7260 Owosso MTT Appeal.pdf

7260 Owosso Road LLC Petitioner Vs. Township Of Cohoctah Respondent · 26-001372-TT

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03/24/2026 12:06 

PM 

2026 BOARD OF REVIEW DECISION 

Assessing Department 

Cohoctah Township 

10518 Antcliff Road 

Fowlerville, MI 48836 

AME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

4702-30-300-013 

7260 OWOSSO RD 

7260 OWOSSO ROAD LLC 

5794 CHASE LAKE ROAD 

SEC 30, TAN-R4E, BEG N 00%24'38"E 715 FT FROM SW COR 

Fowlerville MI 48836 

OF SEC 30, TH N 00%24'38"E 194.6 FT, TH S 89*13'06"E 300 FT, 

TH S 00%24'38"W 194.6 FT, TH N 89*13'06"W 300 FT TO POB, 

PARCEL A, CONT 1.30 AC M/L, SPLIT10/82 FROM 300-001 

THIS PROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 4702-30-300-013 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

159,400 

B 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

140,000 

BB 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

159,400 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

140,000 

| 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

«Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html

Date: 

March 5, 2026 

To: 

Cohoctah Township Board of Review 

10518 Antcliff Road 

Fowlerville, MI 48836 

Re: Appeal of Taxable/Assessed Value and Tax Classification 

Property Address: 7260 Owosso Road, Fowlerville, M1 48836 

Parcel ID: 4702-30-300-013 

Dear Members of the Board of Review, 

| am writing to formally appeal the 2026 assessed and taxable value along with the property tax 

classification of commercial assigned to the property located at 7260 Owosso Road, Fowlerville. 

According to the assessment notice, the property's assessed and taxable value is listed as $159,400, 

implying a True Cash Value of approximately $318,800 under Michigan's 50% assessment standard. 

The property was purchased on May 16, 2024, for $125,000. Because this purchase occurred recently 

and reflects open market conditions, it provides a reliable indication of the property’s True Cash Value. 

Based on this purchase price, the appraisal and signed consent judgment dated 9/8/2025 the true cash 

value should reflect $125,000. To support this appeal, 

| have attached the transfer affidavit, appraisal and 

signed consent judgment. 

In addition, the property is currently zoned residential but tax as commercial. 

The tax classification should reflect the current zoning classification. 

Under Michigan law (MCL 211.27a) and Board of Review guidelines, the Board must consider all 

available evidence of market value, including comparable sales, when determining the True Cash Value 

of property. Recent sales of similar properties in the neighborhood support a lower valuation than 

currently assessed. 

For these reasons, we respectfully request that the Board of Review adjust the assessed value of the 

property to $62,500, reflecting a True Cash Value of approximately $125,000, consistent with market 

conditions and already agreed to by the consent judgment dated 9/8/2025. 

Thank you for your time and consideration of this appeal. Please feel free to contact us if additional 

information is needed. 

Sincerely, 

7 

— 

/ yr 

PE 

oo 

7260 Owosso Rd LLC 

Member: Matthew Svoboda 

Svoboda7474@gmail.com 

517-294-7774 

5794 Chase Lake Rd 

Fowlerville MI 48836

STATE OF MICHIGAN 

GRETCHEN WHITWER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

. 

LANSING 

DIRECTOR 

MATTHEW SVOBODA 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 24-002512-TT 

TOWNSHIP OF COHOCTAH 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in LIVINGSTON 

County. 

2. Parcel Number: 4702-30-300-013 

4. 

( more than one parcel Is at issue, attach a compistad Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Valus (TV) 

2025 

164500 

164500 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

3625 

125000 

62500 

62500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

CURRENT 

N'T 

SUP] 

E 

TRU 

Vi 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 517-335-9760 

PO BOX 30232, LANSING, Mi 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Mi 48908

MTT Docket No. 24-002512-T1 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number; 

(If more than one parcel is being withdrawn, attach a ‘separate page addressing 

all other parcels being withdrawn.) 

’ 

8. The parties agree to the withdrawal of tax year(s) 2024 

J Authorized Representative or, if none, Petitioner: 

a 

Printed Name: 

_/M AT Hew? 

