25-003150.pdf

Bernard T Rocca, Rebecca Rocca, Petitioners Vs. Township Of Leelanau, Respondent · 25-003150-TT

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RECEIVED 

AUG 2 5 2025 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

BERNARD T. ROCCA, IV and 

REBECCA ROCCA, 

» 

824-1 

08/ 

Petitioners, 

0.00 

TTI VERWETTEN POPOUITS 

v. 

MTT Docket No. 25-003150 

LEELANAU TOWNSHIP, 

Respondent. 

Michelle L. Schubert (P86331) 

Pezzetti, Vermetten, Popovits & Umulis, P.C. 

Attorneys for Petitioner 

600 E. Front St., Ste. 102 

Traverse City, MI 49686 

231-929-3450 

mschubert@mich-legal.com 

MOTION FOR RECONSIDERATION 

Petitioners, Bernard T. Rocca, IV and Rebecca Rocca, through their attorneys, Pezzetti, 

Vermetten, Popovits & Umulis, P.C., and for their Motion for Reconsideration state as follows: 

1. 

On July 31, 2025, Petitioners filed the attached Petition (See Exhibit 1) via first class mail. 

2: 

On August 13, 2025, Petitioners received an Order of Dismissal from this Tribunal stating 

that “[t]he petition was not filed by July 31 

or the next business day after the Tribunal 

offices were closed. See MCL 205.735a.”

A petition is considered filed on or before the expiration of the time period provided in 

this section or by law if 1 or more of the following occur: 

(a) The petition is postmarked by the United States postal service on or before the 

expiration of that time period. 

4. 

As seen on the last page of Exhibit 1, Petitioners’ Petition was postmarked July 31, 2025, 

and therefore, was timely filed. 

5. 

MCR 2.612(A)(1) allows a court to grant relief from an order due to clerical mistakes on 

motion of a party and after notice. 

WHEREFORE, for the aforementioned reasons, Petitioner respectfully requests that this 

Tribunal set aside its Order of Dismissal pursuant to MCR 2.612(A)(1) and grant Petitioner any 

such other relief as this Tribunal deems appropriate. 

PEZZETTI, VERMETTEN, POPOVITS & 

UMULIS, P.C. 

fan 

ESE 

Michelle L. Schubert (P86331) 

Attorneys for Petitioner 

Dated: 

August 15, 2025 

By: 

I certify on this date 

I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Dated: 

August 15,2025 

By: 

TL ——¢ 

Michelle L. Schubert (P86331)

EXHIBIT 1

FECEIVED 

AUG 0.6 2025 

STATE OF MICHIGAN 

MIGHIG, 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

AN TAX TRIBUNAL 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

BERNARD T. ROCCA, IV and 

REBECCA ROCCA, 

Petitioners, 

MTT Docket No. 

LEELANAU TOWNSHIP, 

Respondent. 

Michelle L. Schubert (P86331) 

Pezzetti, Vermetten, Popovits & Umulis, P.C. 

Attorneys for Petitioner 

600 E. Front St, Ste. 102 

Traverse City, MI 49686 

231-929-3450 

mschubert@mich-legal.com 

PROPERTY TAX PETITION 

Petitioners, Bernard T, Rocca, IV and Rebecca Rocca, through their attorneys, Pezzetti, 

Vermetten, Popovits & Umulis, P.C., petition this Tribunal as follows: 

1. 

Petitioners are husband and wife and reside at 1414 Forest Ave., Evanston, Illinois 60201. 

2. 

"The property that is the subject of this Petition is located in Leelanau Township, County of 

Leelanau. 

3, 

The property at issue is an undeveloped parcel of land, with the common address of E Seth

10. 

11. 

12. 

13. 

14. 

Parcel 

1 is one of four parcels that were created by a split of a larger parcel. See Exhibit B 

— Certificate of Survey. 

This appeal involves Petitioner’s claim that 

the assessed and taxable values of the Property 

were incorrectly determined by the local assessing unit, Leelanau Township. 

The tax years at issue are the current year (2025) and later years, 

On or about March 11, 2025, Petitioner submitted a Petition the Board of Review. See 

attached Exhibit C — Petition to Board of Review. 

The values for Parcel 1, as affirmed by the 2025 March Board of Review Decision, are as 

follows: 

Tax year: 

2025 

2025 Taxable Value: 

$450,100 

2025 Assessed Value: 

$450,100 

Petitioner contends that the values for the Property are: 

Tax year; 

EER 

2025 

True Cash Value 

: 

$700,000 

2025 Taxable Value: 

) 

$350,000 

2025 Assessed Value: 

$350,000 

The amount in dispute for the taxable value of Parcel 

1 

is $100,100 and the amount in 

dispute related to the assessed value of Parcel 

1 is $100,100. 

MCL 211.27a(1) provides that “fe]xcept as otherwise provided in this section, property 

shall be assessed at 50% of its true cash value under section 3 of article IX of the state 

constitution of 1963.” 

For purposed of the General Property Tax Act, the term “true cash value” means the “usual

15. 

16. 

17. 

18. 

at auction sale except as otherwise provided in this section, or at forced sale.” MCL 

244.27(1). 

The term “true cash value” for purposes of The General Property Tax Act is equivalent to 

a property’s fair market value, Menards, Inc. v City of Escanaba, 315 Mich App 512, 522; 

891 NW2d 

1 (2016). 

To determine the true cash value, the Property is to be valued at its highest and best use, 

which in this instance, given the current undeveloped state of the Propetty, the location on 

Lake Michigan, applicable zoning laws, and economic feasibility, 

is the continued 

residential classification. 

The three valuation methods used to determine the true cash value that have been found by 

this Tax Tribunal and the courts as acceptable and reliable are: (i) the cost-less depreciation 

approach; (ii) the sales-comparison or market approach; and (iii) the capitalization-of- 

income approach. Jd. ar 523. 

Based on an appraisal conducted by a certified appraiser incorporating valuation methods 

that the Tax Tribunal has found reliable for determining a Property’s true case value, 

Petitioner contends that the tru thse value of the Property is $700,000, and accordingly, 

the taxable value and assessed value should be set at $350,000. See Exhibit D — Appraisal. 

WHEREFORE, Petitioner respectfully requests that this Tribunal correct the taxable value 

of the subject property and reduce the assessed value of the subject property based upon an accurate 

valuation of the property’s true cash value, award Petitioner costs pursuant to TTR 792.10217 and 

MCL 205.7582; and grant Petitioner any such other relief as this Tribunal deems appropriate.”

PEZZETTI, VERMETTEN, POPOVITS & 

UMULIS, P.C. 

Dated: 

July 24, 2025 

By: 

Michelle L. Schubert (’86331) 

Attorneys for Petitioner

EXHIBIT A

cig Depart of Tose 

THIS 

18 ‘NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the suthority of PA, 200 of 1893, Soc. 214.24 (¢) and Sa¢.211.94¢, 88 amended, This Is a mods} assessment notice lo ba usad by tha loca) assessor, 

FROM 

LEELANAU TOWNSHIP 

PARCEL IDENTIFICATION 

ATTN: ASSESSING DEPT 

PARCEL NUMBER: 

008-232-014-00 

PO BOX 338 

NORTHPORT, Mi 49670-0338 

PROPERTY ADDRESS: 

E SETH RD 

NORTHPORT, MI 49670 

PRINCIPAL RESIDENCE EXEMPTION 

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

| 

% Exempt 

As "Homaawnars Principal Reside 

00% 

ROCCAIV BERNARD T 

% Exempt 

As "Qualified Agricultural Property 

00% 

ROCCA REBECCA 

% Exempt As "MBT Industria) Parsonal®: 

00% 

Tt KOCH KNOLLS 

% Exempt As "MBT Commercial Personal” 

00% 

RVILLE, IL 60565 

Exempt 

As "Qualified Forest Property™ 

[7] Yes 

No 

Exempt As "Development Property 

[] Yes 

No 

LEGAL DESCRIPTION: 

-00 PARCEL 1 PRT OF GOVT LOT 4 SEC 32 T32N R11W COMAT TH S % COR; TH N 00 DEG 35' 25" 

W 445.45 FT, TH N 87 DEG 

43' 21" 

W 346.26 FT TO POB; TH N 87 DEG 43' 21" W 76.01 FT, TH N 82 DEG 05' 15° 

W 1163.17 FT TO TH SHR OF LK MI; THN 2 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 402 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

402 

Residential’ 

Jiu 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

YEAR: 

2024 

AMOUNTYEAR: 

ppg 

CRE 

ean 

1. TAXABLE VALUE: 

562,300 

. 

450,100 

-112,200 

2. ASSESSED VALUE: 

562 

=112.200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

4. STATE EQUALIZED VALUE (SEV): 

562,300 

450,100 

112,200 

5. There WAS or WAS NOT a transfer of ownership on this properly in 2024 

WAS 

6. Assessor Change Reason(s): 

Spli'Combined 

The 2026 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: 

CHRISTY M BROW, MAAD 

231-386-5138 

ASSESSOR@LEELANAUTOWNSHIPMI.GOV 

Cori 

March Board of Review Appeal Information: 

BOARD OF REVIEW WILL BE HELD AT THE TOWNSHIP OFFICES, HEARINGS WILL BE HELD MONDAY, MARCH 10 TH FROM 

1:00 PM TO 4:00 PM & 6:00 PM TO 8:00 PM, TUESDAY, MARCH-11 TH FROM 1:00 PM TO 4:00 PM, WEDNESDAY, MARCH 12TH 

FROM 1:00 PM TO 4:00 PM, THURSDAY, MARCH 13TH FROM 9:00 AM TO NOON. ALL APPEALS MUST BE RECEIVED IN 

WRITING, AT THE TOWNSHIP OFFICES, NO LATER THAN BY THE CLOSE OF THE FINAL HEARING. APPEALS MUST INCLUDE

EXHIBIT B

CERTIFICATE OF SURVEY 

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{ hereby certify thot 

| hove surveyed and mapped the fond obove plotted 

. 

and/or described on 

5/26/23" 

and that the relative positional precision 

: 

of each corner is within the limits nccepted by the practice of professional 

by: 

id 

BARA 

surveying, and thet olf the requirements of PA. 132, 1970 as amended have 

LICENSED LAND SURVEYOR 

been complied with.

