25-002243.pdf

Dewey J Stanton, Petitioner V City Of Litchfield, Respondent · 25-002243-TT

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RECEIVED 

JUN 24 2025 

MICHIGAN TAX TRIBUNAL 

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. 25-002243 

Section 1: Respondent’s Contact Information 

First Name 

mI. 

Last Name 

Chuck 

S 

Zemla 

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

PO Box 98 

City or Town 

State 

ZIP Code 

St johns 

Ml 

[48879 

Telephone mre 1 7-320-4 1 67 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

cszservices30@gmail.com 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email} 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

J Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

 (f not, list which parcels adjoin one another. 

] Yes 

O 

No 

jr] 

Not 

Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitoner did attend the March Board of review, but evidence presented was difficult to understaand. 

Income approach would not be used on a brand new building, so income at only 41% occupied is 

probably not the best way for valuation on a new building. 

Two comps provided were for very diferent types of properties. 527 Marshall is an extrememly old 

warehouse building with obsolesence. 

521 Marshall is an older car wash. 

The most comparable woud! be parcel 01-022-100-002-22-5-4 which is a single mini storage unit at 3,000 

sq. ft. The assessed and taxable value are $63,300, The building is over 20 years old, and recently sold 

for $175,000..0r over $58 per sq foot. Using this as a comparable would value this building at over 

$290,000. This is significant because this is an older building in a less desirable neighborhood (country 

setting) than the subject property. The assessor deemed this information supplied by the petitioner to be 

the most reliable. 

As for cost of building, no labor was included in the valuation. 

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 

[wm] No 

If yes, check which BOR Petitioner attended: 

March 

[ll] Juty 

[| December 

If no, was the Notice of Assessment properly sent ta Petitioner prior to the March BOR? 

Yas 

M No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessmenti(s) at issue, did it have authority? [We] Yes 

[I] No 

if yes, cite the Board’s authority. 

Was the assessmenti(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 Yes 

No 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[J No 

If Yes, check which BOR Petitioner attended: [] March 

[] July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? O Yes 

[| No 

If Yes, check which BOR Petitioner attended: [] March 

[J yuly 

[] 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 use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

19-009-200-0026-09-5-4 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$106,600 

Current Taxable Value as established by the BOR: 

106,600 

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

$213,200 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$106,600 

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

Too tam 

Tree 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. 

This is 2 model assessment notice to be used by the local assessor. 

FROM CITY OF LITCHFIELD 

PARCEL IDENTIFICATION 

PO BOX 98 

PARCEL NUMBER: 

30. 

19009 200026 09 5 4 

ST JOHNS M! 48879 

PROPERTY ADDRESS: 

10948 HOMER RD 

LITCHFIELD, MI 49252 

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

PRINCIPAL RESIDENCE EXEMPTION 

JORDAN Eo 

STANTON DEWEY 

% Exempt 

As "Homeowners Principal Residence”: 

00% 

2 

SHING 

% Exempt As "Qualified Agricultural Property”: 

.00% 

LITCHFIELD Mi 49252 

% Exempt As "MBT Industrial Personal”; 

.00% 

9% Exempt As “MBT Commercial Personal”: 

.00% 

Exempt 

As "Qualified Forest Property”: 

0 Yes 

No 

Exempt 

As "Development Property™ 

[1 Yes 

No 

LEGAL DESCRIPTION: 

PARCEL 1: 

A PARCEL OF LAND IN THE NE 1/4 OF SEC 9; DESC AS COM AT THE N 1/4 COR OF S DSEC; TH N 89 DEG 45° 14" E 

462.31 FT ALG THE N LINE OF SD SC TO THE CENTERLINE OF STATE HWY M-99; TH S 46 DEG 18' 46" E 60.67 FT ALG SD 

CENTERLINE TO POB; TH CONT ALG SD CENTERLINE S 46 DEG 18'46" E 643.03 FT, THS 64 DEG 47' 06" W 495.63 FT. THN OOD 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

202 

Commercial 

CHANGE FROM 

PRIOR AMOUNT 

CURRENT TENTATIVE 

. 

