Attachment List and Attachments.pdf

Roger E Sullivan Petitioner V Township Of Franklin Respondent · 26-000576-TT

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List of Attachments

MTT Small Claims – Valuation / Uncapping Petition

Parcel 006-209-013-00 – Tax Year 2026

1. 9-page March 2026 Board of Review Petition (with $18,500 contended taxable value

calculation)

2. 2017 Property Card (state-mandated neutral third-party assessment audit year establishing

correct baseline values prior to subsequent unlawful increases)

3. 2026 Notice of Assessment

4. 2026 Property Card

5. Notarized Agricultural Affidavit

6. March 19, 2026 Houghton County Building Department letter accepting agricultural

exemption/use for the greenhouse

7. Relevant excerpts from the 2025 Michigan Assessor’s Manual Volume I (pages 1, 3, 4–6, 14,

16, 22–23) — proper valuation procedures, class determination, story height, and depreciation

schedules

8. 2025 Flooding photographs (multiple dates showing approximately 1/3 of taxable land

underwater)

I declare that the above is a true and complete list of all attachments being submitted with this petition.

Dated: April 10, 2026

/s/ Roger E. Sullivan

Roger E. Sullivan

Page 1

9 Page 2026 Petition Of Assessment Page 1

Page 2

2026 March Board of Review Petition 

Franklin Township, Houghton County, Michigan 

Public Hearing Sessions: March 10, 2026 (9am-3pm) and March 12, 2026 (3pm-9pm) at Township 

Offices, 49850 US Hwy 41, Hancock, MI 49930 

Property Owner: 

Roger E. Sullivan 

21306 Main Street 

Hancock, Michigan 49930 

Parcel Number: 006-209-013-00 

Property Address: 21306 Main St, Hancock, MI 49930 

Current 2026 Tentative Values (per Notice of Assessment): 

Assessed Value / State Equalized Value: $112,353 

Taxable Value: $55,013 

Classification: 401 Residential 

Inflation Rate Multiplier: 1.027 

No transfer of ownership/uncapping in 2025 

Jurisdiction of the Board of Review and Standing of Owner to Have Errors Corrected 

THE GENERAL PROPERTY TAX ACT, Act 206 of 1893 (GPTA), states in MCL 211.29(2): 

“The board shall correct errors in the names of persons, in the descriptions of property upon the roll, 

and in the assessment and valuation of property. The board shall do whatever else is necessary to make 

the roll comply with this act.” 

Via GPTA MCL 211.29(7): Notification required for changes. 

Via GPTA MCL 211.30(4): Objections to changes must be heard. 

Via GPTA MCL 211.30(3): Opportunity to be heard. 

This protest continues uncorrected errors from prior years (including 2025 Board protest), as 

addressed in pending Michigan Court of Appeals Case No. 377732. None of the issues have been 

resolved. 

Protests and Requests 

I protest the 2026 assessed value ($112,353). 

I protest the 2026 taxable value ($55,013). 

I protest the classification of structures as residential (401 Residential), including erroneous 

"Residential Building 2 of 2" Contemporary Class C for Agricultural Greenhouse and "workshop" for 

shed. 

Page 2 

9 Page 2026 Petition Of Assessment Page 1

9 Page 2026 Petition Of Assessment Page 2

Page 3

I request the Board correct all errors in assessed value, taxable value, classifications, and property card 

per GPTA and Michigan Assessor's Manual. 

I am submitting/supporting Form 5076 for Small Business Property Tax Exemption under MCL 211.90 

(Applicable to personal property like containers). 

The township has repeatedly raised my Taxable Value beyond the limits allowed by Proposal A 

(MCL 211.27a), failed to apply required losses for permanent flooding on 3 of the 4 lots added in 2014, 

and left dozens of property-card errors uncorrected from my 2025 petition. None of the issues raised in 

2025 have been addressed. I request a full correction, including the 2014 rollback, flooding loss, and all 

property-card fixes listed below. The township has copies of all Property Cards and all Notices of 

Assessment from 2011-2026 in their official records and can refer to them as needed during this 

hearing. 

Key Errors (2014 to Present) 

« 

2013: TV improperly raised to $24,644 for a garage that was never built (prior assessor notes 

confirm). 

«+ 

2014: Garage addition (never built) should have been fully removed with rollback to the proper 

capped base of $17,043 (2012 uncapped TV $16,644 x 2013 Inflation Rate Multiplier (IRM) 

1.024). Instead, TV was set at $18,942 (incomplete rollback). This error inflated the base going 

forward. 

+ 

2015: Legitimate addition for purchased lots (now 3 of 4 are permanently underwater for a full 

year). 

+ 

2017 property card (state audit year): All lots valued at 400 ft frontage x $60 rate x 50% 

“swampy” adjustment = $12,000 land value. 

«2020: Township/assessor improperly changed land factors from 50% "swampy" adjustment 

(reducing value) to 100% (no adjustment), at the same $60 rate—doubling land value from 

$12,800 (prior) to $25,600 without evidence, valid reason, or supporting documentation 

(violates Michigan Assessor's Manual requirements for consistent/evidence-based influence 

factors on topography/wetland/swamp/flood plain; see attached 2020 "Changed High" and 

"Original Low" property cards showing the shift). This speculative removal inflated land value 

and subsequent TV base. 

«2020-2025: Township removed the 50% “swampy” adjustment (to 100%) and raised the rate 

from $60 — $64 — $70 — $75 — $92 — $100, tripling land value to $40,000 — while the lots 

flooded. This violates the Michigan Assessors Manual requirement for negative adjustments on 

wetland/flooded land. 

+ 

2025: Large TV jump labeled “New Construction” further inflated the base. Dozens of property 

card errors all causing higher tax rates on petitioners property. 

«2026 (current year): Nothing is depreciated from last year's taxes — everything is the same age 

this year as it was last year. The effective age, % good, depreciation cost, and total depreciation 

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9 Page 2026 Petition Of Assessment Page 3

Page 4

remain unchanged despite the passage of time and ongoing deterioration (e.g., no roofing on 

structures for 5+ years, mold, minimum headroom basement). This violates depreciation rules in 

the Michigan Assessor’s Manual, Volume I Residential (e.g., max depreciation at age 55 or 125 

for older structures). 2026 tentative: SEV $112,353 / TV $55,013 is incorrect. 2025 Tax card 

errors still go uncorrected and some new errors, in favor of higher tax rates, are added on top of 

the errors carried through from the previous year, currently case number 377732 with the 

Michigan State Court Of Appeals. 

Claim I: Request to Correct Erroneous Property Classification 

Real property must be classified by use per MCL 211.34¢(1)-(2). Agricultural real property 

includes parcels used for growing/harvesting horticultural or floricultural commodities (MCL 

211.34c(2)(a)(ii)(B)). Agricultural outbuildings are structures primarily used for agricultural operations 

(MCL 211.34c(2)(a)(i)). 

My lean-to greenhouse, see attached affidavit, (pole structure, no slab, no block foundation, 

under construction, no siding) and related outbuildings are used for growing/harvesting horticultural 

commodities—not residential. They are erroneously classified as residential "Contemporary" Class C 

or similar, This notarized affidavit of agricultural use was previously provided to Houghton County 

Building Department. 

Request 

Reclassify as agricultural real property/outbuildings per use, GPTA, and Michigan Assessor's Manual 

Volume I Agricultural section as a pole structure. 

Claim II: No Depreciation Applied in 2026; Request to Apply Proper Depreciation 

The assessor failed to apply any depreciation this year to structures, contrary to Michigan Assessor's 

Manual requirements (cost approach deducts depreciation for physical deterioration, 

functional/economic obsolescence). For residential (if applicable) or agricultural buildings, 

depreciation tables/% good must be used based on effective age/condition. 

My structures (125+ years old, poor condition: no roof on sauna/shed for years, mold, uninhabitable 

areas, unfinished greenhouse) warrant maximum depreciation (e.g., 

% good at 45% or lower per 

manual schedules; effective age maxed at 55+ or full depreciation). 

Request 

Apply full allowable depreciation per manual (Volume I Residential pp. on depreciation tables; 

Agricultural section for outbuildings). 

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9 Page 2026 Petition Of Assessment Page 4

Page 5

Claim III: Shipping Containers Misclassified as Real Property 

Shipping containers are tangible personal property (not real property fixtures) under GPTA (MCL 

211.8, 211.9) unless permanently affixed (e.g., cemented/bolted/integrated). They are not affixed here 

and are used for storage. 

They are erroneously included in residential real property assessment. 

In 2025 petitioner filed a Michigan Form 5076, Small Business Property Tax Exemption Claim Under 

MCL 211.90. Even though the board received the exemption form, it still has not been honored. This 

personal property that is exempt under MCL 211.90 (Containers) is being assessed as Real Property 

unlawfully. Petitioner has included another exemption Michigan Form 5076 this year, 2026, which 

should not be required if last years had been properly accepted. 

Request 

Remove containers from real property roll; classify as personal property; apply 2025 or 2026 

exemptions under MCL 211.90 via Form 5076. 

If denied, Petitioner requests a written response citing 

the reason for denial. 