CERTIFICATE OF SURVEY 

LEGAL DESCRIPTIONS 

PARCEL 

| 

Part of Government Lot 4, Section 32, T32N, REIW, Leelanau Twp, Leelsnav County, Michigan, more 

fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the Nosth-South 1/4 line, NOO®35'25 

Ww 

445.45 feet; thence N§7°4321"W 346.26 feet to the POINT OF BEGINNING; thence, continuing 

N87°43'21"W 76.01 feet; thence N82°05'15°W 

| 163.17 feet to a traverse fine along the shore of Lake 

Michigan; thence, along Suid traverse line, N23°22'L 7° 99.83 feet; thetice, along said traverse line, 

N35°23'46"E 345.78 feet; thence S76°56'23"E 636.00 feet; thence N88°28'15"E 415.04 feet; thence 

506°32'04"W 406.65 feet to the POINT OF BEGINNING. Containing 10.0 acres of land, 

Together with afl lands lying between the sidelines of said parcel and extending to the waters of Lake 

Michigan, with riparian rights of record incident thereto, 

Together with and subject to non-exclusive usage rights over and across 33 foot wide Easements A,BandC 

to Seth Road per Document #2022001426, as recorded in the Leelanau County Register of Deeds, 

Subject to and together with afl agreements, easements and restrictions of record, if any, 

Subject to and together with a 33 foot wide easement in part of Governimen( Lot 4, Section 32, T32N, 

RIEW, Leelanau Twp., Leelanau County, Michigan, the centerfine more fully described as follows: 

Commencing at the South § corner of said section; thence, along the North-South 4 fine, N00°35'25"W 

445.45 feet to the POINT OF BEGINNING of sald casement centertine; thonce N87°4321"W 422.27 feet (0 

the POINT OF ENDING of said easement, 

Subject to and together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, 

T32N, RH W, Leelanau Twp., Leelanau County, Michigan, the centertine more fully described as follows: 

Commencing at the South 1/4 comer of sajd section; thence, along the North-South 1/4 tine, N0OO°35'25"W 

445.45 feet; thence N87°4321"W 422.27 fect to the POINT OF BEGINNING of said easement centerline; 

thence N82°05't5"W {163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of sald 

easement, 

PARCEL 2 

Part of Government Lot 4, Section 32, T32N, R11 W, Leolanau Twp., Leelanau County, Michigan, more 

fully described as follows: 

Commencing at the South 1/4 corner of said section; thenco, along the South line of said section, 

SB7°18'55"W 482.57 feet to the POINT OF BEGINNING; thence, continuing along said South line, 

S8TCIR'SS'W 150.47 feet; thence NOT209'35"W 280.52 feet; thence $87°29'27"W 1123.47 feet to a (raverse 

line along the shore of Lake Michigan; thence, along said traverse line, N23°22'1 7° 458.30 feet; thence 

$82°05'15"E 1163.17 feel; thence S06°31'S7T"W 487.98 feet to the POINT OF BEGINNING. Containing 

10.02 acres of land. 

Together with all fands lying between the sidelines of said parcel and extending to the waters of Lake 

Michigan, with riparian rights of record incident thereto. 

Together with and subject to non-exclusive usage rights over and across 33 foot wide Easements A,BandC 

(0 Seth Round per Document #2022001426, as recorded in the Leslunau County Register of Deeds. 

Subject to and together with all agreements, easements and restrictions of record, if any, 

Together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, RI1W, Leelanay 

Twp. Leelanau County, Michigan, the centerline mare fully described as follows: 

Comniencing at the South 1/4 comer of said section; thence, along the North-South ¥ line, NO0°3525"W 

445.45 fest to the POINT OF BEGINNING of said easement centering; thence N87°43°21"W 422.27 feet to 

the POINT OF ENDING of ‘said easement. 

Subject to and together with a 30 ioot wide walking casement in part of Government Lot 4, Section 32, 

T32N, RITW, Leelanau Twp, Leclanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 comer of said section; thence, along the North-South 1/4 line, NOO"35'25W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGI NNING of said casement centeriine; 

thence N82°05'1S"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

easement,

CERTIFICATE OF SURVEY 

LEGAL DESCRIPTIONS 

PARCEL 3 

Part of Government Lot 4, Section 32, T32N, R) |W, Leelanau Twp., Leelanau County, Michigan, more 

fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 tine, N00°35'25°W 

445.45 feet to the POINT OF BEGINNING; thence N87°43'21"W 346,26 feet; thence N06°32'04"E 406.65 

feet; thence NB82S'| SE 295.43 feet; thence SO0°3535°E 425.67 feet to the POINT OF BEGINNING. 

Containing 3.05 acres of land. 

‘Pogether with and subject to non-exclusive usage eights over and across 33 foot wide Easements A,BandC 

to Seth Road per Docuntent #2022001426, as recorded in the Leelanau County Register of Deeds. 

Subject to and together with all agreements, easements and restrictions of record, if any. 

Subject to und together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, 

RIIW, Leelanau Twp., Leelanau County, Michigan, the centerline more filly described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, N00°3525"W 

445.45 feet to the POINT OF BEGINNING of said easement centerline; thence N87°432{*W 422.27 feet to 

the POINT OF ENDING of said casement. 

Together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, T32N, RHW, 

Leelanau Twp, Leelanau County, Michigan, the centertine more fully described as follows: 

Commencing af the South 1/4 corner of said section; thence, along the North-South 1/4 line, NOG°35725"W 

445.45 feet; thence N87°43'21"W 422,27 fect to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'I5"W 1163.17 feet to the shote of Lake Michigan and the POINT OF ENDING of snid 

easement, 

PARCEL 4 

Patt of Government Lot 4, Section 32, T32N, R1{W, Leelanau Twp, Leelanau County, Michigan, more 

fully described as follows: 

BEGINNING at the South 1/4 comer of said section; thence, along the South tine of said section, 

SB7°L8'S5"W 482.57 feet; thence, NOG°31I'57"E 487.98 fest; thence S87°43'2 ["E 422.27 feet; thence 

S00°35°25"E 445.45 feet to the POINT OF BEGINNING. Containing 4.82 acres of land, 

Together with and subject to non-exclusive usage rights over and across Easements A, Band Cto Seth 

Road per Document #202200 1426, as recorded in the Leelanau County Register of Deeds, 

Subject to and together with all agreements, easements and restrictions of record, If any, 

Subject to and together with a 33 foot wide easement in part of Government Lot 4, Section 32, T32N, 

RUIW, Leelanau Twp., Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 

§ tine, NO0°35125"W 

445.45 feel to the POINT OF BEGINNING of said easement centerline; thence NS7°43'21"W 422.27 feet to 

the POINT OF ENDING of said easement. 

Together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, T32N, R1 1w, 

Leelanau Twp, Leelanau County, Michigan, the centerline mors fully described as follows: 

Commencing at the South 1/4 commer of said section; thence, along the North-South 1/4 line, NOG°3525"W 

445.45 feet; thence NB7°432(*W 422.27 feet to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'I 5"W 1163.17 eet to the shore of Lake Michigan and the POINT OF ENDING of said 

casement. 

R 

by: 

* 

oy) 

LICENSED LAND SURVEYOR

CERTIFICATE OF SURVEY 

LEGAL DESCRIPTIONS 

PARCEL 

1 Conservation Easement 

A Conservation Basement to burden Parcel 

1 of this survey - being part of Government Lot 4, Section 32, 

T32N, RHIW, Leelanau Twp., Leelanau County, Michigan, more fully deseribed as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, N00°3525"W 

871,12 feet; thence S88°28'1 5"W 710.47 feet to the POINT OF BEGINNING of said Conservation 

Basement; theuce, along a bluff edge for (he following 4 courses, thence $29°10'59"E 96.61 feet; thence 

S14°58'19"E 32.88 fest; thence S08°02'16"W {24.77 feet; thence S09°29'45"E 119.24 feet; thence 

NB2°05'15"W 926.08 feet to a traverse tine along the shore of Lake Michigan; thence, along said shoreline 

traverse, N23°22'1 

7° 99.83 fect;thence N35°23'46"E 345.78 feet; thence, along the North line of Parcel 

|, 

876°56'23"F 636.00 feet to the POINT OF BEGINNING. 

Containing 6,92 acres of land. 