Sip re 

Date: 

g- §- A0LS 

Ir Js authorized representative: 

N 

I 

Awa 

4 

T 

Printed rng 

GARBER 

Date: 09-08-2025

Michigan Department of Treasury 

2766 (Rev. 05-16) 

Property Transfer Affidavit 

"This form Is Issued under authority of P.A. 415 of 1994, Filing is mandatory. 

A dai asd 

env teeta. or some types of personel property ar ransfeed (even your nf cing 5 

d 

transter, mae be fled by the new own 

with the assessor or the cy or township whecs trees 

yng 

ENTIAL. 

L-4260 

1. 

Street Address of Property 

2. County 

3. Date of Transfer (or land contract signed) 

7260 Owosso, Fowlerville, MI 48836 

Livingston 

May 16, 2024 

4. 

Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. 

Purchase Price of Real Estate 

City 

Township 

Village 

125,000.00 

Township of Cohoctah 

6. Seller's (Transferor) Name 

Copeland's Siding and Trim, LLC 

7. 

Property Identification Number (PIN), If you don't have a PIN, attach legal description. 

| 8, Buyer's (Transferee) Name and Malling Address 

BIN. This number ranges from 10 to 25 digits, It usually includes hyphens and sometimes 

7260 Owosso Road, LLC 

includes letters, It is on the property tax bill and on the assessment notice. 

5794 Chase Lake Road, 

4702-30-300-013 

Fowlerville, MI 48836 

9. 

Buyer's (Transfere) Telephone Number 

Items 10 - 15 are optional. However, by completing them You may avoid further correspondence, 

10. Type of Transfer, Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and 

business interest. See page 2 for list. 

[7 Land Contract 

[7] Lease 

[X] Deed 

[1 other (specify) 

11. Was property purchased from a financial Institution? | 12, Is the transfer between related persons? 

| 13. Amount of Down Payment 

[ves 

[J ne 

Yes 

[1 no 

14. If you financed the purchase, did you pay market rate of interest? 

15. Amount Financed (Borrowed) 

Yes 

[Jno 

EXEMPTIONS 

Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, indicate below the type of exemption you are claiming. If 

you claim an exemption, your assessor may request more information to support your claim. 

[Z Transfer from one spouse to the other spouse 

[] change in ownership solely to exclude or include a spouse 

[7] Transfer between certain family members *(see page 2) 

[| Transfer 

of that portion of a property subject 

to a life lease or life estate (until the life lease or life estate expires) 

[} Transfer between certain family members 

of that portion of a property after the expiration or termination of a life estate 

or life lease retained 

by transferor ** (see page 2) 

[CT] Transfer to effect the foreclosure or forfelture of real property 

[CZ] Transfer by redemption from a tax sale 

I} Transfer into a trust where the setfior or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust 

[7] Transfer resulting from a court order unless the order specifies a monetary payment 

I] Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse) 

[C] Transfer 

to establish or release a security interest (collateral) 

[J Transfer of real estate through normal public trading of stock 

[Z] Transfer between entities under common control or among members 

of an affiliated group 

OO Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Intemal Revenue Code. 

I] Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. 

[] Transfer 

of qualified forest property when the property remains qualified forest property and affidavit has been filed. 

[CZ] Transfer of land with qualified conservation easement (and only - not improvements) 

[7] other, speay: 

CERTIFICATION 

orp 

I 

that the information 

above is true and complete to the best of my koi 

Printed Name 

J 

a. 

Date 

Signature \ yg 

aa 

: 

05/16/2024 

Name and S4&7F Gop Is other than the owner 

Daytime Phone Number—- 

E-mail Address

RESTRICTED APPRAISAL REPORT 

Fate: 72600mw0224 

City: Fowlerville 

Stato: | 

Zp Code: 48836 

i | COU: Livingston 

Legal Descrigion: 

_ See Addendum 

; 

a Pr 

a 

— 

= 

Assessors Parcel #: ~02-30:300.013 

: 8 Commi 

Copeland Siding & Trim Lic 

Ooo: [J Owner [| Torant__ [5 vacant 

[1 Maniacred Housing 

Pope 

Type: 