Claim IV: Request to Correct Erroneous Assessed/Taxable Value and Property Card Errors 

The property is erroneously assessed (speculatively, without evidence, contrary to Bulletin No. 2 of 

2014 and manual). Owner requests correction to comply with GPTA and manual. Persistent errors 

include the following: 

Request 

Correct all property card errors still uncorrected from 2025 petition and additional errors found on 2026 

Property Card. List of errors are as follows: 

1. Stephanie Ekdahl is listed as an owner when the card itself shows that she granted her property 

rights on 01/10/2019 to Roger Sullivan. 

2. 2026 Est TCV 224,705 TCV/TFA: 168.19 needs to be corrected using the proper data that was 

not entered. This error, first protested in 2025, remains uncorrected on the 2026 roll. 

3. Building Permits: It lists that a new building was permitted on 06/01/2020. That is false. No 

structure was built in 2020 on any of these parcels. The following year, 2021 shows a “land 

improvement cost estimate” of 1 sauna, rate of $5,133.38, 65% Good, Cash Value $3,336. 

Owner has never added a sauna to the property since owning it. Owner’s property does have a 

sauna that was built in the 1970’s. Not only is that shed completely depreciated, when the State 

of Michigan mandated a statewide assessment in 2017, that assessment valued the sauna 

building (Size: 120) at $240 Cash Value (See 2017 assessment card). Building Permit section 

has building permits that don’t apply to the property. 

4. Land Improvements Cost Estimates: Lists a sauna that I never built or improved. Wood Frame, 

Size 120, has a good level of 62%, with a cash value of $2,039. That structure is uninhabitable. 

4 

Page 5 

9 Page 2026 Petition Of Assessment Page 4

9 Page 2026 Petition Of Assessment Page 5

Page 6

There has been no roofing on the structure for the last 5 years and mold is covering ¥2 of the 

ceiling space. Previous assessments had this structure valued at $240. See 2017 assessment 

card. 

5. Unit in Place Item(s): Heated Shed, 90% good, Size 1. The 216 sq. ft. shed does not have heat. 

In 2017 shed was valued at $1685 and with no improvements it is currently valued at $8365. 

6. Residential Local Cost Land Improvements: Containers are not taxable real property under The 

General Property Tax Act. Public Act 206 of 1893. Containers are exempt personal property 

under 211.90. 

7. 2026 Building Value, Assessed Value, and Taxable Value are erroneous. 

8. Building Style: Was changed from 1plus to Colonial Style in 2021. This structure does not fit 

into the design or size of a “colonial style” home. 

9. Yr Built: Year built is 1900. 

10. Remodeled: It says 2010 but the house was never remodeled. The year 2010 was changed 

through speculation, without any evidence, in the year 2021. This structure has never been 

remodeled. 

11. Room List: The 2nd floor only has two rooms. 

12. Class: The class is erroneously listed as CD. The residential structure on this property has been 

properly classified as a class “D” structure prior to 2020. See all property cards from 2019 and 

prior. This classification was changed through speculation, without any evidence, and is false. 

See page 14 of Michigan Assessor’s Manual, Volume I Residential. Here it states “Class D 

Economy Constructed with cost as the primary determining factor. Materials and workmanship 

may or may not meet Federal or local building codes. Basement, if present, of minimum head 

room.” My property does not meet local building codes. It does not meet local electrical code, 

and it does not meet local plumbing code. A basement is present but headroom is minimum. 

Less than 6’ in many areas while under 7 for it’s entirety. A Class “D” structure would meet 

Federal or local building codes. See page 14 of Michigan Assessor’s Manual, Volume I 

Residential. My structure has never been able to meet Federal or local building code. 

13. Effective Age: Should be changed to 125, or at the maximum age for full depreciation, 55, 

from the 48 it is now. Depreciation should be the maximum allowed as stated on Page 23 of the 

Michigan Assessor’s Manual, Volume I Residential. 

14. Floor Area: 952 is wrong. Correct number is 864. 

15. Total Base New: Is wrong because the wrong numbers and tables were used in the calculation. 

16. Total Depreciation Cost: Is wrong because the 125 year old structure is erroneously being 

considered as 48 years old. 

17. Estimated T.C.V.: This is wrong as it used the wrong numbers and tables in its calculation. 

Page 6 

9 Page 2026 Petition Of Assessment Page 5

9 Page 2026 Petition Of Assessment Page 6

Page 7

18. (16) Porches/Decks Composite is not an option in the Michigan Assessor’s Manual, 

Residential, Class D. See page 39. 

19. Cost Est. for Res. Bldg: Needs to be changed to 1 Single Family 1-plus from colonial. 

20. Class of building, C/D, needs to be changed to “D” 

21. Floor Area: Needs to be corrected to 864. 

22. % Good: Needs to be changed to 45 to reflect the depreciation schedule in the assessor’s 

manual. 

23. 1.75 Story: Needs to be changed to 1.5 story to accurately describe the structure. See page 16 

of the Michigan Assessor’s Manual, Volume I Residential. Only half of the floor space on the 

second floor has a ceiling height of 7°. 

24. 1+ Story: Needs to be deleted and the sq. ft. need to be accounted under 1 story. This area of 

the structure on the second floor has no part of the ceiling that is 7” or above. 

25. 1 Story: Needs to add the 192 feet that was erroneously assessed as 1+ Story. New total of 1 

Story is 336. 

26. Cost new Total needs to be changed from erroneous values to correct values. 

27. Proper depreciation from the Michigan Assessors manual needs to be applied and then be 

properly depreciated. 

28. Other Additions/Adjustments: Public Sewer should be fully depreciated to 45% or $584 

29. Water/Well should be fully depreciated to 45% or $1139 

30. Deck labeled as “composite” should be changed to a category from the Michigan Assessors 

Manual, Residential Class D, and the appropriate rate should be applied. 

31. Totals, Cost New, Depr. Cost, & TCV: is wrong due to the entry of improper tax tables and 

data. This needs to be corrected once everything else is addressed. 

32. Building Type: It should be “agriculture pole structure”. 

33. Building Style: It should be “Lean-to/Pole”. 

34. Year Built: Still under construction or 2025. 

35. (7) Excavations: There is no slab for the agricultural pole outbuilding. This number needs to be 

changed to 0. 

36. Total Base New: This number is wrong due to the following being erroneous: the building type, 

the classification type is wrong, and slab data being wrong. The correct calculation for this as 

required by The General Property Tax Act, Act 206 of 1893, MCL 211.34¢(1), 211.34c(2)(a)(i), 

and 211.34(2)(a)(ii)(B) and The Michigan Assessor’s Manual, Volume I Agriculture. is $6,947 

total for the True Cash Value. 

Page 7 

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9 Page 2026 Petition Of Assessment Page 7

Page 8

37. Estimated T.C.V: Should be changed from 58,457 to the correct number. 

38. Cost Est. for Res. Bldg: 2 Single Family CONTEMPORARY Cls C should be changed to Cost 

Est. for Agr. Bldg: 1 Agricultural Pole structure. As required by MCL 211.34c(1), 211.34¢(2)(a) 

(i), and 211.34(2)(a)(ii)(B) and The Michigan Assessor’s Manual, Volume I Agriculture. 

39. Building Areas: Exterior should not say siding. There is no siding on the agricultural pole 

building. 

40. Foundation Should not say slab. There is no slab in the agricultural pole building. 

41. Cost New Total: Needs to be changed from 45,513 to correct calculation. 

42. Depr. Cost Total: Needs to be changed from 43,078 to correct calculation. 

43. ECF (PLAT) 1.357 => TCV: Needs to be changed from 58,457 to correct calculation. 

Additional Errors unique to the 2026 Property Card 

1. None of petitioner’s property depreciated in the last year. All property has the same age and 

depreciation listed except for the Land Value, which has unlawfully increased. 

2. Unlawfully changed the values for residential building 2 of 2, which increased the “Total Base 

New:” number to a higher number than the year previous and failed to apply any depreciation. Causing 

a higher tax rate than what is allowed. 

Proper Taxable Value Calculation 

(Strict Proposal A Cap from Corrected 2014 Base + Flooding Loss) 

Starting from correct 2014 TV $17,043 and applying official Inflation Rate Multipliers (IRM’s), 

2015: $17,316 ... 

2026: $22,828 (before loss). 

Applying flooding loss (3 of 4 lots submerged for 1+ year = 75% reduction on land portion) plus all 

card corrections reduces 2026 TV to $18,500 and SEV to $45,000. 

Proper Taxable Value Calculation 

(Strict Proposal A Cap from Corrected 2014 Base + Flooding Loss) 

Starting from correct 2014 TV $17,043 and applying official IRMs (no improper increases): 

2015: $17,316 

Page 8 

9 Page 2026 Petition Of Assessment Page 7

9 Page 2026 Petition Of Assessment Page 8

Page 9

2016: $17,368 

2017: $17,525 

2018: $17,892 

2019: $18,321 

2020: $18,669 

2021: $18,930 

2022: $19,555 

2023: $20,533 

2024: $21,560 

2025: $22,228 

2026: $22,828 (before loss) 

Applying flooding loss (3 of 4 lots submerged for 1+ year = 75% reduction on land portion, consistent 

with 2017 “swampy” adjustment) reduces 2026 TV to $18,500 and SEV to $45,000. 