Together with all lands lying between the sidelines of said parce and extending to the waters of Lake 

Michigan, with ripatian rights of record incident thereto, 

Subject to and together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, 

T32N, R1TW, Leelanau Twp, Leelanau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 corner of said section; thence, along the North-South 1/4 line, NO0°35:25"W 

445.45 feet; thence N87°43'21"W 422.27 feet to the POINT OF BEGINNING of said easement centerline; 

thence N82°05'15"W 1163.17 feet to the shore of Lake Michigan and the POINT OF ENDING of said 

easement, 

PARCEL 2 Conservation Easement 

A Conservation Easement to burden Parcel 2 of this survey - being part of Government Lot 4, Section 32, 

T32N, RUW, Leelanau Twp., Leelanau County, Michigan, more fully desciibed as follows: 

Commencing at the South 1/4 corner of said section; thence, along the South fine of said Section, 

S87°18'55"W 633.04 feet to the North ¥ corner of Section 5, T3IN, RITW; thence NO1°09'53"W 280.52 

feet; thence, $87°29'27"W 208.37 feet to the POINT QF BEGINNING; thence, along the bluff edge for the 

following 6 courses: thence N79°4727°E 55.91 feet;thence NG9°3236"E 72.07 fect; thence N12°(2718"W 

17.84 feet; thence N23°37'06"E 41.88 feet; thence NI1°38'52°E 88.00 feet; thence N21°24'02"E 81.61 feet 

to the North fine of Parcel 2; thence along said North line, N82°05'15"W 926.08 feel to a traverse along the 

shore of Lake Michigan; thence, rlong said shoreline traverse, 523°22'17'W 458.30 feet; thence 

NB87°2927"E 916.84 feet to the POINT OF BEGINNING. Containing 7.54 acres of land. 

Tagether with all tands lying between the sidelines of said parcel and extending to the wators of Lake 

Michigan, with ripatian rights of record incident thereto. 

Subject to and together with a 30 foot wide walking easement in part of Government Lot 4, Section 32, 

T32N, R11W, Leelanau Twp, Leelunau County, Michigan, the centerline more fully described as follows: 

Commencing at the South 1/4 comer of said scetion; thence, alang the North-South 1/4 line, NOD°35'25'W 

445.45 feet; thence N8724321"W 422.27 feet to the POINT OF BEGINNING of said easement centertine; 

thence N82°05'15"W 1163.17 foet to the shore of Lake Michigan and the POINT GF ENDING of said 

casement, 

by: 

H 

LICENSED 

LAND 

SURVEYOR 

Lie. 

# 4001040158

EXHIBIT C

287s 

Michigan Department of Tienstiry 

818 

(Rov. 11-12] 

Petition to Board of Review 

L.-4035 

This form Is Issued yndsr 

the authorlly of P.A, 206 of 1893, as amended. Filla Is voluntary, howeuar you may not appest 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 

Ownars Name {Please Pilnt of Type) 

*[Pabdonsrs Nama (if Other then Owner, Plagse Pint Tyee) 

| 

Bernard T. Rocca IV 

UR 

p— 

_— 

FownstiporCity 

TT 

County 

Leelanau Township 

4 leslanay 

“The undersigned protosts tho [— valuo andlor the tontative {axabile value and/or the property classification and/or tho qualified 

agricuilural property exvrmption of tha following doscribed property: 

|Propaty idontiod (Perosl code required, Properly address & logs! desorption oplondl] 

\ 

008-232-014-00 

Protostod (tem 

[] Assessed Value 

[FF] Tentalive Taxable Value 

[Classification 

 [} Qualied Agricuttural 

, 

) 

erty 

Exemption 

1. PROTEST OF ASSESSMENT 

Property 

Exemp 

{Complete Ihis saction for a protest of assessed value andlor fontative taxable value) 

“{A2ea6d Amount 

[Guinors Entivala of Trug Cash Valde 

| Teniaiiva Tarablo Vallis 

TT i 

- 

$450,100 

| $709,000 

$460,100 

2028 

2. PRQTEST, 

QF CLASSIFICATION. 

.-, 

“ 

. 

CE 

{Complete this section for a request to change the tlassificalion. The Board of Review must make thelr decision regarding classification in 

accordance with Seatlon 213,040 of the Michigan Compiled Lewe. The Board of Review shal not ba Influenced by the effect lhat a particular 

classification haa on thal prapery’s stalus as a homeownar's principal rosidence or qualified agteuliural property.) 

a 

TCinsaltioetion of proporty on this year's aasaRarannt iolt 

Classiiiadlion should bs (cheok ono of fo tollowingh: 

i 

1 

7) Agricuttural 

[1 industrial 

{7} Timber Sutover 

[7] utiity (Personal Property Only) 

[7] commercial 

[I residential 

{7} Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{if the assessor has denlad or changed tte percentage of the exemption {rom (he 18 mills of tocal school opatallng tax for qualified agricultural 

roporly, the owner may appeal this action to the March Board of Roview, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

PON THE EXEMPTION 

| ROM THE 18 8 

\. OPERATING MILLS FOR HOMEOWNER'S PRINGIPAL RESIDENCE PROPERTIES.) 

Parcant quaiiiad tar 

SRmaon gina by 

+ (Ertor 0 It “axompion 

Ferani oliad somata) sxempllon requosted by wnat (Enter 100 If full 

dented) 

exeniplon fequasted) 

4, REASON FOR PROTEST 

Stato 

ressonfs) 

for profoat of aa: 

alo andor fhe t 

\axatlo value andlor clessifioalion endfor queliisd ay 

Parcel was purchased for $709,000 as part of a $900,000 transaction for two parcels and should be assessed based 

on the paras! sale value of $708,000. 8.92 of the 10 parcel acres is being held in consetvation trust with Leelanau 

Township (soe survey), which should lower taxable vale, 

topary oxempilon 

CERTIFICATION 

an

Disposition by Board of Review, The Board of Review must slate tha reas Tor Te acllon below. 

TT 

i 

TT 

[T] &xemption Request Danlsd 

© [J Exemption percent modified from, 

, 

nA 

; ecard’ "of vote - Board or throo mombar comenlilea of prey 

Ea 

ha 

- 

’ 

|. Chalrparson: (} Yes Cno HE. 

Member: IN Yes [ LIN 

INo 

Ho 

Member: tl Yes Ine EEE 

| Ronsan for board action 

[i 

| 

i you dlangree with {he decision of the Board of Review regarding tentative taxable valve you may fopedl {hat doclslon by filing a patillan with the 

J hn o tat #1 P.0, Box 30202, 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a gopy of thls form and the assigned nuntber In the Board of Revlaw minutas: 

Patiion Norsbar 

TER 

[parcel Code 

TT 

Hime, 

TT 

mn 

1. ASSESSED VALUE 

mans 

-. 

¥ 

Disposition by Board ol Rovio, Tho Board a FE 

gg 

+ 

E 

Denled 

[7] Assessed Valua Changed From 

‘| Record of vote « Boord or ras. ‘macmber commen of booed 

{ Chalmersan: [J] Yes Divo 446 

Member: :{¥ ves [No afl Member: [X 

Yes 

[ 

Foden eran aion NEFb 

thyD a LUE 147s CONES 

oi 

EASEMENT 

It you disayrea wlth the dsclslon of the Board of Review regarding tentative assessed valus, you tay appeal thet desision by fling 3 palifion with tha 

Michigan Tax Tribunal al Bs Box 80232, Lansing, MI 48900. Commiarcld) Real, ndustlat Ren, Davelopmental Real, Gommercidl 

Parsonajl a. 

industdat Parsonafiand Utitly Personal Property may be appealed by May 81,, Agricultural Real, Residential Real, Timber-Gutovar Real and 

AEG 

; 

Fopeon) Eibporly may be appoaled by July 31, The petition must be fifed of Pi Michigan Tax Tdbunal form or a form approved by the Michigan Tax 

Wome IMF 

Tax Taibmal forms ere 

BVIAIE 

at VRB EORRIR AGE BR, 

~ 

MN 

2, TENTATIVE TAXAB) E VALUE 

cm == 

I 

Disposition by Board of Review, The Boaed of Review must stala the tesson for its action below, 

X] Danled 

0 Tentative Taxable Value Changed Fron 

er 

el 

er 

Member: 

Record of vat 

of vote + “Condo Fihies téber cariiee a board 

Chalrperson: 1 

Yes = No ae 

’ 

Member ives a No 

nits 

Initials” 

a 

nego 

BAER 

His 

Ni fib 

HSE 

Hi 

: 

5 

LL 

3 haute 

og 

i 

Disposition By Bound 

( of Revlaw. The Board of Review ust state the regson tor ita action below, 

| 

[Jbenled [] Classification Changed From, 

, 

Racou of vote ~ Bantd orthrae member gomAiied 81 posi 

* 

v 

- 

| Chalperson:[ 

] Yes Lr No © 

Member: [3] Yes [] No ge 

Member: [Yes [ INo SHE 

[Reason for board li 

if you disagrag with the decision of the Board of Review topardng essifcalory you may appaaihy sending Form 2187 to the State Tax Commission 

24 PO. Box 30471, FING, M) 48908 by Juge 80s 

4, QUALIFIED AGRICULTURAL PROPERTY EXEMP] 

Lansing, M1 48008 by July 

31, The petlon, at 

be fled oni 

a 

form 

eine 

lohjgar Tax Tebunel form or a form

EXHIBIT D

APPRAISAL OF REAL PROPERTY 

Subjgct 

E Seth Rd, “Parcel 1 

| 

LOCATED AT 

£ Sel Rd, "Parcel 1 

Northport, Mt 49670 

“Parcel 1 ses attached survey 

FOR 

Berard T. Rocca IV 

1414 Forest Ave, 

Evanston, IL. 06/02/2001 

AS OF 

12/31/2024 

Juan Carbonell 

Carbonell Appraisal, Inc.

SAREONELL APPRAISAL, INC. 

