24-003737-TT

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RECEIVED 

JUL 8 0 2024 

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rts 

ai 

(50 

a 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.l. 

Last Name/Company Name 

Kevin 

J 

Dombkowski 

Mailing Address (No., Street, P.O. Box or Rural Route) 

419 Harbor PI 

City or Town 

State 

ZIP Code 

Frankfort 

Mi 

49635 

Telephone Number 

Fax Number 

(734) 255-4528 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

kjd@med.umich.edu 

Section 2: Petitioner’s AttorneyiAutherized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Tranlnfosqe06 

 2R762377-1 

OW23/24 

Address (No., Street, P.O. Box or Rural Route) 

Chih: 

aE 

Ant: 

$900 00 

1D: 

JULIE SCULAKER 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you | [[] vest 

[] No**

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ail that appty) 

[¥ True Cash and Taxable Value 

[J Poverty Exemption 

{0 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{71 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

O classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Assessed Value and State Equalized Value (SEV) for this propery is incorrect and has been so following the completion of an addition to ihe residence in 2021. Estoneous information 

was subsequently added by the City of Frankfort Assessor to the property tax record resulting in an incorrectly high Assessed Value, SEV, and Taxable Value. 

A petition was subsequently made to the Frankfort BOR (March 2024) which included delaits calculating the true square footage of the residence. A partat adjustment 

was made by the BOR 

to the Assessed Value with no explanation, but it st) reflects an incorrectly high value. A full copy of the palition filed to the BOR and their determination are enclosed in this appeal packet. 

‘The Frankfort BOR pointed out in their determination that their assessment process uses the EXTERIOR building Gimensions, which was meant to clarify Ihat some of my square footage 

calculations based on INTERIOR dimensions were inaccurate. Aside from thal, 2 issues remain that require a remedy: 1) although the exterior dimensions used by the City Assessor for the 

“original residence” appear to be correct, the exterior dimensions used for the new addition® are not; and 2) the square faotage calculation for he *new addition” includes square footage for 

a space thal daes not exist in the residence, 

Issue 1. The exterior dimensions of he new addition from the builder's as-built drawings show a footprint of 2817 x 19'-0°, which is 634 sq. fL at 2 stories (total = 1,086 sq. ft). Ad additional 

space of 44 sq. ftis projected as the enlry space and closet; a covered porch extends beyond Ihat for an distance of an additional 50°. 

Frankforf's property Valuation Report schematic 

shows a 30' x 20° addition, but also shows an incorrectly configured foyer space and covered porch which they catculate to be a total of 650 sq. ft, and this is counted as 2 stories {total = 

1,300 sq. f1.). This results in a (1,300 - 1,068) = 232 sq. ft. overstatement of the building space. 

fssue 2, The 2024 Property Valuation Report square footage detail {see enclosed March 2024 petition to the Frankfort BOR) includes a reference to square footage in the new addition as 

being 2 stories at 650 sq. ft, which is incorrect as noted in Issue 1. However, it goes further to include an additional 650 sq, ft, as if some ather room of that size exisls in the residence. 

it 

does not, as can clearly be seen in the as-built drawings or by an on-site inspection of the properly. 

§ inviled the BOR members to come to my home lo find tre phantom space (they 

declined); it does not exist in my home. Note that the olher values for the original residence appear to be correct and are aot disputed here, This issue resulls in a 650 5g. it overstatement of 

the building space. 

Remedy, Combined, the issues note resull in an overstatement of (232 sq. fl. + 650 sq. fL) = 882 sq. ft. Using the Gily's average cost per sq. ft. mulliplier ($134.05), this results in the 

building new cost belng overstated by $118,236, ($111,556 depreciated). Note that this is probably a canservative estimate since the new space in question should have a higher cost per 

sq. ft. multiplier that he average cost used here. The total depreciated cost shown in the Property Valuation Report ($498,685) should be reduced by this value, yielding an approximate total 

deprectated cost of $367,129, 

Using the Cily's Ecanamic Condition Factor (ECF) of 1.5, this would yield an estimated true cash value of $580,693. Without explanation, the City Assessor assigned a true cash value of 

$912,449, corresponding to a SEV and assessed value of $456,200. Based on comrections for the Issues detailed above, 1 believe that the assessed value should be approximately 

(§580,693 / 2) = $290,347 which is the correction requasted from the Tax Tribunal, Likewise, | believe that $290,347 Is also a fair estimate of the taxable value which was incorrectly 

increased based on the same miscalculations by lhe City Assessor. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? jw] Yes 

dd No 

If Yas, check which BOR you attended AND attach the BOR decision: [w.} March 

0 July 

|} December 

tf No, check the applicable reason(s): 

[m} Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 36 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form far additional, contiguous parcels. 