PRIOR YEAR TO 

YEAR: 

2024 

AMOUNT YEAR: 

5025 

CURRENT YEAR 

1. TAXABLE VALUE: 

11,300 

106,600 

95,300 

2. ASSESSED VALUE: 

11,300 

106,600 

95,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

al 

el 

: 

i 

4. STATE EQUALIZED VALUE (SEV): 

11,300 

106,600 

95,300 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason(s): 

New Construction, Market Adjustment 

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: 

CHUCK ZEMLA 

(989) 292-4422 

CSZSERVICES30@GMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

06/20/2025 

01:59 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CITY OF LITCHFIELD 

PO BOX 98 

ST JOHNS MI 48879 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional}: 

JORDAN ERNEST & STANTON DEW 

2 

201 WASHINGTON ST 

30 

19009 

200 026 09 5 10948 HOMER RD 

LITCHFIELD MI 49252 

PARCEL 1: A PARCEL 

OF LAND IN THE NE 1/4 OF SEC 9; 

DESC AS COM AT THE N 1/4 COR OF S DSEC; THN 89 DEG 

45' 14" E 462.31 FT ALG THE N LINE OF SD SC TO THE 

CENTERLINE OF STATE HWY M-99; TH S 46 DEG 18' 46" E 

60.67 FT ALG SD CENTERLINE TO POB; TH CONT ALG SD 

CENTERLINE S 46 DEG 18' 46" E 643.03 FT; TH S 64 DEG 47" 

06" W 495.63 FT, TH N 00 DEG 53' 20" W 649.16 FT TO P OF 

BEG SEC 9 TSN R4W SPLIT/COMBINED ON 02/19/2021 FROM 

19009 200 022 09 5 4, 19 009 200 023 09 5 4, 19 009 400 009 09 5 

4, 19009 400023 095 4; 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

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 

30 

19 009 200 026 09 5 4 

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

Board of Review Comments 

INSUFFICIENT DOCUMENTATION PRESEENTED FOR A REDUCTION IN VALUE 

[2025 ORIGINAL ASSESSED VALUE 

106,600 

| 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

106,600 

| 

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

2025 

ORIGINAL TAXABLE VALUE 

106,600 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

106,600 

2025 

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

on 

06/20/2025 

Parcel Number: 

30 

19 

009 

200 

026 

09 

5 

Jurisdiction: 

CITY 

OF LITCHFIELD 

County: 

HILLSDALE 

Grantor 

Grantee 

Sale 

Sale 

(Inst. 

‘Terms 

of 

Sale 

Tiber 

Verified 

: Prent. 

fi 

Price; 

Date 

{Type 

: 

& 

Page 

By 

| Trans. 

{SMITH BRIAN 

JORDAN ERNEST 

& STANTON 

D 

30,000: 

05/31/2024 wD 

03-ARM'§ LENGTH 

1872-0146 

PROPERTY TRANSFER | 

100.0 

{SMITH 

JACK 

L 

SMITH BRIAN 

ll 10/19/2022 

(PTA 

S09-FAMILY 

) 

PROPERTY TRANSFER | 

0.0 

ISMITH JACK 

L 

ISMITH 

JACK 

L 

0: 

05/02/2022 

QC 

{15-LADY BIRD 

1825-1104 

PROPERTY TRANSFER | 

0.0 

TITCHFIELD GREENS 

SMITH 

JACK 

L 

175,000; 

03/03/2022 

{WD 

{03-ARM'S 

LENGTH 

1821-0670 

PROPERTY TRANSFER: 

100.0 

Property Address 

‘Cidss: 

RESIDENTIAL-VACAN (zoning: 

Building 

Permit (s) 

i 

Date 

Number 

Tgtatus 

10948 HOMER RD 

School? LITCHFIELD COMMUNITY SCHOOLS 

: 

i 

iP.R.E. 

0% 

Qual. 

Ag. 

Owner's Name/Address 

Map 

3: 

fa 

: 

i. 

JORDAN ERNEST 

§ STANTON DEWEY 

5635 Est TCV 313,226 TCV/TEA: 41.81 

or 

7 

i201 WASHINGTON 

ST 

, 

a 

. 

H 

i 

{LITCHFIELD MI 

49252 

X {Improved 

Vacant 

Land Value Estimates 

for Land Table L-COM.COMM 

TSE 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

value 

; 

Fr 

Dirt 

Acreage 

Table 

'A’ 

3.370 Acres 

7,467 

100 

25,165 

" 

Fp 

Dirt 

Road 

9g! 