The township violated Proposal A every year TV was raised more than the IRM without documented 

additions or transfers, violated assessment standards by increasing land value while the land flooded, 

and left every 2025 property-card error uncorrected. I request the Board correct all errors, apply the 

proper rollback and loss, reclassify the outbuilding as agricultural, fix every card error listed above, and 

set 2026 values as shown. 

All totals (base new, depr cost, TCV) erroneous due to improper tables/data. Request full corrections, 

including agricultural reclassification for outbuilding (no slab. exterior/foundation corrections). 

Claim V: Request to Correct Erroneous Land Value and Apply Negative Influence Adjustment 

for Flooded/Wet Land 

"Land value improperly doubled in 2020 by removing 50% 'swampy' adjustment without justification 

(see attached 2020 cards). Ongoing permanent flooding (3/4 lots unusable/underwater 2025-2026) 

requires negative topography/wetland/flood plain adjustment per manual (influence factors for 

swamp/wetland reduce value). 

Request 

Rollback land value to reflect 50% or greater reduction, apply losses for flooding, and correct inflated 

TV base under Proposal A (MCL 211.27a). Evidence: Attached photos (dated [list months]), prior cards 

showing adjustment removal." 

Page 9 

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9 Page 2026 Petition Of Assessment Page 9

Page 10

Documented Claim of Fraudulent Representation 

Owner Claims that Franklin Township Assessor is fraudulently assessing owner’s property beyond what is allowed by law 

and the Michigan State Constitution. The assessor made material representations that were false. When the assessor made 

those fraudulent representations they knew it was false or made it recklessly, without any knowledge of it’s truth and 

positive assertion. The fraudulent representations made by the assessor were not based on any supporting evidence. The 

assessor made the fraudulent representations with the intention that it should be acted upon by the owner. The owner acted 

in reliance upon it by paying a higher rate for his taxes than others and hereby has suffered injury due to over payment not 

authorized by law and in opposition to our Michigan State Constitution. 

Owner request a refund for all over payments of taxes paid since 2021 or whatever is allowable 

by law. 

Signature: ALES 

Date: 

TO Zo 

Roger E. Sullivan 

Phone: 906-281-0727 

Attachments: 

2026 Notice of Assessment 

Agricultural Affidavit 

Assessor Notes 

2025 Flooding Pictures 

2017 Property Card 

2020 Original Property Card 

2020 Changed Property Card 

2025 Property Card 

2026 Property Card 

Michigan Form 5076, Small Business Tax Exemption Claim Under MCL 211.90 

Michigan Form 618, L-4035, Voluntary Petition To Board of Review 

Page 10 

9 Page 2026 Petition Of Assessment Page 9

2017 Property Card Page 1

Page 11

County: 

HOUGHTON 

——r 

Parcel Nyse: 31-006-209-013-00 

Jurisdiction: 

FRANKLIN TOWNSHIP 

Grantor 

Grantee 

sale 

sale 

Inst. 

Price 

Date 

Type 

KEEN KAREN 

SULLIVAN ROGER 

0 

01/20/2016 

oC 

EKDAHL STEVEN 

& LISA 

SULLIVAN ROGER 

1,201 

10/31/2014 

oC 

EKDAHL ELEANORE ETAL 

SULLIVAN ROGER 

50,000 

01/18/2011 

WD 

EKDAHL PAUL 

& ELEANORE 

EKDAHL ELEANORE ETAL 

1 

08/30/2007 

oC 

Property Address 

21306 MAIN ST 

Owner's Name/Address 

SULLIVAN ROGER 

EKDAHL STEPHANIE 

21306 MAIN ST 

HANCOCK MI 49930 

Tax Description 

FB-9-5 LOTS 

13, 

14, 

15 

& 

16 BLK 

9 PLAT OF 

CONCORD CITY. AND LOTS 

9, 

10, 

11 

& 12 

BLK 

9 PLAT OF CONCORD CITY. 

(SPLIT FROM 

006-209-005-00/COMBINED TO 

006-209-013-00) 

Comments/Influences 

11/14/16 SS/WK 1PM TODAY WALKED TRU WITH 

OWNER 906-281-0727 ROGERS VACANT ALL WET 

LAND 

Class: 

401 RESIDENTIAL 

Zoning: 

School: 31010-HANCOCK SCHOOLS 

P.R.E. 

100% 01/22/2011 

MAP 

#: 

Terms 

of Sale 

FAMILY 

FAMILY 

FAMILY 

$1 NO CONSIDERATION 

Building Permit (s) 

NEW BUILDING 

GARAGE/OUTBLDG 

2017 Est TCV 70,652 TCV/TFA: 

91.05 

t 

Land Value Estimates 

for Land Table 3.RESIDENTIAL 

* Factors 

* 

Frontage 

Depth 

Front 

Depth 

Rate $Adj. Reason 

X Improved 

Vacan 

Public 

Improvements 

Dirt Road 

Gravel Road 

X 

Paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

X 

Electric 

Gas 

Curb 

Street Lights 

X 

Standard Utilities 

Underground Utils. 

Topography of 

site 

X Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

ond 

Waterfront 

Ravine 

Q wetlana 

Description 

CONCORD LOTS 

400 Actual Front Feet, 

Land Improvement Cost Estimates 

Description 

D/W/P: 

Crushed Rock 

Shed: Wood Frame 

SHED 

SHED 

Work Description for Permit 11-157, 

Printed on 

Liber 

Verified 

& Page 

By 

2016/01500 

2014R-05654 

2011/0363 

2007R-04927 

Date 

Number 

10/21/2012 

12-254 

08/10/2011 

11-157 

400.00 100.00 1.0000 1.0000 

60 

100 

0.92 Total Acres 

Total Est. Land Value 

Rate 

CountyMult. 

Size 

$%Good 

1.20 

1.00 

100 

50 

7.45 

1.00 

238 

95 

1.00 

1.00 

192.0 

100 

2.00 

1.00 

120.0 

100 

Total Estimated Land Improvements True Cash Value 

PERMIT 

- BUT NEVER PUT IT UP 

A lood Plain 

Year 

Who 

When 

What 

2017 

SS 

11/14/2016 DATA ENTER 2016 

The Equalizer. 

Copyright 

(c) 

1999 - 2009. WK 

09/21/2016 INSPECTED 

p15 

Licensed To: Township of Adams, County of 

Houghton, Michigan 

*** Information herein deemed reliable but not guaranteed*** 

Page 11 

2014 

Land 

Value 

12,000 

15,000 

15,000 

10,000 

Building 

Value 

23,326 

19,364 

22,958 

21,518 

2017 Property Card Page 1 

03/05/2017 

Prent. 

Trans. 

0.0 

0.0 

100.0 

0.0 

Status 

NOT STARTE 

NOT STARTE 

Assessed 

Board of 

Tribunal/ 

Value 

Review 

Other 

35,326 

34,364 

34, 364M 

37,958 

31,518 

Value 

24,000 

24,000 

Cash Value 

60 

1,685 

192 

240 

2,177 

Issued 08/10/2011: 

HE TOOK OUT A GARAGE 

Taxable 

Value 

22,191c 

21,994c 

24,223¢ 

18,942¢

2017 Property Card Page 2

Page 12

4ilding 1 of 

1 

fype 

+e Family 

vile Home 

sown Home 

Duplex 

A-Frame 

|X Wood 

Frame 

. 

Building Style: 

1 PLUS 

Yr Built 

Remodeled 

1900 

0 

Condition for Age: 

Average 

Room List 

Basement 

4 1st Floor 

3 2nd Floor 

1 Bedrooms 

(1) 

Exterior 

Wood/Shingle 

¥ Aluminum/Vinyl 

Brick 

Insulation 

(2) 

Windows 

Wood Sash 

Metal Sash 

X Vinyl Sash 

% Double Hung 

Horiz. Slide 

X 

Casement 

Double Glass 

Patio Doors 

Storms 

& Screens 

(3) Roof 

X Gable 

Gambrel 

Hip 

Mansard 

Flat 

Shed 

X Asphalt Shingle 

Chimney: 

(3) Roof (cont.) 

Eavestrough 

X Insulation 

0 Front Overhang 

0 Other Overhang 

(4) 

Interior 

X Drywall 

Plaster 

Paneled 

Wood T&G 

Trim 

& Decoration 

Ex 

X 

Ord 

Min 

Size of Closets 

Lg 

X ord 

Small 

Doors: 

Solid 

H.C. 

(5) Floors 

Kitchen: Linoleum 

Other: Carpeted 

Other: Ceramic Tile 

(6) 

Ceilings 

X Drywall 

(7) Excavation 

Basement: 544 

S.F. 

Crawl: 

144 

S.F. 

Slab: 

0 

S.F. 

Height to Joists: 

0.0 

(8) 

Basement 

Conc. Block 

Poured Conc. 