JUAN CARBONELL 

Certified General Real Estate Appralser, since 1991 

Relfable & Experienced 

« Serving Grand Traverse 

Area & Northwest Lower Michigan 

Phone (231) #35-4869 

www.CarboneliAppralsal.com 

Carbonell Appraisal, Inc. 

119 Monroe St, Suite #101 

Traverse City, Mi 49684 

(231) 935-4869 

www. CarbonsliAppraisal.com 

07/04/2025 

Bemard T. Rocca IV 

1414 Forest Ave. 

Evanston, iL 06/02/2001 

Re: 

Property: 

E Seth Rd, "Parcel 1 

: 

Northport, Ml 49670 

N/A Owner of Record: 

Opinion of Value: $700,000 

Effective Date: 

12/31/2024 

In accordance with your request, 

1 have appraised the above referenced property. The report of that appraisal Is attached. 

The purpose of the appraisal is fo develop an opinion of market value for the property described in this appraisal report, as improved, In 

unencumbered fee simple tle of ownsship. 

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and city, and an economic 

analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the 

Uniform Standards of Professional Appraisal Practice. 

The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions 

attached. 

it has been a pleasure to assist you. Please do not hesitate to contact me if [ can be of additiona! service to you. 

Sincerely, 

loll)

Cliant 

Bernard 1. Rocca IV 

Fllz to. 225045 

Property Address 

E Sel Rd, "Parcel 17 

City 

Northport 

County {gelanau 

State) 

Zp Code 

49670 

Owner 

Benard T. Rocca IV 

TABLE OF CONTENTS 

Cover Page 

Letter of Transmittal 

Additonal Comparables 4-6 .... 

GP Land Certifications Addendum . 

UBPAP Identification 

Land Subject Photos 

Land Comparable Images 1 

Land Comparable mage 4 .... 

Location Map «...umwon 

Appratser's Qualifications - Page 1 

Appralser's Qualifications - Page 2

Carbonell Appraisal; bac. 

LAND APPRAISAL REPORT 

Pleo: 925045 

E Seth Rd, “Parcel 1* 

Clly: Northport 

Stato: Mi 

Zip Code: 49670 

Legal Description: 

“Parcel 1" see attached survey 

In 

Assessor's Parcel #1 

45-008-232-014-00 

Tax Year: 2025 

RE. Taxes: § ToBeDetrm. 

Special Assessments: $ 

None Known 

1D Marko! Area Nano: 

Leelanau County 

Map Reference: 

Leelanau Twp, 

Consus Track 

9701.00 

4 

Cusrent Owner of Record: 

Bernard T. Rocca IV 

Borower (if applicable): 

N/A Owner of Record: 

@ 

[Project Type (If applicable): 

[1 PUD 

[ ] De Mintmis PUD 

Other (describe) 

Metes and Bounds pargel, 

HOA: $ None Known [| peryear 

[1 per month 

Are there any existing Improvements to Ihe property? 

Dqno 

[Ives 

IVs, Indicate current oscupancy: 

[) Owner 

[] Tenant 

[J Vacant 

[_] Nothabllabls 

t Yes, give a brief description: 

| 

The purpose of this appraisal Is lo develop an opinlen of: 

DB) Market Value {as defined), or 

|] other type of value {describe 

his repost rollects the following value {if not Current, ses comments): 

[] Current (the Inspection Date Is the Effective Date) 

IX Retrospective 

[ ] Prospective 

operty Rights Appraised: 

DG Fee Simple 

[7] Leasshold 

| 

J Leased Foe 

[| Other (describe) 

L [intended Use: 

~ To provida the owner client with a professional non-blasad estimate of the True Cash Value of Ihe sublet property for use In a property tax 

i 

| assessment appeal, The elfoctive date of the appraisal is 12/31/2024, 

r4 

2 Intended User(s) (by name or type): 

~~ Cliont, local and state Assessment officials. 

< 

| Cllent: 

Bernard T. Rocea IV 

Address: 

1414 Forest Ave,, Evanston, 

{. 06/02/2001 

~ | Appraiser. 

Juan Garbongli 

Address: 

119 Monroe St, Sulls #101, Traverse City, Mi 43684 

. 

Characteristics 

Predominant 

One-Unit Housing 

Present Land Use 

Change In Land Use 

| 

Location: 

[J tiban 

7} Subusban 

[3 Rural 

Qceupansy 

- | pyge 

AGE 

| One-Urit 

65 %1 DG Not Likely 

: 

[7] Over 75% 

26-75% 

 [] Undor2% 

|B] Owner 

95% [ 

$0000) 

os) 

[zum 

1%{[J thely* 

[Tn Proves * 

[7 Rapi¢ 

Slate 

[7] Slow 

{1 vonant 

85 

Low 

0 

Multi-Unit 

1% 

To 

: 

[increasing 

HG Stable 

[3 Declining 

3K vacant (0-5%) | 

5,000 

High 

170 

{Comm 

5% 

smandfsupply: 

[J Shortage 

D4 in Balance 

[] Over Supply 

{ [J Vacant (>5%) 

560 

Pred 

3D 

|AqWds 

28% 

arkellng eno: 

[7] Under 3 Sos. 

[GJ 3-6 Mos. 

[TT] Over 6 Mos. 

% 

Factors Affecting Masketablity 

lem 

Good 

Average 

Far 

Poor 

MA 

Hem 

Good 

Average 

Far 

Poor 

NA 

mployment Stabilly 

[0 

[3 

[J 

Adsquacy of Utlies 

[| 

Oo 

oOo 

oO 

onvenience lo Employment 

O 

BK 

[J 

[OO 

[3 

property Compatbiiy 

0 

O00 

OO 

onvenience lo Shopping 

OO 

BB 

[0 

[OO 

[3 

Protection from Detrimental Condiions 

oO 

8 

OO 

OO 

O 

onvenionce to Schools 

OO 

B® 

[0 

[3 

{3 

Ppolicsand Fire Protection 

0 

Oo 

oO 

0 

Adequacy of Public Transportation 

0 

B® 

OO 

[0 

LJ 

corer Appearance of Properties 

OO 

® 

OO 

OO 

0 

Recrealional Fagililles 

0 

RO 

[1 

Appoat to Market 

0 

®K 

0 

0 

0 

[] 

Market Area Comments: 

Leelanau County is a mostly rural peninistta projecting north into Lake Michigan to form the western boundary of Grand Traverse Bay, It 

has a National Lake Shore Park, several small waterfront communilies, fruit orchards, gentleman farming, farge infand fakes and generations of recreational use and Is 

an American Viticuftural Area. Private waterfront & larue acreage properties are the high end of the price range. 

Subject is located about 2 miles west of the village of Northport with private high wooded bluff frontage on Lake Michigan. 

NGLR MLS 5 county area ¢ family url stats: Jan-Dec'2310°24, MedlanPrice -4% AvaPrice +1%, Jan'25 136 salgs -7% from Jan'25, avq DaysOnMarket 105, As of 

02/24/2025: 759 Active listings ~ 6 month supply. Home prices focally appear to be stable currently following steadily increasing median sale prices since 2009. 

Realtor Magazine 02/18/25 “With rates and prices stabilizing, home sales will continue the upward trajgetory that started in the final months of 2024." 

g 

E 

2 

z 

5 

2

LAND APPRAISAL REPORT 

lst: 205045 

“| Dimensions: 

445.78" High Bluff 

*~ 200above Lake Mich, Frontage x Irregular 

10.00 Actes 

Site Area: 

ASBIALINYI0.002¢ 

| Zoning Classification: 

~~ R-1 

Description: 

Low Danslty Residential 

Da present improvements comply with esting zoning requirements? 

[Jes [TT No 

DX) Nolmprovements 

#{ Uses allowed under curront zoning: 

Residonlial 

Aro CC&Rs applicable? 

X) Yes [| No 

|] Unknown 

Have he documents been reviswed? 

’ 

BQ Yes 

[J No 

Ground Rent {f applicable) 

§ 

/ 

amimenls: 

A conservation easement over the wes! 6.92 acres from bluff edge to Lake Mich prevents any buitding thers except a shared walkway & staliway to reach ihe Take front. 

ighest & Best Use as improved: 

Prasent use, or 

Other use {explain 

clual Use os of Effective Date: 

Agricultural, Recrealional, Future Residential 

Usa as appralsed In this report: 

Agriculiural, Recreational, Future Resldenlal 

ummary of Highest & Best Use: 

The use ag appraised - Is legally pesrissible, physically nossible, financially feasible, and results in the highest value, The CC&Rs 

noted above stands for Covenants, Conditions, and Restrictions. The appraiser Is unaware of any CC&Rs for the sublect properly, a tills search is beyond the 

scope of this appraisal - $60 altached STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS. 

8 

Utifitios 

Public 

Other 

Provider/Descripion 

| Ofi-site Improvements 

Type 

Public 

Private | Frontage 

Adequate 

alCecticty 

[KC] 

Typical 

Strat 

Seth Road is a Public Road 

B80 

[0 

{Topography 

200" down wooded bluff to Lake MI 

gos 

XO Twi 

wih 

Typical 

Stee 

Typical for Area 

ih [Water 

[1 

B28 

RequirbsPriWellTyp 

Suface 

Gravel 

Shape 

lcegular 

O Sanitary ower 

[J 

3% 

RequlresPriSeplic/Typ | Cub/Gutter 

~ None, Typloal 

LJ 

[1 

|Drirage 

Appears Adequate 

E[sumSover 

[7 

[] 

None, Tyolcal 

Sidowalk 

Nong, Typical 

0 

CO 

[view 

Lake 

& Islands View 

Clemons 

[J 

0 

Typleal 

Streo! Lights 

Nong, Typical 

ao 

ulimeda_ 

[7] 

0% 

Typical 

Aley 

Nong, Typical 

(| 

ther sito eloments: 

D4 Inside Lot 

[| Comer Lot 

{| Cul de Sac] Underground Ulliles 

|] Other (describe) 

EMA Spool Flood Hazard Area 

[J Yes 

[DG No FEMA Food Zone 

X 

FEMA Map # 2608900118E 

FEMA Map Date 

6/7/2023 

ile Gomments: 

My work does not Include researching land records for easements, encroachments of environmental issues. 

| am not an envira dnspectorexpert. Unless noted 

therwise n my report, to apparent adverse ensements, encroachments or environmental problems were observed & appraisal assumes none exist, 

you require any certainty In these regards, vou must hire an expen. 