I SF 

_[] o4famiy 

[] Commercial 

# of Uns: 1 

j 

3 

Market Area Name; 

Joctah 

Townshi 

lap 

Reference: 

664 

None [7] PUD TJ Condo [] Coop 

7211.00 

[| Food Hazard 

Address: 

183g Colonial Village Wa 

Waterford, 

MI 48328 

FEATURE 

E 

COMPARABLE SALE # 1 

ARABLE SALE # 2 

COMPARABLE SALE # 3 

Address 

7260 Owosso Rd 

11784 E Lytle Rd 

Ville Maxwell Rd 

Vi Sanford Road B Rd 

Fowlerville, 

Mi 43836 

Durand, Mi 48429 

Fowlerville, Mi 48836 

Howell, Mi 48855 

to Subject 

14.74 miles N 

1.92 

miles N__ 

4.70 miles E 

Sale Price 

$ 

; 

__$ 

 tep000] 

C5 

115,000 

$ 

55,000) 

| 

Sale Price/GLA 

$ 

/sq4t|$ 

15.39 /sqft 

$ 

fsa] 

$ 

fsqit. 

Shes 

Data Source(s) 

RMLS#61050125577.D0M 12 

RMLS#20230059668:D0M 208 

RMLS#20230048398:D0M 138 

-{ Verification Source(s) 

Doc#131 

VSCR__ 

|Doc#19872/Drive-by/LCR 

Doc#21 

CR 

~|_VALUE ADJUSTMENTS 

DESCRIPTION 

DESCRIPTION 

+) $Adust. | 

DESCRIPTION 

+() $Adust. | 

DESCRIPTION 

1 +() § Adjust. 

Sales or Financing 

ArmLth 

ArmLth 

ArmLth 

- 

i 

- 

| Concessions 

Cash;0 

:0 

Conv:0 

Dats of Sale/Time 

501/24:¢10/23 

:c07/23 

511/23;c11/23 

(Rights 

Appraised [Feo Simple 

Fee Simple 

: 

Fee Simple 

Fee Simple 

Location 

N:Res;Natural 

___|N:ind:RR 

-26,000]|N;Res;Natural 

N;:Res;RR/Cm 

-10,000) 

Site 

1.30 ac 

3.09 ac 

-17.900}10.17 ac 

-88,700/3.77 ac _ 

12,900 

| View 

N:Res; 

N:Res; 

N:Res; 

IN:Res; 

Design (Style) 

Pole Bam/leanto 

_|4 Pibms/Lean to 

-30.000|None 

+50,000/None 

+50,000) 

Qualty 

of Construction 

|g 

Q4 

N/A 

Q4 

8-1Age 

47 

10 

N/A 

N/A 

2 Condon 

G4/Needs Updts 

_|2Updid2NeedsUnt | 

-10.000IN/A 

NA 

800 

ade 

Tota | Bims| 

Baths | Tow | Bums | 

Bans 

Total | Bons] _ Baths 

Total 

| Boms| 

Bans 

Room Court 

[1 

1 

+4,000) 

I 

+4000] 

| 

+4,000) 

Ho €ross Living Area 

sqft. 

sqft 

sqft 

sq.ft. 

: 

Basement & Finished 

N/A 

N/A 

N/A 

N/A 

83 Rooms Below Grade 

i | Functional Uti 

Avera, 

Average 

Average _ 

Average 

3 Heating/Cooling 

Electric Heat 

LPGas/Office area 

ojNA 

N/A 

| Energy Efficient ems 

| None 

None 

None 

None 

Garage/Carport 

None 

None 

None 

No 

PorciyPatio/Deck 

Prch/Front/Rear 

|N/A 

+2,000/N/A 

+2,000]N/A 

+2,000] 

Well 

Shared Well 

None 

INIA 

0|None 

: 

(Septic 

Septic 

Sewer 

0 

+5,000|Septic 

+5,000) 

Electric 

200 

Superior 

-5,000{N/A 

o[N/A 

of 

DirtRd/Frm/Res [Near Other Ingstrl 

DirtRd/Frm/Res 

DirtRd/Frm/Res 

Net Adjustment (Tota) 