Stone 

Treated Wood 

Concrete Floor 

(9) 

Basement Finish 

Recreation 

SF 

Living 

SF 

Walkout Doors 

No 

Floor 

SF 

(10) Floor Support 

Joists: 2X8X16 

Unsupported Len: 

Cntr.Sup: 

Parcel Number: 

(11) Heating/Cooling 

Gas 

Oil 

Elec. 

Wood 

Coal 

Steam 

Forced Air w/o Ducts 

Forced Air w/ Ducts 

Forced Hot Water 

Electric Baseboard 

Elec. Ceil. Radiant 

Radiant (in-floor) 

Electric Wall 

Heat 

Space Heater 

Wall/Floor Furnace 

Forced Heat 

& Cool 

Heat Pump 

No Heating/Cooling 

Central Air 

Wood Furnace 

(12) Electric 

100 Amps Service 

No./Qual. 

of Fixtures 

Ex. 

X 

Ord. 

Min 

No. of Elec. Outlets 

Many 

X Ave. 

(13) Plumbing 

Average Fixture(s) 

1 

3 Fixture Bath 

2 Fixture Bath 

Softener, 

Auto 

Softener, 

Manual 

Solar Water 

Heat 

No Plumbing 

Extra Toilet 

Extra Sink 

Separate Shower 

Ceramic Tile Floor 

Ceramic Tile Wains 

Ceramic Tub Alcove 

Vent 

Fan 

(14) Water/Sewer 

Public Water 

Public Sewer 

Water Well 

1000 Gal Septic 

2000 Gal Septic 

Lump Sum Items: 

Few 

Joven 

*** Information herein deemed reliable but not guaranteed 

*+ 

Page 12 

31-006-209-013-00 

Printed on 

(15) Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks 

Appliance Allow. 

Interior 

1 Story Area Type 

Cook Top 

Interior 

2 Story 

Dishwasher 

2nd/Same Stack 

TolweEe 

(1 Story) 

172 Treated Wood 

Garbage Disposal 

48 Treated Wood 

Two Sided 

Bath Heater 

Exterior 

1 Story 

Vent Fan 

Exterior 2 Story 

Hot Tub 

Prefab 

1 Story 

Unvented Hood 

Vented Hood 

Intercom 

Jacuzzi Tub 

Prefab 2 Story 

Heat Circulator 

Raised Hearth 

Wood Stove 

Jacuzzi repl.Tub 

Direct-Vented Gas 

Oven 

" 

Class: 

D 

Microwave 

Effec. Age: 

Standard Range 

Self Clean Range 

Sauna 

Trash Compactor 

Central Vacuum 

Security System 

2 

Floor Area: 8) 6% 

Total Base Cost: 

46,274 

Total Base New 

: 

64,320 

Total Depr Cost: 

42,197 

Estimated T.C.V: 

44,475 

CntyMult 

X 

1.390 

wl 5 E.C.F. 

1.054 

Stories 

Exterior 

Foundation 

Rate 

Bsmnt-Ad) 

Heat-Adj 

1.25 Story Siding 

Basement 

61.56 

0.00 

0.83 

1 

Story Siding 

Basement 

53.16 

0.00 

0.66 

1 

Story Siding 

Crawl Space 

53.16 

 -9.33 

0.66 

Other Additions/Adjustments 

Rate 

(14) Water/Sewer 

I 

Public Sewer 

912.00 

__Hell, 50 Feet 

1575.00 

Cr 70/100/100/100/70.0, 

Dep. 

eparate 

reciated Items: 

A 

County Multiplier 

= 

T. 

5 

=> 

Phy/Ab. Phy/Func/Econ/ 

Corb. $Good= 307 

00/30.0, 

 Depr. 

(16) Deck/Balcony 

Treated Wood, Standard 

6.72 

County Multiplier = 1.39 

=> 

Cost 

Ehy/Rb. Phy/Func/Econ/Conb. 

$Good= 30/100/100/100/30.0, 

Depa. 

Treated Wood, Standard 

9.68 

County Multiplier = 1.39 

=> 

Cost 

PRy/Ab. Phy/Func/Econ/Conb. $6ood= 30/100/100/100/30.0, 

Depr. 

Total Depreciated 

ECF (CDR/BLESSENT/MESNARD) 

1.054 => TCV of Bldg: 

¥5 To 

2017 Property Card Page 2 

03/05/2017 

¥ 

(17) 

Garage 

Year Built: 

Car Capacity: 

Clas 

Exterior: 

Brick Ven. 

Stone Ven. : 

Common Wall: 

Foundation: 

Finished 2: 

Buto. Doors: 

Mech. Doors: 

Are; 

% Good: 

Storage Area: 

No Conc. Floor: 

Bsmnt Garage: 

Carport Area: 

Roof: 

Size 

Cost 

352 

21,961 

192 

10,333 

144 

6,407 

Size 

Cost 

1 

912 

; 

§ 

1,575 

Cost 

= 

40,076 

Cost 

= 

1,445 

172 

1,156 

- 

New 

= 

1,607 

72 

Cost 

= 

482 

asd 

465 

New = 

646 

Cost 

= 

194 

Cost 

= 

42,197 

1 

= 

44,475

2017 Property Card Page 3

Page 13

<£: 31-006-209-013-00, Residential Building 

1 

Printed on 

03/05/2017 

8 

D DEC; 

144.0 sf 

apo, 2% 

“ 

22° 

12" 

6" 

yooD DEC] 

48.0 sf 

1.25F/B 

 * 

1F/B 

5a 

352.0 sf 

192.0 sf 

BE 

Sketch by Apes Skatch 

*** Information herein deemed reliable but not guaranteed*** 

Page 13 

2017 Property Card Page 3

Notice of Assessment

Page 14

Notice of Assessment, Taxable Valuation, and Property Classification 

1016 row Tog 

Te 

THIS IS NOT A TAX BILL 

L-4400 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local 

FROM | AURA ERHART 

PARCEL IDENTIFICATION 

FRANKLIN TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

006-209-013-00 

PO BOX 13 

PROPERTY ADDRESS: 

WATERSMEET, MI 49969 

21306 MAIN ST 

HANCOCK, MI 49930 

SCHOOL DISTRICT CODE: ~~ 31010 

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

i. 

EXEMPTIONS 

SULLIVAN ROGER. TAIT 49903 

.T3 

P1 

#4 

% Exempt As "Homeowners Principal Residence": 

100.00% 

EKDAHL STEPHANIE 

% Exempt As "Qualified Agricultural Property": 

00% 

21306 MAIN ST 

; 

. 

. 

HANCOCK, 

MI 49930-9686 

% Exempt 

As "MBT Industrial Personal”: 

00% 

[LL TL (TLL 

FU 

FE 

LT CPT 

I eA LL 

% Exempt As "MBT Commercial Personal: 

00% 

Exempt As "Disabled Veteran or Surviving 

Spouse”: 

[0 Yes 

No 

Exempt As "Qualified Forest Property": 

[J Yes 

[X No 

Exempt As "Development Property”: 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

remainder of long descriptions on file 

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF CONCORD CITY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF CONCORD CITY. (SPLIT 

FROM 006-209-005-00/COMBINED TO 006-209-013-00) 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

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

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: 

$49 

YEAR: 

025 

NEALIIVE [agai 

4 

EE EAs 

1. TAXABLE VALUE: 

53,567 

55,013 

1,446 

2. ASSESSED VALUE: 

102,490 

112,353 

9.863 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

ik 

ii 

AR 

ii 

a 

es 

4. STATE EQUALIZED VALUE (SEV): 

102,490 

112,353 

9,863 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? BE] Yes 

No 

6. Assessor Change Reason(s): 

Due to market conditions assessed values may have changed substantially. 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions. regarding the Notice of Assessment, Taxable Valuation,-and-Property Classification maybe directed to the. Following: —— 

Name: 

Telephone Number: 

Email Address: 

LAURA ERHART 

(906) 358-0504 

FRANKLINTOWNSHIPASSESSOR@GMAIL.COM 

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

MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS @ THE TOWNSHIP OFFICES, 49850 US HWY 41-- ON 

MARCH 10TH FROM 9AM TO 3PM & ON MARCH 12TH FROM 3PM TO 9PM; THE ASSESSOR WILL BE THERE 10 TO2 ON 

TUESDAY THE 10TH, AND 5 TO 7 ON THURSDAY THE 12TH. 

EVERY YEAR THE ASSESSOR WORKS TOWARD SEEING 20% OF ALL PARCELS IN THE TOWNSHIP TO DO AN EXTERNAL 

REVIEW; WE DO NOT ASK TO, NOR DO WE NEED TO ENTER YOUR HOME. 

IF YOU HAVE QUESTIONS, OR WOULD LIKE THE 

ASSESSOR TO REVIEW YOUR PROPERTY GIVE ME, THE TOWNSHIP ASSESSOR LAURA ERHART, A CALL @ 906-358-0504. 