Parcel Identification Number: 

10-51-010-156-01 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

$431,200 

Current Taxable Value as established by the BOR: 

$349,168 

What do you believe is the fair market value {also known as True Cash Value)? 

$580,693 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

$290,347 

If you belleve the Taxable Value differs from your contention of Assessed Vaiue, enter your contention of Taxable Value. 

$290,347 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personat 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

a Yes 

[i] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J Yes 

[A 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *gequired 

~~ 

Petitioner or 

Attos CA 

pH? s war of

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. 

Petition Number 

PZ |Z 

N/R 5). 0/10 _ /55 

_ Y, J 

1. ASSESSED VALUE 

Disposition by > i Review, The Board of Review must state 

——— 

a 

[| Denied 

Assessed Value Changed From 

ys; 200 

to] 

AA3/ 

J 200 

4 

/ 

Record of vote - Board or three member committee of board 

Chairperson’ {/] Yes 

[ 

|No LL 

vember: 3 

ves 

L] vo 

bed) 

Member: [ ]Yes [ 

]No 

initials 

Reason for board acfion org 723 LLdld) LE 7 DtecZe ge A 

te VZ4 DotNet 

dd 

nL Pls, 7, ct 

Lepr 

LP) pred 2) EP 

If you disagree with 

the decision /, the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura 

Personal Property may be appealed by July 31. The petition must be filed on a 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. 

[ 

|Denied 

[| Tentative Taxable Value Changed From 

Record of vote - Board or three member committee of board 

Chairperson: |_| Yes 

[ | No 

Member: [ | Yes 

[ | No 

Member: [ | Yes 

[|] No 

Initials 

Initials 

Tlnitials 

Reason for board action 

to 

If you 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 P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed 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 a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[Denied 

[_] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: 

JE 

Member: 

— 

Member: 

Sa 

p 

CJ Yes 

LJ No 

Initials 

LJ Yes 

LJ No 

Initials 

LJ Yes 

[J No 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at P.O. Box 30471, Lansing, MI 48909 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. 

] Exemption Request Denied 

L] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board

Michigan Department of Treasury 

618 (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 appeal to the Michigan Tax Tribunal 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

County 

| 

Owner's Name (Please Print or Type) 

Kevin Dombkowski and Julie Schumaker 

Township or City 

Frankfort 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

Benzie 

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) 

Parcel Number: 10-51-010-156-01 

419 Harbor PI, Frankfort 

[] Qualified Agricultural 

Property Exemption 

[x] Assessed Value 

] Tentative Taxable Value 

J Classification 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Protested Item 

Year 

2024 

Tentative Taxable Value 

$349,168 

Owner's Estimate of True Cash Value 

$670,000 

Assessed Amount 

$456,200 

2. 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 

Residential 

Classification should be (check one of the following): 

[] Agricultural 

[] Industrial 

[] commercial 

[] Residential 

] Timber Cutover 

J Utility (Personal Property Only) 

[] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If 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.) 

Rew qualified agricultural exemption granted by assessor (Enter 0 if exemption 

denie 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested) 

4. 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 

The assessed value is based on incorrect square footage of the building and overstated value of other additions. 

This 

can be clearly demonstrated by reviewing the as-built drawings and corresponding square footage for the building and

Michigan Department of Treasury 

618 (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 appeal to the Michigan Tax Tribunal 

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

TO 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) 

Kevin Dombkowski and Julie Schumaker 

Township or City 

County 

Frankfort 

Benzie 

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) 

Parcel Number: 10-51-010-156-01 

419 Harbor PI, Frankfort 

Protested Item 

Assessed Value 

[|_| Tentative Taxable Value 

[| Classification 

 [_] Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

Bete 

Ey 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$456,200 

$670,000 

$349,168 

2024 

2. 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 

Residential 

Classification should be (check one of the following): 

. 