[1+ BI- 

Ts 

81000] 

[J+ 

BOTs 

27,700 

+ 

[1-18 

38,100 

Adjusted Sale Price 

= 

of Comparables 

$ 

88,000 

$ 

87,300] 

1s 

93,100

ATTACHMENTS | * 

| Source(s): RMLS & LCPR 

I 

2nd Prior Subject Sale/Transfer 

Date: 

Price: 

« Source(s): 

| Subject Market Area and Marketabilly: 

— 

1.30 ac 

Sita View: 

_N:Res; 

Topography: Level atgrade 

— 

 Dminage: Appears adequate 

| 

!1 Zoning Classification: 

~~ AGRIG/R 

Description: 

a 

ent 

Zoning 

Compliance: 

60a 

egal 

nonconf 

andfathare 

[1 egal 

[1 No zoning 

Highest 

& Bost Use: 

DQ] Presentuse, or 

[| Other use (explain) 

=! 

Actual Use as of Effective 

Dale; 

at Commergel ours 

Uso as appraised 

inthis report: 

As is 

Res/Agriculture 

with Bam 

| 

Qpinion of 

& Bost Use: 

dost and best 

; 

| FEMA Spec'l Flood Hazard Area 

Yes DG No TY X 

FEMA Map # 26093C0160D 

FEMA 

Map Date 

_ 09/17/2008 

{ Site Comments: 

The sublect 

is located on a residential street, farm land and residential homes in the immediate area. 

| mprovemenis Comments: 

The sublect property 

has a bam with a pt 

en pace oo 

JUNI 51 M01 0 

ho 

rf 

istent interior 

use. 

The bam has 

a full bathroom, 

| {indicated Valus by: Cost Approach (if developed) § 

Indicated Value by: income Approach (if developed) $ 

{Final Reconciliation ~ The Sales Comparison Anal 

is was the onl 

method utilized in the devel 

t of the 

ion of Market Value for 

>| 

this 

it. The Cost 

ch is considered ina) 

due 

to the 

e of the home and the result 

sub 

estimate of 

in 

Thi 

| 

A 

ot 

Q 

gla 

& 

- 

c 

eo 

2 Tis sopra 

1 a 

58 "oes “J Sabot © completion pe plans and spear Be bass of © Ppoheiod Co 

pear 

0 de 

| completed, Le 

to hu 

pe Sp 

ee 

is 

0 

00 186 

4 Whe 

Gon 

0s po 

fe oe 

to 

{the folowing required inspection based on the Eraordinary Assumption that the condition o 

deficiency dogs not require aeration 

or repair 

See attached addenda. 

This report is aiso_subject to other Hypothetical Conditions and/or Exiraordinary Assumptions as specified in 

the aftached a0denda. 

|Bocad on the degree of inspection of the subject propery, 2s indicated below, defined 

of Work, Statement of Assumptions 

ecg ager 

Colton, ny) Oi 

f Yo Hs 

ok 

x Se sahil yp, 

los 

o 

0 

2 oy ho is the subject 

a 

$ 

88,000 

Wich 1s the eftcve da 

of ts 

I idiot 

shove 

tis Opin of aus Is suet to pote! Condiions andr epeaeinry Asounpions be 

op oc See attached addenda. 

A true and complete copy of this report comains _26 pages, including exhibits which are considered an integral part of the report. 

is appraisal report may not be 

properly understood without reference to the information contained 

in the complete report. 

Attached Exnibiis: 

5 Scope of Work 

D0 Limiting Cond Certifications 

[J Narrative Addendum 

BX Photograph Addenda 

3 Sketch Addendum 

Bap Addenda 

a 

[3 cost Addendum 

1 Fiood Addendum 

[C3 Manu. House Addendum 

Hypothetical 

q 

inary 

Assur 

EB 

[mj 

J 

Tlont Contac: 

517-294-7774 

ClentName: ~~ Matthew 

| 

|EMal:_svoboda7474@gmail.com 

Address: 

5794 Chase Laks Rd, Fowlerville, MI 48836 

APPRAISE! 