TO APPEAL YOUR ASSESSMENT IN WRITING SUBMIT A SIGNED PETITION TO BOARD OF REVIEW (MI FORM 618) WITH 

SUPPORTING DOCUMENTS. WRITTEN APPEALS MUST BE MAILED /DELIVERED TO: FRANKLIN TOWNSHIP BOARD OF 

REVIEW, 49850 US HIGHWAY 41, HANCOCK, MI 49930 AND MUST BE RECEIVED BEFORE THE CLOSE OF THE 2ND HEARING 

SESSION. RECEIPT OF PETITIONS MAILED / DELIVERED ELSEWHERE CANNOT BE GUARANTEED. 

PETITIONS WILL NOT BE ACCEPTED THROUGH E-MAIL. 

Page 14 

Notice of Assessment

P.ircel Number, 

Grantor 

006-209-013-00 

-

--~--

Grllnte-@ 

Jurisdiction: 

E'RANKLIN 

Sale 

County: HOUGHTON 

Pd.nt tid on 

TOWNSHIP 

Sale 

In:it. 

Term>i of Sale 

L i bcH 

vo ~H led 

& ?,1ge 

By 

[EE~K:tDiiiAHJiIL:-SsiTREp;PHA.uiNYir~E'----+.s:-:-u~L-::-L-::-I:-:-VA-,N_R_OG_E_R _

_ __ _j ___ _.'.:_~:.=j_ _ __;'.~'.'._,..-k'.:'.:--!c2'"'1-_.,...N_o_T~U.,...Sc-cE:-::D-:/=o-rHER -

-

2 o 19 / 00267 

OTHER 

Price 

Date 

Type 

0 01/10/2019 QC 

KE:EN KAREN 

SULLIVAN ROGER 

09- FAfUL'i/RELATED ENTI'r'l'. :?. 016/ 01? 00 

OTHER 

l!EE°iK<io)jAUHttL:-°sS:TT;;;E"V;;-EN..-,;:-;L,--;r:-;;s;-;:A-----+S~U~L~L~I;,V;AN~R~O:::G::E~R-----L----..."..l~~~~~J:::::_ __ 

J0~9:.:-~E'~AM~IL~Y~/';R~E~I.ATED ENT t1'Y 20T4 l{-056_5_4 _ __._0_T_HE_R ______ -r--

0 01/20/2016 QC 

,201 10/31/2014 QC 

EKDAHL E: LEANOREJ ETAL 

_ _.__s_u_L_L_IV_A_N_ R_OG_ ER_.-, ___ 

..1...._ ___ __ L...-,-----;----'-----r::---.--=1--:0-,--9_- _E'AM-,----ILY / RELATBD SNT l TY 

2 0 ll / 0 3 63 ~--J.:O~T~H=E:.:.R ___ r=--:::-:-:-:~---

l?rope rt y ·Address 

50,000 01/18/2011 WD 

Class: RESIDENTIAL-IMPRO Zoning: 

Building Pc r'init {!I) - --

Diltll! 

Nulllbei: 

Status 

21306 MAIN ST 

School: HANCOCK PUBLIC SCHOOLS 

DE:MOLITION 

08/11/2022 

2022-99-044 

ECT STA 

Owner's Name/Address 

P.R.E . 100~ 01/22/2011 

NEW BUILDING -

06/01/2020 2020-iit-lJJ 

set STA 

MAI? H: CONCORD CITY 

NE:W BUILDING 

♦ 

2026 Est TCV 224,705 TCV/TE'A: 168.19 GARAGE/OOTBtO~ - ---

OB/ t0/2011 

SULLIVAN ROGER 

EKDAHL STEPHANIE 

21 306 MAIN ST 

HANCOCK MI 49930 

X Improved 

Public 

Vacant 

Land Value Estimates for Land Toblo 4002, RESIDENTXAL P 

,----,----..-----,---~-----~--1 

• E\1ct oc :1 • 

Improvement9 

Description 

frontage 

Dopch 

"T~a~x:--;D~e~s~c-r-i'p~t-.i'o_n ___ _____ ____ __J-

TD~iTr~t~R~o~a-.d-----------j INTERIOR PLATTE 200.00 100.00 

Front 

D pth 

l. 0000 L. 0000 

1. 0000 l. 0000 

Tot.i l Ac r ~s 

R.11te \ Adj, 

120 

100 

120 

100 

Total Est. 

Gravel Road 

INTERIOR PLATTE 200.00 100.00 

FB- 9-5 LOTS 13 , 14, 15 & 16 BLK 9 PLAT Of X Paved Road 

400 Actu.)l Front Feet, 0.92 

CONCORD CITY. AND LOTS 9, 10, ll & 12 

Storm Sewer 

BLK 9 l?LAT OF CONCORD CITY. (SPLIT FROM 

Sidewalk 

0 0 6-2 0 9-0 05-00/COMBINED TO 

Water 

0 0 6-2 09- 013-00) 

Sewer 

Land Improvement cost Estim'1tQ:1 

Description 

sauna 

Comme nts/Influences 

t-=-::-::-:c--cc-c--:--------- -------~X Electric 

2025 ADDE D 3 CONTAINERS AND 12 X 32 1 

Gas 

Wood Frame 

STY 

curb 

Unit in Place ltem(s) 

Street Lights 

Description 

X Standard Utilities 

SHED/ SF 

Underground Utils. 

SLAB UNDER SHED/ SF 

ELECTRIC/ SF 

Topography of 

HEATED SHED 

Ra t ~ 

t>,44 8.00 

2·1. 68 

Site 

Residential Local Cost Land 

R,1to 

18. 36 

5.26 

6.91 

2 , 700 . 00 

I mproveme ntll 

The Equalizer. 

Copyright (c) 

Licensed To: Township of Franklin, 

of Houghton , Michigan 

rX-

~L_e_v_e_l-------~ Description 

Rolling 

CONTAINER SE' 

Ratu 

12 .50 

Low 

High 

Landsc1.tped 

X Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood !?lain 

When 

What 

ll/14/i016 DATA ENTER 

Year 

2026 

2025 

Total Estil!lilted Land I mprovements True 

Land 

Buil di ng 

As s e ssed 

Value 

Va l ue 

Value 

24,000 

88, 353 

11 2,353 

20,000 

82,490 

102,490 

2024 

18,400 

41, 885 

60,285 

09/21/2016 INSPECTED l?i'i?:i-t---,-o"";;-;;-;;r-----:,;---;;;;,-t-----:=-,,..-,::-=+---.....; 

2023 

15,000 

36,380 

51,380 

••• Information herein deemed reliable but not guaranteed••• 

Value 

5,940 

20,556 

2026 Property Card Page 1

Page 15

Res i dential Bui l ding 1 of 2 

Parcel Number: 

006- 209-013-00 

Building Type 

X Single Family 

Mobile Home 

Town Home 

Duplex 

A-Frame 

X Wood 

Frame 

(3) Roof (cont.) 

Eaves trough 

X I nsulation 

0 Front Overhang 

0 Other Overhang 

( 4 ) Interior 

X Dr ywall 

1-B-tu'--.l-d-1-·n_g_ S_t_y_l_e_: _ _ ~ 

Paneled 

Plaster 

Wood T&G 

COLONIAL 

Yr Built Remodeled 

0 UPDATE 2010 

Trim & Decoration 

Ex 

X Ord 

Min 

(11) Heating/Cooling 

Gas 

Oil 

Elec. 

Wood 

Coal 

Stealll 

Forced Air w/o Ducts 

X Forced Air w/ Ducts 

Forced Hot Water 

El ectric Baseboard 

El ec. Ceil . Radiant 

Radi ant (in-floor) 

Electric Wall Heat 

Space Heater 

Wall/Floor Furnace 

Forced Heat & Cool 

Heat Pump 

t-;::-,----=-,------,------+----'-L-g-l--X..../-O-r~d-..../--,l-s_m_a_l----..11 f---+N,----o_ H_e_a...,t~i-· n_g~/_c_o_o_l_i_· n_g _ _.j 

Room List 

Doors 

Solid 

H.C . 

Central Air 

Wood Furnace 

t--,C_o_n_di~.-t~i-o-n~,'---Av-e-ra_g_e_ ~Size of Closets 

Basement 

(5) Fl 

4 1st Floor 

oors 

(12) Electric 

3 2nd Floor 

Kitchen: Linoleum 

lOO Amps Service 

(15) Built- i ns 

Appliance Allow. 

Cook Top 

Dishwasher 

Garbage Disposal 

Bath Heater 

Vent Fan 

Hot Tub 

Onvented Hood 

Vented Hood 

Intercom 

Jacuzzi Tub 

Jacuzzi repl.Tub 

Oven 

Microwave 

Standard Range 

Self Clean Range 

Sauna 

Trash Compactor 

Central Vacuum 

Security System 

Printed on 

02/26/2026 

(15) Fireplaces 

(16) Porches/Decks 

(17) Garage 

I nterior 1 Story Area Type 

Year Built: 

Interior 2 Story ~~1~2~0+C_o_m_p_o_s~i_t_e---1Car Capacity: 

2nd / Same St ack 

Class: 

Two Sided 

Exterior: 

Ext erior l Story 

Brick Ven.: 

Exter ior 2 Story 

Stone Ven.: 

Pre f ab 1 Story 

Common Wall: 

Pr e fab 2 Story 

Foundati 

Heat Circulator 

Finished 

Raised Hearth 

Auto. 