[7 Agricultural 

] Industrial 

1 Timber Cutover 

OJ Utility (Personal Property Only) 

Il Commercial 

| Residential 

Ol Developmental 

3, PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If 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 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4, 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 

The assessed value is based on incorrect square footage of the building and overstated value of other additions. 

This

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. 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the-reason 

forte action below, 

[ 

]Denied 

| 

] Assessed Value Changed From 

to] 

lL 

Record of vote - Board or three member committee of board 

Chairperson: |_| Yes 

[_] No 

Reason for board action 

Initials 

MBmO8E: LC] Yes 

UJ No 

Initials 

Member: 0 Yes 

LJ No 

Initials 

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 P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura) 

Personal Property may be appealed by July 31. The petition must be filed on a 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. 

[Denied 

[] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [_] Yes 

[ | No 

Member: [| Yes 

[| No 

Member: [| Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

If you 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 P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed 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 a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J] Denied 

[] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [_] Yes 

[ 

| No 

Reason for board action 

Initials 

Member: L] Yes 

Ll No 

Initials 

Member: LJ Yes 

L] No 

initials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State. Tax Commission 

at P.O. Box 30471, 

Lansing, MI 48909 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. 

[] Exemption Request Denied 

] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board

Tax Assessment Appeal 

419 Harbor PI, Frankfort 

Parcel Number: 10-51-010-156-01 

1) 

Appeal Issue 

e 

The Assessed Value and State Equalized Value (SEV) for this property is incorrect and 

has been since the 2021 when an addition was completed on the residence. 

* 

Remedy Requested: We ask that the errors be reviewed and corrected to ensure that 

the Assessed Value and State Equalized Value (SEV) accurately reflect the property 

and the improvements made to the building. 

2) 

Supporting Documentation 

o 

Exhibit 1: Parcel location for 419 Harbor Place 

o 

Exhibit 2: Property Record Card for Parcel Number 10-51-010-156-01 (2024) 

» 

Exhibit 3: As-built drawings from Portland Construction Company (Honor, MI) 

¢ 

Exhibit 4: Summary of Floor Area from the as-built drawings to highlight original 

floor area. 

e 

Exhibit 5: History of Floor Area from Property Record Cards (2018-2024) 

e 

Exhibit 6: History of Taxable, Assessed and State Equalized Values (2018-2024)

| 

| 

| 

3) 

Narrative 

3.1 

— The floor area reported in Property Record Card is incorrect based on the as-built 

plans. The Property Record Card shows 3,326 SF Floor Area (Exhibit 2). 

3.2 — Portland Construction built the original residence {2010 completion) as well as the 

addition to match the original construction (2021 completion). The drawing shows interior 

floor area for the original construction as well as the addition. Exhibit 4 shows that the 

original residence (1,492 SF) and new addition (994 SF) now total 2,486 SF which overstates 

the floor area by 840 SF. 

e 

The property record card includes a reference to a 1 story space that has a Crawl 

Space for 650 SF. This space does not exist in this home — there is no 1 story 

portion, and there is no crawl space anywhere in the original or new 

construction. 

3.3 ~The over-stated floor area is used to estimate the cost to build the home new and its 

true cash value (TCV). These are estimates are inflated due to the incorrect floor area 

estimates used. 

3.4 — In addition, the Property Record Card shows the Other Additions / Adjustments for 

various built-ins and noteworthy additional fixtures. There are several errors in this section 

that overstate the estimate cost and TCV: 

* 

The Garage is counted as 448 SF, which is incorrect — the actual garage floor area 

is 315 SF. 

¢ 

The sauna (master bath) is valued at $10,388 in 2024 which is 103% increase 

over value assigned in 2021 ($5,128). 

o 

The property Record Card also lists Public improvements of 1) sidewalk and 2) 

curb; neither are not present at any point along Harbor Place. 

3.5 - Remedy Requested: We ask that the errors be reviewed and corrected to ensure that 

the Assessed Value and State Equalized Value (SEV) accurately reflect the property and the 

improvements made to the building which we estimate to be $670,000

Exhibit 1: 419 Harbor Place, Frankfort

Exhibit 2: Property Record Card for Parcel Number 10-51-010-156-01 (2024)

Parcel Number: 

10-51-010-156-01 

Jurisdiction: 

CITY OF FRANKFORT 

County: 

BENZIE 

Printed on 

03/11/2024 

Grantor 

Grantee 

Sale| 

Sale 

|Inst. 