} noted no agricultural activity on the property. 

XTRAORDINARY ASSUMPTIONS might have affected the assignment results: The sublect site is assumed buildable east of the conservation easement area & 

| environmentally sound ~ | recommend any user of this appralsal confirm same for ther selves with the proper authorities. 

{On the Data Source(s) line In he following orld DOM Is shott for Days Gn Market, 

B 

FEATURE 

[SUBJECT PROPERTY. 

COMPARABLE NO. { 

COMPARABLE NO. 2 

COMPARABLE NO. 3 

Address E Seth Rd, "Parcel 1 

E Seth Rd, "Parcel 

1&3" 

E Seth Rd, "Parcel 4" 

E Seth Rd 

Northport, Mi 49670 

Hotour, Mi 49670 

Northport, Mi 49570 

Northport, MI 49670 

7: 

Proximity to Subjact 

: 

as 

1. 

4 Sale Price 

3 

al 

yr | Price 

$ 

3 

20.22 

66,3900 

12.5 

2 | 0ata Source(s) 

Client & inspected 

NGLRMLS#191465485;D0M 344 

NGLRMLS#1927091,00M 230 

NGLRMLS#1893678,00M 149 

QO | erlieallon Source(s) 

{Assessing Dala 

Assessing, Listing Realtor & Buyer 

{Listing Realtor & Buyer 

Assessing Data "Arm's Length" 

| 

VALUE ADJUSTMENT 

DESCRIPTION 

DESCRIPTION 

+633 Adiust 

DESCRIPTION 

+1) § Adjus 

DESCRIPTION 

+ $ Adjust 

_| 

2 Sats or Financing 

NA 

Armlih 

AmmLth 

Amith 

Z 1 Concessions 

NA 

Cash 

Casli:0 

Cash 

g Dale of Sale/Time 

12/31/2024 

07/23/2004 

0}05/01/2025 

0]03/02/2022 

+60,000; 

| Rights Appralsod 

Fee Simple 

Fee Simpls 

Fea Simple 

Fee Simple 

Z |Locallon 

Lk Mich /LeelanauTwp. {Lk Mich./LeelanauTwp. 

Lk Mich A eefanauTwp, 

Lk.Mich/LoglanauTwp. 

Q | Sito Area 

445° Bluff kMI/10.00ac 1445 BluILkMY13.054¢ 

-200,000]4.82 ac 

+200.0001900'BlufiLkii/28.00ac 

-500,000 

4g Topo/ View 

HighBluft/L kiich&lsles |HighBluff/l kiich&stes] 

:. 

Rolling/Countryside 

-+175,000HighBluff/Lkhieh&isles|

LAND APPRAISAL REPORT 

Filo: 225045 

Summary of Salos Comparison Approach 

The ually ang quantlly of data avanable and amazed ere 15 SUTIEIBNL for Credle fesuls i Ths approach 10 vas. AT 

S| 

of the comparables analyzed are comparable properties in the sublest's markeling area and are the most current, proximate and simitar to the sublect thal | could find 

| 

to bracket the sublect's important value adding chy 

. All of the adjustments are derived ro 

sensitivity Analysis 

| have completed In 

the Sales Grld(s). 

2 

The rangs of the Adjusted Sale Price of Comparabls 

0, 

the 

A 

700,000, 

the Mean is $700,000. 

ndard deviatic 

9: percentage of the Mean Is 1%., Equal welghl is given to ai of the Comparables, the Median indication (if necessary rounded to the nearest_$1,000) becomes the 

=| Indicated Value by Sales Comparison Approach, 

= 

& 

—— 

Q 

3 

; 

BO 

— 

IMyresearch 

did 

{did not reveal any prior sales or transfers of ihe subject prem for the threo years pilor to the ofeclue date of thls appraisal. 

be 

Source(s): 

Norther Great Lakes Realiors (NGLR) MLS & Assessing Data online. 

+ 

S 

15! Prior Subjoct Safe/Transter 

Analysis of saleftransfer history andfor any current agresmant of saleflisting: 

The prior sale Included more than justthe 

uate: 

03/02/2022 

| 

subject property. Itis com; 

0 Salas comparison approach herein. Basag 

on af 

MLS and publle 

= Pic: 

$1,125,000 

i 

ve been an arm's-lenolh transaction and was not impacted by any. 

1 { Sowrce(s): NGLR MLS & Assessing Data 

- 

2 

2nd Prior Subjoct Sale/Transfer 

SR 

2 Date: 

Co 

ings of the sublect property 

- 

=] Pte: 

. 

appralsal, 

- 

=f 

Source(s): 

PROJECT INFORMATION FOR PUD (if applicable) 

|_| The Subject Is part of a Planned Unit Development, 

Legal Name of Project: 

Describe common elements and recreational facies: 

IN 

= 

a 

Indicated Value by: Sales Comparison Approach $ 

700,000 

Final Recancliaion 

The Gost and Incoms Appreachas to Value are not necessary for credible assignment results and/or not applicable or relevant to the subject 

property. Full consideration in the final reconciliation is given to the Market Approach. 

It Is applicable, relovant and the most reliable vatue Indicator in this sechion of the 

market. 

his appraisal 

Is made DG “ass”, or 

|} subject to the folowing conditions: 

Ses 

addendum regarding. assumptions, Limiting Conditions 

& 

Appraisar's Certification. 

A 

TRAORDINARY ASSUMPTIONS 

- 

=~ might have affected the assignment 

results: Subject 

is assumed to be 

= 

buildable & environmentally sound, 

i 

| This 

report 

Is 

also subject 

lo 

ofher Hypolhalloal Conditions andfor Extraoedinary Assumptions 

as specified 

In 

the allached addenda. 

Based upon an inspection 

of the subject properly, defined Scope 

of Work, Statement 

of Assumptions and Limiting Conditions, and Appraiser's Certifications, 

my {our} Opinlon 

of 

the 

Market 

Value or otter 

specified 

value type), as 

defined 

hereln, 

of the 

real property 

that 

Is 

the 

subject 

of 

this 

report 

ls: 

"12/31/2024 

, which 

is the effactive dale 

of this appralsal, 

i 

700,600 

If Indicated above, this Opinion of Value 

is oy fo Hypothetical Canifions and/or Extraordinary Assumptions included 

In {his report, 

See altached addenda, 

A lug and complofe copy 

of this report contalls 

19 

pages, 

including 

exhiblis which are: consldored 

an integral part of the 

report, This appraisal feport may not be 

“RECONCILIATION - 

. 

3 

oropedy understood without reference 

to 

the 

Information contained 

In the complete roporl, 

witch contains 

the following attached 

exhibits: 

+ Scope of Work 

E| 

 Limiling cond,/Cenltications 

: Narralive Addendum 

3X Location Map(s) 

|__] Flood Addendum 

LJ Additional Sales 

| 

5 Pholo Addenda 

(County GIS Map 

{1 Hypothetical Conditions 

1 Exraordinary Assumptions 

DC Appralser's Qualifications 

7 

Client Contact: 

oo 

To 

oo 

Cent Namo: 

Bemad T. Rocca IV 

| 

E-Mail 

_bernard.rocea@gmall, 

Address: 

1414 Forest Ava. Evanston, IL 06/02/2001 

APPRAISER 

SUPERVISORY APPRAISER (if required) 

: 

Gl) 

or CO-APPRAISER (if applicable) 

a 

Supervisory or 

iz | Appralser tame, 

Juan Carbonell 

~~ 

oo 

Co-Appraiser Name; 

2 | Company: 

Carbonell Appraisal, Ing. 

. 

Company: 

~ 

Slroone: (231) 936-4889 __ 

Fax; Nong 

phone:

ADDITIONAL COMPARABLE SALES 

FibNo: 295045 

i 

FEATURE 

| 

SUBJECT PROPERTY 

COMPARABLE ND. 4 

COMPARABLE NO. § 

COMPARABLE NO. 6 

ddress 

E Seth Rd, "Parcel 1* 

12063 N Foxview Dr 

Northport, 

MI 

49670 

Northport, Mi 49670 

| 

Proximity 

to Subject 

ER 

27 

miles 

NE 

| Sato Pico 

§ 

NA: 

Price/ 

3S 

$ 

255.50 

{| 

Data Sourco(s) 

Client & Inspected ~~ |NGLRMLS#1897463;00M 54 

+f Vesitication Source(s} 

Assessing Data 

Assessing Data "Arm's Lengfh® 

“o] 

VALUE ADJUSTMENT 

DESCRIPTION 

DESCRIPTION 

+{ § Adjust 

DESCRIPTION 

+1) 8 Adiust 

DESCRIPTION 

+{) § Adst 

Sales or Financing 

N/A 

ArmLth 

> 

+f Concessions 

N/A 

Cashi0 

Date of Sale/Time 

12/31/2024 

04/03/2022 

+30.000; 

Rights Appraised 

Fee Simple 

Fee Simple 

Location 

Lk Mich./t eelanauTwp. | Lk Mich. /LeelanauTwp. 