Wood Stove 

M 

Direct-Vented Ga 

Class: CD 

Effec. Age: 48 

Floor Area: 952 

Total Base New : 129,946 

Total Depr Cost : 67,571 

X 

Estimated T. C.V: 93,383 

1 Bedrooms 

Other: Carpeted 

Ot her: ceramic Tile 

f--N_o_.l_O_u_a~l_.~o_f _F_ix_t _u_r _e_s~ 

Cost Est. for Res. Bldg: 1 

Singl e Family 

COLONIAL 

(l) Exterior 

Ex . 

x Ord. 

Min 

(11) Heating System: Forced Air w/ Ducts 

X : ~::!'.:!~~~~yl 

(6) Ceilings 

No . of Elec . Outlets 

~~~~~-~~;~n!~!c~~/Co!;~o~ ~:~:=;2~i~o~i00/100/52 

Brick 

X Drywall 

Many 

X Ave . 

Few 

Building Areas 

I nsul ation 

(2) Wi ndows 

Many 

X Avg. 

Few 

Wood Sash 

Metal Sash 

X Vinyl Sash 

Large 

Avg. 

Small 

X Double Hung 

Horiz. Slide 

X Casement 

Doubl e Glass 

X 

X 

Patio Doors 

Storms & Screens 

(3) Roof 

Gable 

Gambr el 

Hi p 

Mansar d 

Flat 

Shed 

Asphalt Shingle 

Chimney: 

(7) Excavation 

Basement: 544 

S. F. 

Crawl: 144 

S. F. 

Sl ab: 0 

S.F. 

Height to Joists : 0 . 0 

(8 ) Basement 

Cone. Block 

Poured Cone. 

Stone 

Treated Wood 

Concrete Floor 

(9) Basement Finish 

Recreation 

SF 

Living 

SF 

l 

Walkout Doors (B) 1 

No Floor 

SF 

Walkout Doors 

A 

(10 ) Floor Support 

Joists: 2X8Xl6 

Unsupported Len: 

(13) Plumbing 

Stories 

Exterior 

1 . 75 Story 

Siding 

Average Fixture(s) 

1+ story 

Siding 

1 3 Fixture Bath 

1 Story 

Siding 

Foundation 

Basement 

Basement 

Crawl Space 

2 Fixture Bath 

Softener , Auto 

Softener , Manual 

Solar Water Heat 

Other Additions/Adjustments 

Water/Sewer 

No Plumbing 

Extra Toilet 

Extra Sink 

Separate Shower 

Ceramic Tile Floor 

Ceramic Tile Wains 

Ceramic Tub Alcove 

Vent Fan 

(14) Water/Sewer 

Public Water 

Public Sewer 

Water Well 

1000 Gal Septic 

2000 Gal Septic 

Lump Sum Items : 

Public Sewer 

Water Well, 50 Feet 

Deck 

Composite 

Notes: 

••• Infor mation herein deemed reliable but not guaranteed *** 

Size 

35 2 

192 

144 

Tota l : 

1 

1 

120 

Total s: 

ECF (PLAT) 1.382 

2026 Property Card Page 2

Page 16

Parcel Number : 

006-209-0l3-00 

Residential Building 2 of 2 

(3) Roof (cont.) 

Building Type 

Eaves trough 

Insulation 

(11) Heating/Cooling 

Gas 

wood 

oil 

coal 

Elec . 

Steam 

Forced Air w/o Ducts 

Forced Air w/ Ducts 

X Single Family 

Mobile Home 

Town Home 

Duplex 

A-Frame 

(4) Interior 

Forced Hot Water 

Electri c Baseboard 

Drywall 

Plaster 

Elec . Ceil. Radiant 

0 Front Overhang 

0 Other overhang 

Building style : 

Paneled 

Wood T&G 

Radiant (i n-floor ) 

CONTEMPORARY 

Electric Wall Heat 

r-----..,-------<Trim & Decorati on 

X Space H t 

~r Built ~emodeled t--r::E:-x--r-To.,.-r--,---d~-~M-i_n_....l 

Wall/ Fl~~r e~rnace 

Forced Heat & cool 

Heat Pump 

h ~~

7

.;:;:---------l-=LL-,-g_.;L+::O-r

7d-,--c-,L-,ls_m_a_l =.Jl t--1-N-::-o_ H_e_a_t _in 

__ 

g_J_c_o_o_l_i_n_g_-1 

Room List 

Doors 

Solid 

H.C. 

Central Air 

Basement 

Wood Furnace 

(5) Floors 

wood 

Frame 

1--C-o-n~d-,-i _t .,.i -on__,_:_A_v_e_r_a_g_e_ -lSize of Closets 

(15) Built-ins 

Appliance Allow. 

cook TOP 

Dishwasher 

Garbage Disposal 

Bath Heater 

vent Fan 

Hot Tub 

onvented Hood 

vented Hood 

Intercom 

Jacuzzi Tub 

Jacuzzi repl.Tub 

oven 

Microwave 

Standard Range 

Self Clean Range 

sauna 

Trash Compactor 

central vacuum 

Printed on 

02 / 26 / 202 6 

(15) Fireplace s 

(16) Por ches /Decks 

\11) Garage 

Interior 1 Story Ar ea Type 

Year Built: 

Interior 2 story 1----f-------~Car capacity: 

2nd/ Same stack 

Class: 

TWO Sided 

Exterior: 

Exterior l St or y 

Brick Ven.: 

Exterior 2 Story 

Stone Ven. : 

Prefab 1 story 

co111111on wall: 

Prefab 2 Story 

Foundatio~ : 

Heat Circulator 

Fini•b~ 

Raised Hearth 

A~O 

wood Stove 

Direct-Vented Ga 

Class: C 

Effec. Age: l 

Floor Area: 384 

Total Base New: 45,816 

Total Depr Cost: 45,411 

Estimated T.c. v: 62 ,166 

1st Floor 

(12) Electric 

2nd Floor 

Kitchen : 

O Amps service 

Bedrooms 

Other : 

Other : 

No./Qual . of Fi xtures 

cost Et f 

R 

Bld 

2 

i 

(1) Exterior 

1---r:--..,-~--~----1 

s • 

or es. 

g : 

S ngle Family 

t-riocKl!'stlirlgl:-e"--i(G)C "eiTI:ricis------{~rE:X~-~-~l-1'.:0~r~d~-J_JM~i~nJ 

(11) Heating system: Space Heater 

\ 

Wood/Shingle 

(6) ceilings 

G 

d Ar 

38 

Al 

· 

/ 

No . of Elec. outlets 

roun 

ea = 

4 SF 

Floor Area 

384 SF. 

uroinum Vinyl 

i---,---11

---{:.:::-~:__'.:'.;::._~_'.:'..'.:~~'.'.___j Phy/Ab.Phy/rune/Econ/Comb. % Good=99 / 100/100/100/99 

security system 

Brick 

Many 

Ave . 

Few 

Building Areas 

t-7(1~3~) --::-P~l -u--'

mb-,-i_n_g_.L---1---....I Stories 

Exteri or 

l Story 

Si di ng 

Foundation 

Slab 

Insulation 

( 7 l Excavation 

Average Fixture(s) 

3 Fixture Bath 

Othe r Additions/Adjustments 

(2) Windows 

Many 

Avg. 

Few 

Wood Sash 

Metal sash 

Vinyl sash 

Large 

Avg. 

small 

Double Hung 

Horiz. Slide 

casement 

Double Glass 

Patio Doors 

Storms & Screens 

(3) Roof 

Gable 

Hip 

Flat 

Gambrel 

Mansard 

Shed 

Asphalt Shingle 

Chimney : 

Basement : 

Crawl : 0 

Slab : 384 

Height to 

0 

S.F. 

S. F. 

S.F . 

Joists : 0. 0 

(8) Basement 

cone. Block 

Poured Cone . 

Stone 

Treated Wood 

Concrete Floor 

(9) Basement Finish 

Recreation 

SF 

Living 

SF 

Walkout Doors (Bl 

No Floor 

SF 

Walkout Doors 

A 

(10) Floor Support 

Joists : 

Unsupported Len : 

2 Fixture Bath 

Softener, Auto 

Softener, Manual 

Solar Water Heat 

1 

No Plumbing 

Extra Toi l et 

Extra Sink 

Separate Shower 

Ceramic Tile Floor 

Ceramic Tile Wains 

Ceramic Tub Alcove 

Vent Fan 

(14) Wate r / Sewer 

Public water 

Public Sewer 

Water Well 

1000 Gal Septic 

2000 Gal Septic 

Lump Sum Items : 

•• • Information herein deemed reliable but not guaranteed*** 

Notes: 

ECF 

Size 

384 

Total : 

Total s: 

2026 Property Card Page 3

Page 17

Parcel Number; 006-209-013-00, Residential Building 1 

20' 

container 

(0 

160s f 

i'b 

,,,,, 

2024 

container 

a:, 

160sf 

co 

container 

1o 

160sf 

co 

2(J 

10' 

N 

Sauna 

N 

120.0sf 

10' 

12' 

N 

one story 

..-

144.0sf 

22' 

<D 

one 3/4 story • 

one+ story 

..-

352.0sf 

192.0sf pa 

22' 

12' 

*** Information herein deemed reliable but not guaranteed*** 

6' 

com 

N ..-

CX) 

6' 

ffi1rpa 

.0s1 

6' 

N .-

:>0site decking 

Wood Deck 

120.0sf 

C> 

N 

~o 

(D 

Pr inted on 

02/26/2026 

32' 

1 sty 

2024 

!:! 

384sf 

32' 

(D 

2026 Property Card Page 4

Page 18

Exhibit C - Sullivan Agricultural Affidavit

Page 1

Roger E. Sullivan 

21306 Main Street 

Hancock, Michigan 

49930 

Todd LaRoux 

Houghton County Building Department 

401 E. Houghton Avenue 

Houghton, Michigan 

49931 

AFFIDAVIT OF ROGER E. SULLIVAN 

Roger E. Sullivan being sworn, states the following: 

1. I am dually licensed as an individual and as a corporation with the state of Michigan, Department of 

Licensing and Regulatory Affairs, as a Residential Builder. 

2. I reside at 21306 Main Street, Hancock, Michigan, 49930 and use my land and soil from it for 

cultivation and horticulture purposes. 

3. The four season greenhouse in question by Houghton County Building Department is exempt from 

a building permit through Stille-Derossett-Hale Single State Construction Code Act, Act 230 of 1972, 

MCL 125.1510(8). 

4. MCL 125.1510(8) states "A building permit is not required for a building incidental to the use for 

agricultural purposes of the land on which the building is located if the building is not for retail trade. 

5. The four season greenhouse in question, located at 21306 Main Street, Hancock, Michigan, 49930 

is used for horticulture and agriculture purposes and not for retail trade. 