’ 

4 

(Tax Description 

rovel Road 

3.37 

Total Acres 

Total 

Est. 

Land Value 

= 

25,165 

PARCEL 1:7A PARCEL OF LAND IN THE NE 1747 

paved Road 

Hel 

SEC 9 

DESC AS 

COM 

AT 

THE 

N 

1/4 

COR OF 

Storm Sewer 

S$ DSEC; 

TH N 

89 DEG 

45' 

14" 

E 462.31 

FT 

‘Sidewalk 

{ALG 

THE 

N LINE 

OF 

SD 

SC 

TO 

THE CENTERLINE 

‘Water 

{OF STATE HWY M-99; 

TH 

§ 

46 DEG 18' 

46" 

E 

‘sewer 

160.67 

FT 

ALG 

SD CENTERLINE 

TO 

POB; 

TH 

Electric 

{CONT ALG SD CENTERLINE 

S 

46 DEG 18' 

46" 

E 

‘Gas 

1643.03 

FT; 

TH 

§ 

64 DEG 47' 

06" 

W 495.63 

icurb 

{FT; 

TH N 

00 DEG 53’ 

20" 

W 649.16 FT TO 

P 

[Street Lights 

OF BEG SEC 9 TSN R4W 

iStandard Utilities 

'SPLIT/COMBINED ON 02/19/2021 FROM 

19 009 

Underground Utils. 

i200 

022 

09 

5 

4, 

19 

009 

200 

023 

09 

5 

4, 

19 

H 

1009 

400 

009 

09 

5 

4, 

19 

009 

400 

023 

09 

5 

Topography of 

4; 

Site 

evel 

iComments/Influences 

‘Rolling 

piit/Comb. 

on 02/19/2021 completed 

7 

© 

Low 

CHUCK 

SURVEY 

; 

{High 

‘Parent Parcel(s): 

19 009 200 

022 

09 

5 

4, 

{Landscaped 

19 

009 200 023 

09 

5 

4, 

19 009 400 

00% 

0% 

Swamp 

5 

4, 

19 009 400 023 09 

5 

4; 

Wooded 

iChild Parcel(s): 

19 009 200 

024 

09 

5 

4, 

fond 

19 009 200 

025 

0% 

5 

4, 

19 009 200 026 

09 

Waterfront 

5 

4, 

19 009 400 025 

09 

5 

4; 

{Ravine 

ee 

ee 

remem mmm 

Wetland 

fo 

fons 

{Flood 

Plain 

Year 

Land 

Building 

Assessed: 

Board of} 

Tribunal/: 

Taxable 

[I 

i 

Value 

Value 

value 

Review 

Other 

Value 

Who When 

What 

2025 

12,600: 

94,000; 

106,600. 

106, 600M 

106, 6008 

- 

- 

Toad 

TIL3eETTT 

Kl 

11,300 

11,3008 

iThe Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

hi 

H 

Joe 

1675608 

Licensed 

To: 

City 

of Litchfield, 

County 

of 

12023 

© 

10,900 

0 

10,900 

i" 

! 

illsdale, Michi 

2022 

0 

[3 

[) 

: 

0 

**% 

Information herein deemed reliable 

but 

not guaranteed***

Commercial/Industrial Building/Section 

1 

of 

1 

Parcel Number: 

30 

19 

009 

200 

026 

09 

5 

4 

rinted 

on 

06/20/2025 

- 

Lag 

: 

<<< 

Calculator 

Cost Computations 

: Calculator 

Occupancy: 

Warehouses 

- Mini 

Class: 

D, Pole 

Quality: 

Average 

Class: 

D, Pole 

Construction Cost 

© Stories: 

1 

Story Height: 

8 

Perimeter: 

400 

poor ee aeeas’s 

100 

{High 

‘Above Ave. 

Ave. 

1X 

LOW 

Base Rate 

for Upper 

Floors 

= 42.27 

{ Stories Above 

Grd: 

1 

** 

** 

Calcuiator Cost 

Data 

** 

** 

. 