Siig Area 

44,510.00 

174 BluifLkMI/1.69ac 

+225,000) 

Topo / View 

HighBluff/LkMich&lsles [HighBluffLiMich&]sles 

Improvements 

FuurgSharedStaliTol 

skebl | SharedStalrTol. akeMt 

0] 

Other. 

Conservation Esmnt. 

[None 

0; 

3 

C+ 

(1-18 

| 

Net Adjustment 

(Total, In $) 

+ 

Cl-1g 

255.000] d+ 

O- 

Adjusted Sale Price (in §) 

i; 

#8 

700,000 

Suamiary of Sales Comparison Approach 

See Summary of Sales Comparison Approach comment at the top of the previous page. 

=. SALES'COMPARISON: APPROACH»...

Assumptions & Limiting Conditions 

FleNo: 225045 

Property Address: 

E Seth Rd, Parcel 1* 

Clty: Nogthport 

State: Mi 

2p Code: 49670 

| Cleat: 

Bernard T. Rogca IV 

Address: 

1414 Forest Ava., Evanston, il. 06/02/2001 

“| Appraiser: 

Juan Carbonell 

Address: 

119 Monroa St, Suite #101, Traverse Clty, MI 49684 

| STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS 

. 

| 

- The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised er the title to it, The appraiser assumes 

+ 

| that the title Is good and marketable and, therefore, will not render any opinions about the tlle. The property Is appraised on the basis 

| of it being under responsible ownership. 

4 

- The appraiser may have provided a plat and/or parcel map in the appraisal report to assist the reader In visualizing the lot size, shape, and/or orientation. 

The appraiser has not mads a survey of the subject property. 

- If so indicated, the appraiser has examined the avallable flood maps that are provided by the Federal Emergency Management Agency (or 

other data sources) and has noted in the appraisal report whether the subject site Is located In an identified Special Flood Hazard Area. Because 

the appraiser is not a surveyor, he or she makes no guarantass, express or impfied, regarding this determination. 

“| 

- The appraiser wil not give testimony or appear in court because he or she mada an appraisal of the property in question, unless specific arrangements to 

{ do so have been made beforehand. 

| 

- The appralser has noted In the appraisal report any adverse conditions {Including but not fimited to, the presence of hazardous wastes, toxic substances, 

{| ete.) observed during the inspection of the subject property, or that he or she became aware of during the normal research Involved 

+1 

in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent 

*"j condilions of ths property, or adverse environmental conditions (including, but not fimited to, ihe presence of hazardous wastes, toxic substances, etc.) that 

1 

would make the praperty more or less valuable, and has assumed that there are no such conditions and makes no guarantees or 

-| warranties, express or implied, regarding the condition of the property. The appraiser will not be responstbts for any such conditions that do exist 

+=] 

or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the 

fisld of environmental hazards, the appraisal report must not be considered as an environmental assessmant of the property. 

- The appraiser obtained the information, estimates, and apinions that were expressed in the appraisal report from sources that he or she 

considers to be reliable and believs therm to be true and correct. The appraiser dogs not assume responsibility for the accuracy of such itams 

that were furnished by other parties. 

- The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice, and 

any applicable federal, state or local laws, 

. 

- An appraiser's client is the party (or parlies) who engage an appraiser-in a specific assignment. Any other party acquiring this report from the 

client does not become a party fo the appraiser-client refalionship. Any persons receiving this appraisal report because of disclosure requirements 

applicable to the appraiser's client do not become intendsd users of this report unless specifically Identified by the client at the time of the 

“| 

assignment. 

: 

"| 

- The appraiser's written consent and approval must be obtained before this appralsal report can be conveyad by anyone to the public, through advertising, 

public relations, news, sales, or by means of any other media, or by its inclusion in a private or public database. Possession of this 

seport or any copy thereof does not carry with It the right of publication. 

- Forecasts of effective demand for the highest and best use or the best fitting and most appropriate use were based on the best avallable data concerning 

"i the market and are subject to conditions of sconamic uncertainty about the future, 

“I The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that Is required to produce credible assignment 

.} results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the Intended uss of the appraisal report. Rellance 

- 

"| upon this report, regardless of how acquired, by any party or for any use, other than those specified in this report by 

| the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report Is credible only within the context of the Scope of Work, Effective 

“1 Date, the Date of Repori, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions and/or 

| Extraordinary Assumptions, and the Type of Value, as defined hereln. The appraiser, appraisal firm, and related parties 

| assume no obligation, liability, or accountability, and wili not be responsible for any unauthorized use of this report or its conclusions. 

g Additional Comments {Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, efe.): 

* 

| Assumptions: 

=] The appraiser is not a building or environmental inspector, The appraiser provides an opinion of value that assumes that the property Is environmental, 

mechanically and structurally sound, unless otherwise noted fn the appraisal, The value could be considerably less if these assumptions are found fo be 

untrue. A detarmination of this is beyond the scope of the appraisal. The appraisal doss not guarantee that the property Is free of defects or environmental 

problems. The appraiser performs an Inspection of visible and accessible areas only and does not walk the entire property. Environmental problems may 

be present in areas the appraiser cannot or does not see. A professional home inspection or environmental inspection is recommended. Appraiser cannot 

“| 

guarantee that property Is free of encroachments or easements, and recommends further investigation and survey.

Definitions & Scope of Work 

ito: 325045 

“| 

Property Address: _E Seth Rd, "Parcel 

1° 

Clty: Northport 

State: Mi 

Zip Code: 49670 

Gilet; 

Beard T. Roca [V. 

Audross: 

1414 Forest Ave., Evanston, 

IL. 6/02/2001 

Appralser. 

Juan Carbone! 

Address: 

119 Monvoe SY, Suite #101, Traverse City, Mi 49684 

DEFINITION OF MARKET VALUE In this report Is "True Cash Value": 

| "True cash value” means the usual selling price at the place where the property 10 which the term is applied is at the time of assessment, 

-.7| 

being the price that could be obtained for the property at private sale, and not at auction sale except as otherwise provided In this section, 

or at forced sale. The usual selling price may include sales at public auction held by a nongovernmental agency or person If those sales 

have become a common method of acquisition In the jurisdiction for the class of property being valued, The usual selling price does not 

include sales at public auction if the sale is part of a liquidation of the soller's assets In a bankruptey proceeding or if the seller is unable to 

+f use common marketing techniques to obtain the usual selling price for the property. A sale or other disposition by this state or an agency or 

| 

political subdivision of this state of land acquired for delinquent taxes or an appraisal made In connection with the sale or other disposition 

~{ 

or the value attributed to the property of regulated public utilities by a govemmental regufatory agency for rate-miaking purposes Is not 

‘| controlling evidence of true cash value for assessment purposes. In determining the true cash value, the assessor shall also consider the 

-| advantages and disadvantages of location; quality of soil; zoning; existing use; present economic income of structures, Including farm 

i stuctures, present economic income of fand If the fand Is being farmed or otherwise put to income producing use; quantity and value of 

:| standing timber; water power and privilsges; minerals, quarries, or.other valuable deposits not otherwise exempt under this act known to be 

avalatle I hi fang and thair valus, The source of this definition Is from Michigan's: THE GENERAL PROPERTY TAX ACT (EXCERPT) Act 

ol 

21. 

i Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): 

=i) The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that Is required to produce 

~ credible assignment results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended 

B use of the sopraisl report, Reliance upon this report, regardless of how acquired, by any party or for any use, other than those specified in 

this report 

by 

{ the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of 

=: | Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any 

BE Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Valus, as defined hersin, The appraiser, appraisal firm, and 

“| related parties 

+{ assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. 

+{ Scops of the Appraisal: 

1. Unfess otherwise noted in the report a walk through Inspection of the sublect site and an exterior and Interior walk through Inspection of the subject 

Improvements, if any, was made by the appraiser. Tho age of the improvements, tax information and zoning are confirmed with the owner or client or local 

government when possible and are the appraiser's estimates if not confirmed, 

2, Sales and listing Information Is gathered and confirmed primarity through area Multiple Listing Services and / or appraiser's files, local Realtor's and 

| Assessment Administrator's files if necessary. Typically the search for sales Is limited to the subject's neighborhood and the six months to one year period 

| 

prior to the effective appraisal date. IF the initial market data search proves inadequate then the geographic area and / or the time perlod of the search is 

extended. 

| 

3. This report is an Appraisal Report per the Uniform Standards of Professional Appralsat Practice In effect on the effective appraisal date or the date the 

“| 

appraisal was signed. 

J 

General Sales Comments: 

) 

The sales prasented were selacted from an extensive search of recent closed sales in the appraiser's and the area Board of Realtors MLS files. These are 

he best sales for comparison to the subject that my ressarch revealed. In this relatively rural Norihern Michigan community, suburban to Traverse Git, it 

“1 

is common for the comparable sales to be further than one mile from the subject, over six months ofd, have high land to value ratios, high adjustment 

=| ratios and to have high single lin adjustments. These are afl conditions that cannot always bs avolded In this market and should not be considered 

negatives regarding the subject's markstabllity. The market has been relatively stable over this period, if any adjustments for time are necessary, they are 

"| 

made.

Certifications 

_ 

Filo No.t 

Property Address: 

F Seth Rd, "Parcel 1° 

Rk 

CL 

} 

Cly: Nothport. 

