25-002243.pdf
Dewey J Stanton, Petitioner V City Of Litchfield, Respondent · 25-002243-TT
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CSZ SERVICES LLC RECEIVED ASSESSING SERVICES PO BOX 98 ST JOHNS Mi 48879 JUL 21 2026 989-292-4422 OFFICE PHONE CSZSERVICES30@GMAIL.COM MICHIGAN TAX TRIBUNAL CSZSERVICES.COM July 17%, 2026 Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 Re: docket 25-0002243 Dewey Stanton 3380 Genessee Rd Jonesville, Michigan 49250 Honorable Joshua Wease: In regards to the upcoming hearing, we respectfully submit the following as evidence. 1. Land value studies showing a per front foot value of $288 calculated, $250 per front foot applied. 2. Economic Condition Factor study showing .809 calculated and applied with a relatively low deviation in values. 3. Arecord card and sale of a property used by the petitioner on the most comparable property presented. In regard to the property used as a comparable, comparable is a stand alone storage unit like the subject property, but over 20 years older. Located just outside the City limits, not in an area that is as desirable as the subject property. Comparable: Built in 2002 3000 sq feet. Located in Litchfield Township Sold in August of 2024 $175,000 ($58.33 per sq foot)
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Land was also purchased in 2024, with the purchase price of $30,000 being more than the assessed value value of just over $25,000 ($25,165 true cash value). No water or sewer is being charged to the parcel. Applying the same per sq foot cost to the subject would result in a value of over $290,000, with an assessed and taxable value of over $145,000. Using a carwash as a comparable is hard to set adjustments, as is using an old warehouse. The warehouse has obsolescence is is under repair. Respectfully submitted, Te Chuck Zemla City of Litchfield Assessor
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parcel Number Street Address Sale Date = Sale Price 006-426-377-13 100 W ST JOE 04/05/22 20-110-002-160-23-7-4 STRONG ST 06/02/23 $12,000 $15,000 fl Instr, WD wD erms of Sale 03-ARM'S LENGTH 03-ARM'S LENGTH $12,000 $16,500 $849,000 $850,500 $331,100 Totals: Std. Dev. => 12.30 Sale. Ratio => H#VALUE! COMMERCIAL LAND $250 FRONT FOOT APPLIED 21.004 300008 0463 439 BECK ST 07/29/22 16 ANDERSON RD 06/24/22 19 014 300 006 145 4 02/03/23 19 040 001 103 506 MARSHALL ST 10/06/22 03-017-400-023-17-5-2 4885 E CHICAGO RD 07/21/23 006-216-300-13 901 DEVELOPMENTDR 06/07/22 03-005-300-015-05-5-2 07/30/22 Totals: $340,000 $25,000 $139,000 $29,000 $150,000 $44,000 $480,150 WD WD wD WD WD WD 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH $340,000 $25,000 $139,000 $29,000 $150,000 $44,000 $1,098,000 $110,000 $12,000 $63,800 $14,000 $70,000 $22,000 $378,000 Sale. Ratio => Std. Dev. => 32.35 48.00 45.90 42.00 46.60 50.00 34.43 16.24 16.49 FIRST ACRE AT $13,500 5 ACRES AT $32,500, 10 ACRES AT $50,000 15 ACRES + AT $4,000 PER ACRE FOR COMMERCIAL AND INDUSTRIAL LAND
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Cur. Appraisal Land Residual "Est. Land Value Effec. Front Depth Net Acres Total Acres Dollars/FF Dollars/Acre Dollars/SqFt $60,074 $15,598 $5,672 23.6 40.8 0.03 0.03 $660 $519,933 $11.94 $86,186 $7,174 $28,360 1418 69.5 0.23 0.11 $51 $31,743 - $0.73 $12,000 $12,000 $11,986 378.0 104.0 0.89 0.89 $32 $13,483 $0.31 $16,000 $16,500 $12,840 66.0 495.0 0.75 0.75 $250 $22,000 $0.51 $77,434 $60,214 $18,648 77.7 1386 0.21 eh By $286,733 $6.58 $410,560 $169,262 $11,822 288.5 370.0 1.27 1.27 $587 $132,859 $3.05 $662,254 $280,748 $89,328 : 3.38 3.27 per FF=> $288 per Net Acre=> 132,858.71 per SqFt=> $3.05 Average Average Average $447,741 $20,784 $93,525 00 00 12.47 12.47 #DIV/O! $1,667 $0.04 $20,150 $25,000 $20,150 00 00 a0 4.03 #DIV/O! $6,203 $0.14 $219,983 $144,817 $24,800 00 0.0 2.60 2.60 #DIV/0! $55,699 $1.28 $40,740 $25,000 $40,740 00 0.0 5.94 1.97 #DIV/0! $4,207 $0.10 $127,656 $37,194 $25,850 150.7 227.0 2.98 2.46 $247 $12,481 $0.29 $29,000 3.85 3.85 $7,532 $0.17 $150,000 $140,000 30.37 30.37 $4,939 $0.11 $44,000 12.05 12.05 $3,651 $0.08 $156,057 $475,795 $156,057 0.0 74.26 74.26 Average Average Average per FF=> #DIV/0! per Net Acre=> 6,407.15 per SqFt=> $0.15
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Old warehouse Under repair in 2021 & still in 2025
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=== = 7A / Ak | -s z= | \ A ns - i 07. = a es bad he 52 4 0: 25 “i SANG wi 11d 3 Ei As #07 x Sal is ~~ A= Subject property
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= SV | Se i in mt = JIE = | | — = | = = = Township comparable
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Parcel Number Street Address Sale Price | Instr Terms of Sale Adj. Sale$ Cur: Asmnt. | Asd/Adj: Sale Sale Date 000 WD 0 $67,000 WD 03-ARM'S LENG $ 19040001171 111 MARSHALL ST 10/23/23 $32,300 19 040 001 552 102 JONESVILLE ST 08/18/23 $85,000 WD 03-ARM'S LENGTH $85,000 $43,900 51.65 Totals: $1,206,500 $1,206,500 $544,100 Sale. Ratio => 45.10 Std. Dev, => 11.31 LITCHFIELD COMMERCIAL ECF .809 CALCULATED AND APPLIED
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Cur. Appraisal
Land # Yard
Bldg. Residual’
Cost Man. $
.C.F./
Floor Area
ECF Area
Dev. by Mean {%)
$87,726
$22,026
$62,974
$83,801
0.751
5,119
$12.30
L-COM
5.7580
$1,088,224
$982,511
$1,101,141
$50.52
8.3216
E.C.F.=>
0.892
Std. Deviation=>
0.24334142
Ave.E.C.F.=>
0.809
Ave. Variance=>
16.0666
Coefficient of Var=>Page 11
STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL Dewey Stanton MTT Docket Number 25-0002243 Petitioner Vv City of Litchfield 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 Stanton 3380 Genessee Rd Jonesville, Michigan 49250 | hearby declare that the above statements are true to the best of my knowledge, information and belief. July 17,2026 Ook Boe
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CSZ Services PO Box 98 St Johns, MI 48879 Michigan Tax Tribunay PO Box 30232 Lansing Mi 48909