[Terms 

of sale 

|Liber 

[Verified 

I Prent. 

| 

{ 

price 

Date 

| Type 

| 

|& 

Page 

|By 

| Trans. | 

| 

| 

HOWLEY, 

GERALD 

J 

& VICKI 

DOMBKOWSKI, 

KEVIN 

J 

& 

| 

325,000] 08/31/2017 

|WD 

[03-2RM'S LENGTH 

|2017R-03783 

{OTHER 

| 

100.0] 

1 

= 

: 

JOHNSON, 

BRIAN 

& 

SUSAN 

HOWLEY, 

GERALD 

J 

& VICKI 

| 

75,000] 07/16/2007 

|WD 

|03-ARM'S LENGTH 

|2007R-03913 

OTHER 

| 

100.0 

|VAVRR, 

DAVID 

S 

JOHNSON, 

BRIAN 

& SUSAN 

| 

160,000{ 

07/01/2005 

[wp 

[03-2RM"S 

LENGTH 

|2005R-04481 

OTHER 

| 

100.0 

| JOHNSON, 

GERHART 

H 

& KATH 

|[VAVRA, 

DAVID 

S 

| 

75,000] 

11/21/1994 

|W 

|16-1C 

PAYOFF 

[288/998 

OTHER 

| 

0.0 

Property Address 

|Class: 

RESIDENTIAL-IMPRO Zoning: 

R2 

(* 

|Building 

Permit (s) 

| 

Date 

| Number 

Status 

419 HARBOR 

PL 

School: 

FRANKFORT AREA SCHOOLS 

RES-ADD 

[ 

09/21/2020 

PB20-0288 

COMPLETE 

I 

P.R.E. 

100% 

08/09/2021 

RES-NEW 

HSE 

| 

12/17/2008 

|PB08-0437 

NO WORK 

ST 

Owner's Name/hddress 

MAP 

#: 

[08/21/2000 

[35387 

[NO WORK 57 

| 

DOMBROWSKL KEVIN 

J 

’ 

[2024 Est TCV 912,449 TCV/TFA: 274.34 

i 

T 

SOHUMBKER: JULIE. 

3 

IBA 

a 

| 

|v 

t 

Tand Value 

Estimates 

for Land Table 

01014.BLK 14 

: 

1 

419 HARBOR PL 

LX] mproved 

| 

| 

acan 

| 

a 

ue 

Es 

a 

a; 

e 

o 

FRANKFORT MI 

49635 

| 

Public 

| 

* 

Factors 

* 

| 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

| 

Tapayer's Name/Address 

Bice Read 

| HARBOUR PL 

100.00 

75.00 1.0000 1.0000 

1365 

100 

136,500 

|Gravel Road 

| 

100 Actual 

Front 

Feet, 

0.17 

Total Acres 

Total 

Est. 

Land Value 

= 

136,500 

DOMBKOWSKI KEVIN 

J 

| 

| 

419 HARBOR 

PL 

X 

|Paved Road 

FRANKFORT MI 49635 

| 

Storm Sewer 

| Land Improvement Cost Estimates 

| 

|X 

|sidewalk 

Description 

Rate 

Size 

% Good 

Cash Value 

2 ids 

Fencing: Vnyl, 

Slat, 

4-5' 

43.99 

192 

81 

6,841 

— 

|Sewer 

D/W/P: 

4in Concrete 

8.27 

1521 

85 

Tax Description 

X 

|Electric 

| Sauna 

10,493.48 

; 

9 

10,692 

COM AT NW COR BLK 

14 

E 200.56 

FT 

TO NW 

X 

|Gas 

| 

Total Estimated Land Improvements True Cash Value 

= 

=rEe 

COR LOT 

4 

S 

75 

FT 

TO POB 

E 100.31 

FT 

S 

x 

|cuzb 

. 

| 

! 

76.36 

FT TO SE COR LOT 

3 

W 100.34 

FT TO 

| 

[Street Lights 

I 

SW COR LOT 

4 

N 76.36 FT TO POB PRT LOTS 

| 

|standard Utilities 

| 

| 

3 

§ 

4 BLK 14 TOWN 

& HARBOR FRANKFORT 

| 

|underground Utils. 

| 

| 

SPLIT FROM 010-156-00 

FOR 1995 

[Topography 

of 

l 

DESC CORR FOR 2018 

(100.28 TO 100.31) 

| 

site 

| 

| 

P.A. 