State: MI 

2p Code: 49670 

Client: 

Berard T. Rocca IV 

on. hotress: 

1414 Forest Ave., Evanston, IL 06/02/2001 

-{ Appraiser: 

Juan Carbonlt 

Address: 

119 Monros St, Site #101, Traverse Clty, M1 49684 

| See attached USPAP Identification & Certification page. 

| Gilent Contact: 

Besnard T, Rocca IV 

Ciont Name: 

EMail: _bernard.rocca@gmall 

1414 Forest Ave, Evanston, IL 06/02/2001 

i APPRAISER 

SUPERVISORY APPRAISER 

(if required) 

fl 

or CO-APPRAISER (if applicable) 

| 

(bl) 

& 

* | supervisory or 

| Appraiser Name\, 

Juan Carbonell 

Co-Appralstr Name: 

2 Company: 

Carbonell Appraisal, Inc. 

. 

Company: 

2 Phone: (231) 936-4889 

Fac Nong 

Phono: 

»

Clien! 

Bemard 

T. Rogea lV 

B 

rr 

. 

PR 

.... 

Fis No. 226045 

Property Address 

E Seth Rd, "Parcel 1 

Gily 

Northport 

Quer 

Benard T. Rocca iV 

USPAP (Uniform Standards of Professional Appraisal Practice) APPRAISAL & REPORT IDENTIFICATION 

This Report 18 one of the following types: 

! 

1 Appraisal Report 

(A writlen report prepared under Standards Rule 

2.2(a) , pursuant lo the Scope of Work, as disclosed elsewhere In this report) 

pid Restricted 

{A written report preparad under Standards Rule 

2-2¢s) 

, pursuant lo the Scope of Work, as disclosed elsewhere In 1his report, 

Appraisal Report 

restricted lo he stated Intended use only by he specified client and any other named Intended user(s). 

. 

Comments on Standards Rule 2-3 

Feertify that, fo the best of my kaowledge and belief: 

- The statements of fact contained in this report are true and correct. 

- The reported analysss, opinions, and conchislons are limited only by the reporiad assumptions and Himiting conditions and are my personal, impartial, and unblased professional 

analyses, opinions, and conclusions. 

~ Unless otherwise Indicated, 

1 have no present or prospective interest In the property that is the subject of this raport and no personal interast wilh respect to the parties favolved. 

- Unless otherwise Indicated, 

1 have performed no Services, as an appraiser or In any olher capacity, regarding he property that Is the subject of this report within the three-year 

period immediately preceding acceptance of this assignment. 

- 

| have no bias with respect to the property that Is the subject of this report of the pales involved with tis assignment. 

- My engagement In this assignment was not contingeat upon developing or reporting predetermined results, 

- My compensation for completing this assignment Is not coniingent upon the development of reporting of a predetenined valus or direction in value that favors he cause of the 

client, the amount of the value opinion, the attainment of a stipulated resull, or the occurrence of a subsequent vent directly refated to the intended use of thls apprasal. 

- My analysos, opinions, and conclusions were developed, and this report hias been prepared, it conformily with the Uniforms Standards of Professional Appralsal Practice that were 

in effect al the time this report was prepared. 

- Unisss otherwiss indicated, 

| havo made & personal inspection of the properly that is the subject of this report. 

~ Unless otherwise Indicated, no one provided significant reat property appraisal assistance to the persons} signing this certification {If there are exceptions, the name of each 

individual providing significant real property appralsal assistance is stated elsewhere in this report). 

Reasonable Exposure Time 

(USPAP defines Exposure Time as the estimated langth of time that the property Interest boing 

appraised would have been offered on the market prior 10 the hypothetical cansummation of a sale at markot value on the effective date of the appraisal.) 

My Opinion of Reasonable Exposure Time for the subject property at tie market value stated in this report is: 

180Days. 

Exposure fime Is a retrospective opinion based on an analysts of past events assuming a competitive and open marke!, Reasonable exposure ime inherent in the 

market value concept is always presumed to precede the effective date of he appraisal, 

Comments on Appraisal and Report Identification 

Note any USPAP related issues requiring disclosure and any State mandated requirements: 

~The 

use of this Restricted Appraisal Report 

| is limited 

to the cfient and the named intended user(s) In the report, The report may not 

upporting. rationale for all of tho opinions and conclusions set 

rth in the report, 

. 

aguiated by the Michigan Dep 

"In Michigan Appraisers are required to be licensed an 

Aftairs, P.0. Box 30670, Lansing, MI 48900 

APPRAISER: 

: 

SUPERVISORY or GO-APPRAISER (if applicable): 

Signature: 

" 

Slgaatore; 

Name: 

Juan Carbonsil 

JE 

LL

ond/or described on 

bean complied with. 

of sach corner is within the limils occepted by the peastice of professional 

by: 

surveying, ond that 

oll the requirements of P.A. 

132, 

1970 os amended have 

Survey 

CERTIFICATE OF SURVEY 

ES 

N-S 144 line 

a] 

NOO'35'25"W 

NOU'38'25'W 

Pr 

. 5 

— 

{0 Seth Row 

bo A287 UT sas 

; 

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19 

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= COMPUTED 

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| hereby centity thal 

| hove surveyed ond mapped the fond above platted 

5/26/13 

and that the relative posilional precision 

Uc. 

§ 4001040158 

Beorlng.«8ustima, Pravious survey by Leelanau Land Surveying, Job #20041, 

4 

LICENSED LAND SURVEYOR 

REVS 

ONARE: 

Part 

of Gov't 

Lot 

4, 

Section 

32, T32N, 

LEELANAU LAND SLI 

P.0. BOX 701 

RVEYING

County GIS Map - Aerial View 

E Seth Rd, "Parcel 1". 

; 

BE 

: Ouenbireattize,

Subject Land Photo Page 

Cllent 

Bernard 7. Rocca V 

Property Address 

E Seth Rd, "Parcel 1° 

City 

Northport 

County Leelanau 

State 

MI 

Zip Code 

49670 

Owner 

Berard T. Rocca IV 

Subject Front 

E Sath Rd, "Parcel 1" 

Sales Price 

NA 

Dale of Sale 

12/31/2024 

Sits Area 

446'BIuftLkhI10.002¢ 

Location 

Lk Mich.ALeelanauTwp. 

Topo / View 

HighBluf/LkMich&lslos 

Improvements 

FururoShargdStatrToLakeMt 

Other 

Conservation Esmal. 

Subject Rear 

Subject Street

Land Comparable Images 1-3 

Client 

Bernard 1. Rogea IV 

Property Address 

E Seth Rd, "Parcel 1° 

| City 

Nothport 

County _ Leelanau 

State 

MI 

Zip Code 

49670 

Owner 

Bernard T. Rocca IY 

Comparable #1 

E Seth Rd, "Parcel 1 & 8 three" 

VAS 

Comparable #3 

E Seth Rd 

Comparable 

1 

E Seth Rd, "Parcel 1 & 3" 

Prox, to Subj. 

Less than 0.01 miles 

Sales Price 

900,000 

Dats of Sale 

07/23/2004 

Site Area 

445'BlUALKVY13.052¢ 

Location 

Lk Mich/LeelanauTwp. 

Topo / View 

HighBluff/LkMich&dsles 

Improvements 

FutvigSharedStakToLaket 

Other 

Conservation Esmnt. 

Comparable 2 

E Seth Rd, "Parcel 4° 

Prox. fo Subj. 

0.12 miles SE 

Sales Price 

320,000 

Date of Sale 

05/01/2025 

Site Area 

4.8280 

Location 

Lk Mich/LeetanauTwp. 

Togo / View 

Rolling/Countryside 

Improvements 

FutureSharedStalToLakaM 

Other 

Conservation Esmnt. 

Comparable 

3 

E Seth Rd 

Prox. lo Subj. 

Less than 0.01 miles 

Salos Price 

1,125,000 

Date of Sale 

43/02/2022 

Site Area 

S00°BluftLkMY28.00ac 

Location 

LkMich./LeelanauTwp. 

Topo / View 

HighBiufi/LkMich&lsles 

Improvements 

None 

Other 

None

Land Comparable image 4 

Cllont 

Bernard T. Rocca I. 

Popary adds 

E Soll Rd, “Parcel 1* 

H 

Bi 

Ca 

Norlpos| 

Sent | gelanat 

- 

Sue 

| 

Zool 

49670 

Qviner 

Benard T. Rocca iV 

Comparable #4 

[ET 

Comparatle 4 

12063 N Foxview Dr 

: 

12083 N Foxviow Di 

C 

Prox. to Subjest 

2.27 miles NE 

Sata Price 

445,000 

Gross Living Area 

Total Rooms 

Total Bedrooms 

Tolal Bathrooms 

Locator 

Lk Mich /LeetonauTep. 