6. Public Act 230 of 1972, MCL 125.502a(1 )(a) defines "agricultural or agricultural purposes". 

7. My incidental use of this greenhouse is included in the definition of "agricultural or agricultural 

purposes" as defined by the State Legislator. 

1 

Page 19

Exhibit C - Sullivan Agricultural Affidavit

Page 2

8. Todd LaRoux's opinion is false, my four season greenhouse is exempt from the building permit 

process. 

I declare under the penalty of perjury under the laws of the State of Michigan and the laws of the 

United States, that the facts I have provided on this document are true. 

Isl 

Roger E. Sullivan 

STATE OF MICHIGAN 

HOUGHTON COUNTY 

Signed and sworn to before me in Houghton County, Michigan on Tha\iV\~r 

/ff1;2024 

, 

Notary Public: ,blie ~ leuvU-0 

State of Michigan, County of Houghton, acting in Houghton County 

My Commission Expires on ()J /Oq I J.d}t 

ASHLEY LANTTO 

Notary Public, State of Michigan 

County of Houghton 

My Commission Expires Mar. 9, 2028 

Acting in the County of Houghton 

2 

Page 20

HOUGHTON COUNTY BUILDING DEPARTMENT 

401 E Houghton Avenue 

Houghton, Michigan 49931 

Todd LaRoux, Building Official/Inspector 

Chad Hammerstrom, Mechanical/Plumbing 

March 19, 2026 

Roger Sullivan 

21306 Main St. 

Hancock, Ml 49930 

Regarding 

Mr. Sullivan: 

21306 Main St. Hancock Ml 49930 

006-209-013-00 

Brian Kangas, Electrical 

Stephen Zapolnik, Electrical 

Based on the Houghton County Prosecutor's decision to dismiss all criminal charges yesterday, 

this letter serves as formal notice that we have accepted your affidavit dated December 18, 

2024, and our records have been updated to reflect an agricultural exemption for the structure 

on your property for use as a greenhouse. 

Please note, this exemption is limited to the use provided in MCL 125.1510(8), which specifies: 

A building permit is not required for a building incidental to the use for agricultural 

p[irposes of the land on which the building is located if the building is not used in the 

business of retail trade. 

As defined by MCL I 25. I 502(a)( I )(a): 

"Agricultural or agricultural purposes" means of, or pertaining to, or connected with, or 

engaged in agriculture or tillage which is characterized by the act or business of 

cultivating or using land and soil for the production of crops for the use of animals or 

humans and includes, but is not limited to, purposes related to agriculture, farming, 

dairying, pasturage, horticulture, floriculture, viticulture, and animal and poultry 

husbandry. 

Prior to any change in use, you will need to secure a certificate of occupancy from our office. 

See Ml Admin Code R. 408.30412. Failure to do so will be treated as a knowing violation of the 

Page 21

Michigan Construction Code Act and may result in the imposition of fines and/or imprisonment 

under MCL 125.1523. 

Should you have any questions regarding your exemption or intended use, please contact me at 

inspector@houghtoncounty.gov. 

Sincerely, 

/V#X¥ 

Todd LaRoux 

Building Official/Inspector 

Reg:# 005757 

c: Prosecuting Attorney 

Page 22

.. \!-~ ,.,,r,---

.,, ' 

,-rl"' ,, 

L 

SENDER: COMPLETE T;-ff[.. SECTION 

■ Complete Items 1, 2, and 3. 

■ Print your name and address on the reverse 

so that we can return the card to you. 

■ Attach this card to the back of the mailpiece, 

or on the front If space permits. 

1. Article Addressed to: 

~ 

-

-

Roger Sullivan 

21306 Main St 

Hancock MI 49930 

II IIIIIII IIII IIIIIIIIII IIII I 111111111111111111 

9590 9402 9129 4225 9040 32 

COMPLETE THIS SECTION ON DELIVERY 

A. Signature 

C Agent 

,, 

I 

I 

X 

□ Addressee I 

B. Received by (Printed Name) I 

C. Date of Delivery 

D. Is delivery address different from item 17 □ Yes 

If YES, enter delivery address below: 

CJ No 

D Priority Mail Express® 

'i 

I 

3. Service Type 

D Adult Signature 

□ Adult Signature Restricted Delivery 

□ Certlfled Mall® 

□ Certified Mail Restricted Delivery 

D Registered Mall™ :, 

□ Registered Mall Restrl 

Der.very 

-------=-------------i □ Collect on Delivery 

2. Article Number (Transfer from seNice JabeO 

_ _9. ~fleet on Delivery Restricted Delivery 

Cl Signature Conflm,atlon ™ 

0 Signature Confirmation 

Restricted Delivery 

9802 

Restricted Delivery 

J: 

702 □ 0090 0001 8622 

s:::::::r::::z 

PS Form 3811, July 2020 PSN 7530·02·000·9053 

Domestic Return Receipt 

........ _. 

Page 23

Houghton County 

Building Department 

~01 E Houghton Ave 

Houahton HI ~9931 

PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT 

OF THE RETURN ADDRESS. FOLD AT DOTTED LINE 

·-----·--cEiitiFiEb-iviiJii® ________ _ 

- - -

7020 0090 0001 8622 9802 

Roger Sullivan 

21306 Main St 

Hancock MI 49930 

quadfent 

4SS30-SE:i8E,05 

1, 111111 ,, 11, 1111,, 11, 11 11111,11,, 1,t ,, 1, ,1111, ,111, 1 I 11 • I 11 • 1111 

Page 24

ASSESSOR’S

MANUAL

VOLUME I RESIDENTIAL

Published and distributed by authority of Act 223, P.A. 1986 

being Section 211.10e of the Michigan Compiled Laws. 

Michigan 

State Tax Commission

Page 1 of the Assessor's Manual Page 1

Page 25

GRETCHEN WHITMER

GOVERNOR

RACHAEL EUBANKS

STATE TREASURER

NOTICE

The Michigan Assessor’s Manual is published by the State Tax Commission of the

the State of Michigan, and solely for appraisals for the assessment of Michigan

properties, for property tax purposes only. Any use of the Michigan Assessor’s

Manual for other purposes, including without limitation, insurance purposes,

underwriting, risk management, building inspection, and building permit issuance,

personal property taxation, or eminent domain actions or proceedings, is strictly

prohibited.

Marshall and Swift/Boeckh, LLC owns all rights in its data, cost schedules, data

collection methodologies, and valuation algorithms, including its content related

thereto, 

contained 

in 

the 

Michigan 

Assessor’s 

Manual. 

Any 

publication,

reverse engineering of Marshall and Swift/Boeckh, LLC’s data, cost schedules,

data collection methodologies, and valuation algorithms, including its content

related thereto, is strictly prohibited without the prior express written consent of

Marshall and Swift/Boeckh, LLC.

Marshall and Swift/Boeckh, LLC does not represent or warrant that its data, cost

schedules, data collection methodologies, and valuation algorithms, including its

content related thereto, is complete or free from error, and does not assume, and

expressly disclaims, any liability to any person or entity for any loss or damage

caused by errors or omissions in its data, cost schedules, data collection

methodologies, and valuation algorithms, including its content related thereto.

P.O. BOX 30471 • LANSING, MICHIGAN 48909-7971

www.michigan.gov/treasury • (517) 373-0500

GRETCHEN WHITMER

GOVERNOR

RACHAEL EUBANKS

STATE TREASURER

Page 3 of the Assessor's Manual Page 1

Page 26

4

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

INTRODUCTION

GENERAL PROCEDURES . . . Continued

BAY WINDOWS

WALL-HEIGHT ADJUSTMENTS (VAULTED CEILINGS)

A bay window which extends down to the ground level

and includes a foundation should be priced as part of living

area and included with size for rates.

does not include a foundation should be priced as an

overhang, and is not included with the size for rates.

level 

should 

be 

considered 

when 

determining 

the 

class

and should not be priced separately.

BUILT-IN GARAGES

A built-in garage is a garage which is part of the main

structure of a residence, takes up area which one would

area above.

A 

built-in 

garage 

should 

be 

priced 

as 

an 

attached

common walls. However, the area of the built-in garage