419 HARBOR PLACE 

be Fear 

| 

| 

[[11/91 254/995; 08/00 BP; 07/05 

wi 

| 

2005R-04481 WD; 07/07 2007R-03913 WD; 

[Ro 30g 

| 

’ 

; 

i 

wi 

{sign 

| 

Landscaped 

1 

Swamp 

| 

[Aeedes 

| 

| 

Pond 

| 

| 

{Waterfront 

| 

|Ravine 

[ 

Wetland 

| 

Flood Plain 

Year 

Land 

Building] 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2024 

68,300 

387,900 

456,200 

349, 168C 

"CMB 10/25/2021 INSPECTED 

|2023 

8,300] 

284,700 

353,000] 

332,541C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2009.icMB 12/21/2020 INSPECTED 

[5G33 

| 

28,300 

320,100 

208,400 

T 

| 

Licensed To: 

City of Frankfort, 

County of 

|MC 

09/19/1992 INSPECTED 

[202 

| 

4 

’ 

08,400 

| 

316, 706C, 

Benzie, Michigan 

[2021] 

68,500 

114,900 

183,400] 

183, 400m 

147, 731C] 

+++ Information herein deemed reliable 

but 

not guaranteed***

Residential Building 

1 

of 

1 

Parcel Number: 

10-51-010-156-01 

Printed on 

03/11/2024 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

[Single 

Family 

Eavestrough 

X 

|Gas 

0il 

Elec. 

Appliance Allow. 

Interior 

1 

Story 

[Area|Type 

Year Built: 

2009 

gq! 

yp 

Mobile Home 

X[Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

74]cce 

(1 Story) 

ar Capacity: 

Town Home 

0|Front Overhang 

o 

1 

Dishwasher 

2nd/Same 

Stack 

Class: 

BC 

Duplex 

olother overhang 

Forced Air w/o Ducts | 

| 

Garbage Disposal 

Two Sided 

240|Wood Baleony 

lpiieriors 

Siding 

A-Frame 

X 

|Forced Air 

w/ 

Ducts 

Bath Heater 

Exterior 

1 Story 

Brick Ven.: 

0 

(4) 

Interior 

Forced. Hot Water 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

X|Wood 

Frame 

Electric Baseboard 

Hot Tub 

1 

|Prefab 

1 Story 

Common Wall: 

1 Wall 

X 

[Drywall 

Plaster 

Elec. 

Ceil. 

Radiant 

Unvented Hood 

Prefab 

2 

Story 

Foundation: 

42 

Inch 

Building Style: 

Paneled | 

[Wood T&G | 

[Radiant 

(in-floor) 

Vented Hood 

Heat Circulator 

Finished ?: Yes 

1970 TO CURRENT 

: 

: 

Electric Wall Heat 

Intercom 

Raised Hearth 

Auto. Doors: 

0 

> 

FEM 

& pecoration 

Space Heater 

Jacuzzi Tub 

Wood Stove 

Mech. 

Doors: 

0 

¥r Built 

[Remodeled 

[Ex 

[¥ [oxd 

[ 

[rin 

Wall/Floor Furnace 

1 

|Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

448 

2009 

2020 

_ 

Forced Heat 

& 

Cool 

oven 

$ 

Good: 

0 

Condition: 

Good 

Size 

of Glosets 

Heat 

Pump 

. 

1 

|[Microwave 

Class: 

BC 

Storage Area: 

0 

Lg 

|X 

|Ord 

Small 

No Heating/Cooling 

Standard Range 

Effec. 

Age: 

15 

No Conc. 

Floor: 

0 

- 

Central Air 

Self Clean Range 

Floor Area: 

3,326 

Room List 

Doors 

X [solid] 

[#-c- 

Wood Burnace 

Sans 

Total Base New 

: 

525,897 

E.C.F. 

[Bsmnt Garage: 

Basement 

{5) 

Floors 

Trash Compactor 

Total 

Depr Cost: 

498,685 

X 

1.500 

5 

i 

i 

. 