Site 

174BIUILKMY1.6920

Location Map 

Client 

Bemard T. Rocca |V 

Properly Address 

_E Seth Rd, "Parcel 1° 

City 

Northport 

County | gelanau 

Stats 

Ml 

Zip Code 

49670 

Owner 

Bomard T. Rocca IV 

a la mode, 

In 

£ Bath Rd 

Lass than.0.01 mnlles 

COMPARABLE 

No, 

1 

sath jel, "Pareat 1.8 2° 

Less than 0.01 miles 

UE Seth Rd, “Parcal 1" 

E Seth Rd, "Parcel 4" 

6:12 milds &

Appraiser’s Qualifications 

- Page 

1 

CARBONELL AFFRIASAL, INC, 

REAL ESTATE APPRAISER / OWNER 

JuaN CARBONELL 

MICHIGAN CERTIFIED GENERAL APPRAISER # 

| 205000841 

- SINCE 1991 

CARBONELL APPRAISAL, INC, 

| 19 MONROE ST, SUITE 10 

TRAVERSE CITY, MI 40684 

PHONE (23 1) 935-4889 

EMAL 

je@carbonellappaisal.c 

Wes Pace 

www.Catbonell Appraisal.com 

QUALIFICATIONS OF THE APPRAISER 

Juan Carbonell 

Michigan Certified General Real Estate Appraiser #1205000841 (since 1991) 

APPRAISAL EXPERIENCE 

N 

Appraiser & Owner Carbonell Aopralisl ne. 1995’; Prasanit 

Appraiser Associated with Michael Tamow, MAL Ri 

.1991 - 1985 

Garfigld Charter Township Board of Review Mombst 1995 - 1999 

Garflald Charter Township Deputy Assessor, 1989 ~ 1991 

Garfleld Charter Township Residential Apprslsor, 1987 - 1989 

PROFESSIONAL AFFILIATIONS 

Traverse Ares Assocation of Realtors mls Committee Member 1936) 

Northern Great Lakes Regional MLS 

Aspire North Realtors {fka. Treverse Area Association of Realtors) 

Michigan & Nationa! Associations of Reallors 

MICHIGAN STATE LICENSE / CERTIFICATIONS 

Certified General Real Estate Appralser, #1205000841, November 1991 - Present 

Advanced Assessing Officer (Level 3) #R-5683, August 1988-2017 

State Assessors Board Level Il Certification, September 1987 

State Assessers Board Level | Certification, Apri! 1987 

GENERAL EDUCATION 

Northwestern Michigan Collegs, 1978 & 1983

Appraiser’s Qualifications - Page 2 

APPRAISAL EDUCATION 

State Assessors Board, Level { Course 

- 1986-87 

AAO, Course 2 Income Approach to Value 

- 1987 

pao, Course 301 Mass Appraisal 

Residential Property 

198: 

Michigan Assessors Assoc. Property Tax Law & Exemptions i+ 

1988 

Michigen Assessors Assoc., Income Approach If - 1989 

Michigan Assessors Assos., Commerclal/industrial Manual 

- 

1989 

Michigan Township Assoc., Michigan Tax Tribunal - 1989 

Michigan 

Assessors 

Assoc., 

Hewlsil-Packerd 

Financial 

Calculalor « 1990 

Slate Assessors Bosrd, Compulers In Assessing (Instructar) - 

1990 

State 

Assessors 

Boerd, 

Economic 

Condition 

Factors 

(instructor) - 1991 

Michigan Assessors Assoc., Narrative Appraisal - 1991 

Appraisal lnstitute, Basic Income Capitalization - 1993 

Appralsaf Institute, Appraisal Principles — 1994 {Successful 

challenge) 

Appraisal Institute, Standards of Professional Practice, Part A 

- 

1994 

Appraisal institute, Appraisal Procedures ~ 1994 (Successful 

chaltenge) 

National Assoc. of Realtors, USPAP & Environmental Issues, - 

1995 

Slate Assessors Board, timplamentation of Propossi ‘A”~ 1995 

PARTIAL CLIENT LIST 

Appreisal Enhancement Services 

Dwellworks, LLC 

First American Business Solullons 

LandSafe Appraisal Service, Inc. 

NOVO Appraisal Management Co. 

PCV Mursor, Inc. 

Safeguard Prapertiss, Inc. 

Solidlfi Appraise! Management Co. 

Strestlinks Appraisal Management Go. 

HomeStretch Nonprofit Housing Comoration 

Alden Slale Bank 

Central State Bank 

Chemis! Bank 

Citfzens Bank 

Fifth-Third Bank 

First Communily Benk 

Honor Bank 

Huntington National Bank 

Independent Bank 

PNC Bank 

Stale Savings Bank 

Wes! Shore 8ank 

4Front Credit Unfon 

TBA Education Credit Union 

MSU Fedoral Credit Union 

Navy Federal Credit {nfon 

Traverse Caihollc Federal Credit Union 

ADMIREE, The Appraiser & the Law - 1697 

ADMIREE, Surveying, Planning & Zoning ~ 1999 

Northem Mich, University, USPAP ~ 1999 

McKissock, Fectory Built Housing - 2003 

MoRissock, information Technology & the Appraiser - 2003 

MoKissock, FHA Appraising Today - 2003 

Mich Assessors Assoo, Advanced Income Approachi&li- 2003 

Worldwide ERC,Relocatlon Appraisal Training Program — 2008 

McKissock, Appraising FHA Today — 2009 

McKissock, FHA Appraiser Inspection Checklist Course — 2009 

McKissock, income Properly Analysis and Valuation - 2011 

MoKissock, Uniform Appraisal Dataset - 2011 

McKissock, Ad Valorem Tax Consultation » 2011 

McKissock, Groen Building for Appraisers — 2011 

McKissack, Disclosures and Disclaimers — 2011 

McKissock, Expert Witness for Commercial Appraisers — 2013 

MoKissack, 2014-15 National USPAP Update ~ 2014 

McKissack, Applications of Appraise! Analysise ~ 2014 

McKissock, 12 Steps to USPAP Compliant Appraisals —~ 2015 

McKissock, The New FHA Handbook 4000.1 - 2015 

MichAssessore Assoc, Mich. Tax Tribunal Appesls - 2016 

McKissack, 2016-17 Natlonal USPAP Update ~ 2016 

OREP, How to Support & Prove Adjustments - 2017 

McKissock, Michigan Appralsal Law — 2019 

MoKissock, 2020-21 Nallonal USPAP Update — 2020 

Continuing Education Courses from 2020 - Present date 

NEI Relocation Service 

Homa Equily Relocation Company 

PHH Relocation Company 

ReMax Relocation Company 

Welchert Relocation Resources 

Joseph E, Quand!, Attorney 

* Yery C. Rogers, Attomey 

Jarites R. Wiitiams, Attomay 

Amy M. Swogger, Attomay 

Stephen ©. Chambers, Attomey 

Cunningham Davison Rogers & Award, Altomeys 

Robert Guyot Hf, Attomey 

Read & Shaip, Altornays 

Smith Haughey Rice & Roegge, Attorneys 

Young, Graham, Elsengslner & Wendling PC Altornsys 

Groganteaw, PC 

Rosi & Gardner, P.C, 

Leelanau Land Conservancy 

Grand Traverse Raglonal Lend Conservancy 

Grand Traverse Band of Oftawa & Chippewa Indians 

Privats individuals, Partnerships, LLC's, Eslafes & Trusts

PEZZETTL, VERMETTEN, POPOVITS & UMULIS, P.C. 

ATTORNEYS AT LAW 

MICHELLE 1. SCHUBERT 

600 E. FRONT STREET, STE. 102 

E-mail: mschuben@uich-legat.com 

TRAVERSE CITY, 

MI 49686 

(231) 929-3450 

Facsimile (231) 941-9568 

July 30, 2025 

VIA FEDERAL FIRST-CLASS MAIL 

State of Michigan 

Michigan Tax Tribunal 

2" Floor MOAHR 

2407 N. Grand River Avenue 

Lansing, MI 48906 

Re: 

Bernard T. Rocca and Rebecca Rocca v Leelanau Township 

Dear Sir or Madam: 

Enclosed please find Petitioners Property Tax Petition with exhibits to be filed. Also enclosed 

please find a check in the amount of $400.00 for the filing fee. Upon receipt of a Docket Number Petitioner 

will serve the Petition upon all parties and file a Proof of Service of same with the Tribunal. 

Sincerely, 

eC 

Michelle L. Schubett 

MLS 

Encls. 

15988.0001

9068 IN Buse 

IMTIAY IAD] PURID 'N L0PT 

WHY OJ 400] Pug 

feanqu xe] weSmony 

we] JO 318IG 

9896% TIN "A310 9s3oA®IL, 

... 

T012unS Ions WoL4 F009 

3°d ‘STRu() B SHAodog UPI ‘BIZZY

PEZZETTI, VERMETTEN, POPOVITS & UMULIS, P.C. 

ATTORNEYS AT LAW 

MICHELLE L. SCHUBERT 

600 E. FRONT STREET, STE. 102 

E-mail: mschubert@mich-legal.com 

TRAVERSE CITY, MI 49686 

(231) 929-3450 

Facsimile (231) 941-9568 

August 15,2025 

VIA FEDERAL FIRST-CLASS MAIL 

State of Michigan 

Michigan Tax Tribunal 

2" Floor MOAHR 

2407 N. Grand River Avenue 

Lansing, MI 48906 

Re: 

Bernard T. Rocca and Rebecca Rocca v Leelanau Township 

Docket No. 25-03150 

Dear Sir or Madam: 

Enclosed please find Petitioner’s Motion for Reconsideration and certificate of service to be filed. 

Also enclosed please find a check in the amount of $50.00 for the filing fee. If you have any questions, 

please feel free to contact me. 

Sincerely, 

N= 

Michelle L. Schubert 

MLS 

Encls. 

15988.0001

PEZZETTI VERMETTEN POPOVITS & UMULIS, P.C. 

CLIENT EXPENSE 

STATE OF MICHIGAN 

8/18/2025 

50.00 

CLIENT EXPENSE A 

SME/MLS - 15988.0001 

- 26 

50.00

i pT Hh 

Pezzetti, Vermetten, 

600 E. Front 

Traverse C

State 

Michigan

2nd Flo

2407 N. Gra

Lansing

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