SUPERVISORY APPRAISER 

(if required) 

i 

) 

or CO-APPRAISER (if applicable) 

@o 

Supervisory or 

& | Appraiser Name: Andres White 

Co-Appraiser Name: 

|| Company: 

Professional Appraisal Group 

Company: 

Phone: 248-666-2095 

Fax: 

Phone: 

Fax 

| EMal:_andrea@proappraisalgroup.com 

E-Mail: 

‘| Date of Report (Signature): 

03/05/2024 

Date of Report (Signature): 

License 

or Certification #: 

1204006017 

State: My |License 

or Cortfication #: 

State: 

| Designation: 

Designation: 

| 

Expiration Date of License or Certification: 

07/31/2024 

Expiration Date of License or Certification: 

{Inspection of Subject: 

DX interior 

& Extorior ~~ [] Exterior 

Only 

[| None 

[Inspection 

of Subject: ~~ [| Inteior 

& Extwfor 

|] Exeror 

Only 

[J None 

Date of Inspection: __ 02/21/2024 

ns 

em 

(EB RESTRICTED 

Form GPRTDS LT- TOTAL spel sfars bya a mode, nc. FACADE 

I)

Suburban Residential District, SR 

a Conhoctah Township Sections" 

Waterways Resource Development Distrct, WRD #4 Resource Development District, RD 

@" Setemen Distt 

5 

Cohactah Parcels 

©. 

Agricululral Residentis) District, AR 

"Rural Residential District: RR 

Livingston County, Michigan 

— 

——— — 

ee 

x 

Orthophotos Flown Spring 2010 

Information Technology Department 

1600800 01800 

3200 

apo 

“© 

Perc Si 

ne ete nso ty 

G.1S. Division 517.548.3230 

Cohoctah Township Zoning Map 

‘s 

Hat intended 

fot survey purposes

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 208 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended. This is 

a model assessment notice to be used by the local assessor, 

FROM Assessing Department 

PARCEL IDENTIFICATION 

Cohoctah Township 

PARCEL NUMBER: 

4702-30-300-013 

10518 Antcliff Road 

PROPERTY ADDRESS: 

Fowlerville, MI 48836 

7260 OWOSSO RD 

FOWLERVILLE, mI 48836 

SCHOOL DISTRICT CODE: 

47030 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

fy he 

nA LLC 

% Exempt 

As "Homeowners Principal Residence": 

00% 

= 

| 

A 

E ROAD 

% Exempt 

As "Qualified Agricultural Property”: 

.00% 

owlerville Mi 48836 

% Exempt 

As "BT Industrial Personal” 

00% 

% Exempt As "MBT Commercial Personal": 

00% 

E 

As "Disabled Vet 

Survivi 

icy 

sa 

eran or 

Surviving 

J Yes 

No 

Exempt As "Qualified Forest Property": 

O Yes 

X 

No 

Exempt As "Development Property": 

[J Yes 

X] No 

LEGAL DESCRIPTION: 

) 

SEC 30, TAN-R4E, BEG N 00"24'38"E 715 FT FROM SW COR OF SEC 30, TH N 00"24'38"E 194.6 FT, TH § 89*13'06"E 300 FT, TH S 

00*24'38"W 194.6 FT, TH N 89*13'06"W 300 FT TO POB, PARCEL A, CONT 1.30 AC MIL, SPLIT10/82 FROM 300-001 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

nT ARBUNT 

PHONO 

for the 2026 

year by approximately: -$234 

YEAR: 

2005 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

164,500 

159,400 

-5,100 

2. ASSESSED VALUE: 

164,500 

159,400 

-5,100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

164,500 

159,400 

-5,100 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

oY 

, Taxable Valuation, and Property Classification may be directed to the Following: 

Telephone Number: 

Email Address: 

Cindy Garber 

(517) 546-0655 

cohoctahtwpassessor@gmail.com 

10518 ANTCLIFF ROAD. 

WRITTEN APPEALS MUST BE RECEIVED BY MARCH 5, 2026. APPOINTMENTS ARE NOT REQUIRED. 

CALL (517) 546-0655 FOR ANY QUESTIONS.

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