Average 

Sty Hght 

: 

8 

‘Quality: 

Average 

Adjusted Square Foot Cost 

for Upper Floors 

= 42.27 

¢ Bsmnt Wall Hght 

‘Heat#1l: 

No Heating 

or Cooling 

0% 

ren 

Heat#2: 

Electric, 

Cable 

or Baseboard 

0% 

: Total 

Floor Area: 

5,100 

Base Cost New 

of Upper 

Floors 

= 

215,577 

; Depr. Table 

3% 

‘Ave. SqFt/Story: 

5100 

i Effective 

Rge 

: 

1 

‘Ave. 

Perimeter: 

400 

Reproduction/Replacement 

Cost 

= 

215,577 

| Physical %Good: 

97 

Has Elevators: 

Eff.Age:l 

Phy. %Good/Abnr. 

Phy. /Func./Econ./Overall %Good: 

97 /100/100/100/97.0 

Func. 

%Good 

100 

Total 

Depreciated Cost 

= 

209,110 

i Economic 

%Good: 

100 

H 

*%% 

Basement 

Info 

*** 

Von Built 

‘Area: 

Unit 

in 

Place 

Items 

Rate Quantity Arch 

%Good 

Depr.Cost 

Remodored 

‘Perimeter: 

/CI16/YARI/OUTL/2AVG/FLO 

2188.80 

11 1.00 

97 

23,354 

iT 

: 

Overall Bldg 

ae 

ECE 

(COMM) 

0.809 

=> 

TCV 

of 

Bldg: 

1 

= 

188,063 

‘Height 

: 

Replacement Cost/Floor Area= 

46.99 

Est. 

TCV/Floor Area= 

36.88 

: 

5 

: 

* Mezzanine 

Info 

* 

: Comments: 

Area 

#1: 

iType 

#1: 

Area 

#2: 

Type 

#2: 

H 

* 

Sprinkler 

Info 

* 

iArea: 

i» 

iType: 

Average 

(1) 

Ezcavation/Site 

Prep: 

(7) 

Interior: 

ectric 

and Lighting: 

(39) 

Miscellaneous: 

(2) 

Foundation: 

Footings 

(8) 

Plumbing: 

” 

oe 

- 

. 

mr 

Outlets: 

Fixtures: 

¢X 

{Poured Conc 

Brick/Stone 

Block! 

Many 

i 

Average 

Few 

” 

Above Ave. | 

Typical 

None 

Few 

‘Few 

i. 

. 

- 

{Average 

Average 

Total 

Fixtures 

: 

Urinals 

Many 

‘Many 

(37 

Frame: 

- 

3-Piece Baths 

| 

Wash Bowls 

Unfinished 

{Unfinished 

2-Piece Baths 

| 

Water Heaters 

Typical 

(Typical 

Shower 

Stalls 

| 

Wash Fountains 

o—— 

Toilets 

i 

Water 

Softeners 

{Flex Conduit 

iIncandescent 

. 

: 

Rigid Conduit 

| 

‘Fluorescent 

- 

(4) 

Floor Structure: 

Armored Cable 

Mercury 

(40) 

Exterior Wall: 

Non-Metalic 

{Sodium Vapor 

. 

(57 

Sprinklers: 

Bus 

Duct 

: 

‘Transformer 

Thickness 

Bsmnt 

Insul. 

GK) 

Roof Structure: 

Slope=0 

(5) 

Floor Cover: 

(10) 

Heating 

and Cooling: 

Gas 

[Coal 

{Hand Fired 

p. 

cil 

iStoker 

iBoiler 

(14) 

Roof Cover: 

(6) 

Ceiling: 

: 

1 

*** Information herein deemed reliable 

but not guaranteed***

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

Dewey J Stanton 

MTT Docket Number 25-0002243 

Petitioner 

\Y% 

Lity or Linenneld 

Respondent 

PROOF OF SERVICE 

On the date listed below, 

| served First Class Mail a copy of the Respondents completed a full 

response with all copies contained within for the above-mentioned docket number. 

Sent to: 

Dewey J Stanton 

3380 Genesee Rd 

Jonesville, Michigan 49250 

I hearby declare that the above statements are true to the best of my knowledge, information 

and belief. 

(7 20, 2025

CSZ Senos 

<4" 

PO Box 98 

St Johns MI 48879 

lg 

5 

Vy 

Lt 

a 

Michigan Tax Tribunal 

PO Box 30232 

Lansing MI 48909 

Hib]yghayyitd 

i

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