Carport 

Area: 

slise Frsow 

3 

(12) 

Electric 

Central Vacuum 

Estimated T.C.V: 

748,028 

Sei 

7|2nd Floor 

ie Sasi Harduoed 

200]Amps Service 

Security System 

= 

Other: 

Ceramic 

Tile 

_ 

3|Bedrooms 

thes 

No./Qual. 

of Fixtures 

[cost Est. 

for Res. Bldg: 

1 

Single Family 

1970 TO CURRENT Cls BC 

Blt 2009 

(1) 

Exterior 

X [Ex 

[Joe 

I 

[rin 

(11) 

Heating System: 

Forced Air w/ Ducts 

Wood/Shingle 

(6) 

Ceilings 

7 

I 

Ground Area 

= 

1860 

SF 

Floor Area 

= 

3326 

SF. 

Aluminum/ Vinyl 

No. 

of Elec. Outlets 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=85/100/100/100/85 

Brick 

X [Drywall 

[Many [x [pve. 

[ 

[Few 

Building Areas 

X 

[Composition 

(13) 

Plumbing 

Srories 

EE 

foundation 

ae 

Cost 

New 

Depr. 

Cost 

i 

ory 

iding 

a 

¥|Insulaticn 

, 

Average Fixture 

(s) 

* 

(2) 

Windows 

(7) 

Excavation 

3|3 Fixture Bath 

1.75 Story 

ng 

Slab 

* 

Many 

Large 

| Basement: 

0 

S.F. 

2 Fixture Bath 

2 story 

Siding 

Slab 

650 

X 

[Avg. 

X 

|Avg. 

Crawl: 

650 

S.F. 

Softener, 

Auto 

0.75 Story 

Siding 

Overhang 

192 

Few 

Smal 

Slab: 

1210 

S.F. 

Softener, 

Manual 

1 story 

Siding 

Overhang 

192 

ood Sach 

Height to Joists: 

0.0 

Solar Water Heat 

Total: 

445,866 

420,676 

Metal Sash 

No Plumbing 

Other Additions/Adjustments 

N 

as 

(8) 

Basement 

Extra Toilet 

i 

X 

|Vinyl Sash 

; 

Bluwbing 

os 

ge 

TTT 

rT 

Extra Sink 

3 Fixture Bath 

2 

13,857 

13,441 

Srind 

ia 

p 

od pea 

1|Separate Shower 

Separate Shower 

1 

2,806 

2,722 

X 

|Horiz. 

Slide 

oure: 

onc. 

Ceramic 

Tile 

Floor 

Vent 

Fan 

3 

1.102 

1.060 

Casement 

Stone 

Ceramic Tile Wains | porches 

Double Glass 

Treated Wood 

Ceramic Tub Alcove 

CCP 

(1 

Story) 

44 

1,743 

1,691 

. 

Patio Doors 

Concrete 

Floor 

3|vent 

Fan 

Balcony 

river & Screens | 

(9) Basement Finish 

(14) Water/Sewer 

Wood Balcony 

240 

12,108 

11,745 

(3) 

Roo 

Recreation 

SF 

Garages 

X 

[Gable 

Gambrel 

Living 

SF 

~ 

cates fares 

Class: 

BC Exterior: 

Siding Foundation: 

42 Inch 

(Finished) 

Hip 

Mansard 

Walkout Doors 

(B) 

Water Well 

Base Cost 

32,256 

31,288 

Flat 

Shed 

No Floor 

SF 

5 

Common Wall: 

1 Wall 

1 

-3,161 

-2,687 

L 

Walkout 

Doors 

(A) 

10 

cet oi 

Water/Sewer 

X |asphalt Shingle 

(10) 

Floor Support 

P 

Public Water 

1 

1,941 

1,883 

ETT 

Lump Sum Items: 

Public Sewer 

1 

1,941 

1,883 

Chimney: 

Brick 

tne A Len: 

BUiIE Jas 

. 

a 

- 

<<<<< Calculations too long. 

See Valuation printout 

for complete pricing. 

>>>>> 

*** Information herein deemed reliable 

but not guaranteed***

Parcel 

Number: 

10-51-010-156-01, 

Residential Building 

1 

Printed 

on 

03/11/2024 

BALCONY 

a 

240.0 of 

20° 

18 

aT 2020 

ES 

380.0 

of 

E] 

25705 

340.0 of 

b= 

12x18 

F 

ass 

> 

Uy. 

15 Lv OMG 

B 

- 

649 

5 uf 

17RsERS 

GREER 

2 

325.0 f 

eee 

3 

16" 

12" 

€ 

coe 

. 

u 

coucRETE 

“a. 

1ST 

af 

40° 

Sketch 

by Apex Sketch 

+*+ 

Information herein deemed reliable 

but 

not guaranteed***

03/11/2024 

Valuation Report 

DB: 

Frankfort 2024 

10:03 

AM 

10-51~010-156-01 

20624 

Est. 

T.C.V. 

DOMBKOWSKI 

KEVIN 

J 

Property Class: 

401 

419 

HARBOR 

PL 

Map 

#: 

CITY 

OF FRANKFORT 

FRANKFORT, 

MI 

49635 

Land Value Estimates 

for Land Table 01014.BLK 

14 

* 

Factors 

* 

| 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

HARBOUR 

PL 

100.00 

75.00 1.0000 

1.0000 

1365 

100 

136,500 

100 Actual Front 

Feet, 

0.17 Total Acres 

Total 

Est. 

Land Value 

= 

136,500 

Land 

Improvement 

Cost 

Estimates 

Description 

Rate 

Size 

% Good 

Cash Value 

Pencing: 

Vnyl, 

Slat, 

4-5' 

43.99 

192 

81 

6,841 

D/W/P: 

din Concrete 

8.27 

1521 

85 

10,692 

Sauna 

10,493.48 

1 

99 

10,388 

Total 

Estimated Land 

Improvements True 

Cash Value 

= 

27,921 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single 

Family 

1970 

TO CURRENT 

Cls 

BC 

Blt 

2008 

(11) 

Heating System: 

Forced Air 

w/ Ducts 

Ground 

Area 

= 

1860 

SF 

Floor Area 

= 

3326 

SF. 

Phy/Ab, Phy/Func/Econ/Comb. 

% Good=85/100/100/100/85 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost. 

New 

Depr. 

Cost 

2 Story 

Siding 

Slab 

240 

1 

Story 

siding 

Crawl Space 

650 

*97% 

Good 

1.75 Story 

Siding 

Slab 

320 

*97% Good 

2 Story 

Siding 

Slab 

650 

*97% Good 

0.75 Story 

Siding 

Overhang 

192 

1 

Story 

Siding 

Overhang 

192 

Total: 

445,866 

420,676 

Other Additions/Adjustments 

Plumbing 

3 

Fixture Bath 

2 

13,857 

13,441 

Separate Shower 

1 

2,806 

2,722 

Vent 

Fan 

3 

1,102 

1,069 

Porches 

Cccp 

{1 

Story) 

44 

1,743 

1,691 

*97% Good 

Balcony 

Wood Balcony 

240 

12,108 

11,745 

Garages 

Class: 

BC Bxterior: 

Siding 

Foundation: 

42 

Inch 

(Finished) 

Base 

Cost 

448 

32,256 

31,288 

Common Wall: 

1 

Wall 

1 

-3,161 

~2,687 

Water/Sewer 

Public Water 

1 

1,941 

1,883 

Public Sewer 

1 

1,941 

1,883 

Built-Ins 

Dishwasher 

1 

1,192 

1,156 

Garbage Disposal 

1 

368 

357 

Jacuzzi 

repl.Tub 

1 

9,336 

9,056 

Microwave 

1 

824 

199 

Fireplaces

Exhibit 3: As-built drawings from Portland Construction Company (Honor, Ml)

c 

1 

FIRST FLOOR 

A 

SCALE: 1/4"=1-0" 

D 

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F 

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Exhibit 5: History of Floor Area from Property Record Cards 

419 Harbor Place Floor Area 

Square Feet (SF) 

New constuction 

completed 2021 

2017 

2018 

2019 

2020 

2021 

2022 

2023 

2024 

=== Home Floor Area (Square Feet) 

w= 

Property Record Card Total 

Exhibit 6: History of Taxable, Assessed and State Equalized Values 

419 Harbor Place Assessment and Tax Valuation 

$500,000 

Assessed Value and 

SEV increase 149% 

$450,000 

$400,000 

$350,000 

$300,000 

$250,000 

Value ($) 

Taxable value 

$200,000

ata 

et gg 

OO oy OE) EE 

Kevin Dombkowski 

| 

. 

- 

= 

419 Harbor PI 

Frankfort, MI 49635 

7017 

1450 

0002 

2k?5 

L955 

Michiga

PO EOX 

Lansing,

← View full record