should be included as part of the size for rates to avoid

overpricing the house. Living area above a garage should

be priced from the overhang schedule.

In 

the 

single-family 

sections, 

the 

base 

interior 

wall

add to or deduct from that portion of the residence base

cost only, 2% for all masonry exterior walls of residences,

including brick and stone veneers, and 1.5% for siding

exterior walls.

When measuring wall height, include the height of the

sidewalls 

only. 

Do 

not 

include 

the 

distance 

from 

the

following example illustrates the procedure for pricing the

vaulted 

ceiling 

portion 

of 

a 

2-story 

house 

where 

the

vaulted ceiling portion is actually a 1-story area with walls

that are 2 stories high (16 feet). If the house is a class C

and has 1500 square feet of 2-story area and 500 square

feet of vaulted ceiling area, the pricing would be as follows:

CALCULATION:

Size for rates = 2000

Exterior = siding

2-story area = 1500 sq. ft. x 156.64

1-story area = 500 sq. ft. x 102.43 x 1.12

The multiplier of 1.12 for the 1-story area is

calculated by multiplying the 8 feet of extra wall

height in the vaulted ceiling area by 1.5%.

SQUARE FOOT COST EXAMPLE

The following instructions are for the example on the next page. This example shows the correct procedures for Select-

ing a Square Foot Cost, making Adjustments and Additions, Applying a County Multiplier, Applying Depreciation, and 

Economic Factors.

INSTRUCTIONS:

Make the appropriate basement and/or heat adjustments to the base rates and apply the % adjustments

if the class is a plus or minus % (e.g. C +5%). % adjustments are not applied to any other adjustments

and additions.

(A)

Select proper class of construction. Use Class

selection, Pages 14 – 15.

(B)

Select proper story height. Use “Story Height”

selection, Pages 16 – 17.

(C) Turn to the Square Foot Cost pages for the selected

class and story height. Select type of exterior

wall construction.

(D) Determine amount of ground area for your residence

by referring to “Determining Ground Area”, Pages

20 – 21. Determine the size for rates.

(E) Select the Square Foot Cost amount that corresponds

to your choice for exterior wall construction.

(F) Multiply the area from (D) by the rate from (E) to

get the base cost.

(G) Make other adjustments and additions as

necessary.

(H) Use County Multiplier to localize costs in (G).

(I) Depreciate the adjusted base by using depreciation

tables, Page 23.

(J) Multiply the result of (l) by the appropriate Economic

Condition Factor.

Pages 4,5, and 6 of the Assessor's Manual Page 1

Page 27

5

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

SQUARE FOOT COST EXAMPLE

Arriving at a Square Foot Cost, making adjustments, additions, applying County Multipliers, applying

depreciation, and ECF factors.

Instructions for Steps (A) through (J) are located on adjacent page.

Assume we have a Class C, 10-year-old residence located in Alger County, Michigan, with the following

characteristics:

1000 square feet of ground area; 1-1/2 stories; crawl space; frame construction with aluminum siding;

forced-hot-water heat; a 1-story, 25-square-foot platform porch; standard municipal sewer and plumbing

connections.

STEPS

(A) - (C)

Locate Class C, 1-1/2-story

Square Foot Cost page.

SQUARE FOOT COSTS

CLASS C, 1-1/2 STORY

FRAME

 MASONRY

BASEMENT ADJUST.

(D)

Locate ground area of 1000

square feet under “Frame/

Siding” column.

Ground

Area

Siding

Brick

Veneer

Block

Walls

Wood

Base.

Crawl

Space

Only

Slab on

Grade

Only

(E)

Appropriate base Square

Foot cost is $195.81.

900

198.67

208.42

202.42

-5.43

-30.13

-32.33

950

197.22

206.60

200.97

-5.26

-29.56

-31.77

1000

195.81

204.81

199.56

-5.10

-29.00

-31.21

1050

194.67

203.29

198.42

-5.01

-28.69

-30.89

(E)

Subtract for crawl space:

$195.81 - $29.00= $166.81

1100

193.55

201.80

197.30

-4.92

-28.38

-30.58

ADJUSTMENTS AND ADDITIONS

CLASS C

(E)

Adjust base of forced air with

ducts to forced-hot-water

system. Add $5.66 per

square foot of ground area:

$166.81 + $5.66 = $172.47

HEATING AND COOLING SYSTEM ADJUSTMENTS

HEATING SYSTEMS

1-1/4

1-1/2

1-3/4

(F) & (G)

Add for city water and

sewer connections $2,901:

$172.47 x 1000 sq. ft.

ground =

$172,470+ $2,901=

$175,371

Forced-warm-air, without return ducts, deduct

-1.20

-1.43

-1.68

Forced-hot-water/steam, add

4.73

5.66

6.60

Electric wall heaters, baseboard type, deduct

-.77

-.91

-1.07

WATER AND WASTE DISPOSAL

City water and sewer connections

$2,901

(G)

Add for a 25-square-foot

platform porch with a concrete

$27.12 x 25 sq. ft. = $678

$175,371 + $678 =

$176,049

Size

for 

Rates

CPP

PLATFORM

PORCH

CCP

COVERED

PORCH

25

27.12

48.90

50

22.69

41.79

75

20.86

39.25

Pages 4,5, and 6 of the Assessor's Manual Page 2

Page 28

6

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

SQUARE FOOT COST EXAMPLE

(Continued)

(H)

Select appropriate County 

Multiplier. The multiplier for

frame construction in Alger

County is $176,049 x .98 =

$172,528

COUNTY MULTIPLIERS FOR 2025 BASE RATES

State of Michigan

RESIDENTIAL

Frame

County

Masonry

Siding

Brick

Farm

Veneer

Alcona

.95

.99

.99

.97

(I)

Use Depreciation table to

obtain depreciation %:

$172,528 x .90 = $155,275

Alger

.95

.98

.98

.98

Allegan

.95

.99

.99

.96

Alpena

.94

.98

.98

.96

Antrim

.98

1.01

1.01

1.02

Age

Remaining

Condition

Age

Remaining

Condition

(J)

Multiply by the Economic

Condition Factor (ECF).

Assume an ECF of 1.05 for

the example.

$155,275 x 1.05 = $163,039

$163,039 

 Total 

8

92%

38

62%

9

91%

39

61%

10

90%

40

60%

11

89%

41

59%

Pages 4,5, and 6 of the Assessor's Manual Page 3

Page 29

14

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

HOW TO DETERMINE CLASS OF CONSTRUCTION

Class D

Economy

Class CD

Tract Type

Class C

Standard

Constructed with cost as the

primary determining factor.

Materials and workmanship

may or may not meet Federal 

or local building codes. Base-

ment, if present, of

minimum head room.

Constructed with materials

and workmanship meeting

minimum Federal and local

building codes. Mass pro-

duced from standard plans, 

or prefabricated. The primary

determining characteristic is

that the residence is usually

found among others of same

design or with minor exterior

Construction with average 

quality materials and work-

manship 

from 

stock-type 

plans with little or no archi-

tectural change. Some interi-

or and exterior aesthetic

features available as stock

items. Built-ins few and of

average quality. Interior sur-

faces drywall.

Exterior Walls

Height

8 feet

8 feet

8 feet

Sheathing

1/2" insulation board

1/2" insulation board

1/2" insulation board

Insulation

3-1/2” batt

3-1/2" batt

3-1/2" batt

Interior

3/8" drywall

3/8" drywall

1/2" drywall

Roof

210# asphalt shingles

235# asphalt shingles

235# asphalt shingles

1/2” oriented strand board

1/2” oriented strand board

1/2" plywood

2" x 4" truss, 24" o.c.

2" x 4" truss, 24" o.c.

2" x 6" rafters, 16" o.c.

Interior Partitions

Partition height

8 feet

8 feet

8 feet

Partition surface

3/8" drywall

3/8" drywall

3/8" drywall

Trim

Softwood

Softwood

Softwood

Softwood and linoleum or

Softwood and vinyl, carpet

Carpet and pad with under-

carpet and pad and linoleum

and pad and vinyl sheets

layment and vinyl sheet

Basement Walls

10 course, 8" concrete block

10 course, 8" concrete block

11 course, 8" concrete block

Basement Floors

Concrete

Base

3" gravel base

4" gravel base

4" gravel base

Floor Construction

1/2" plywood

1/2" plywood

3/4" plywood

Joists

2" x 8", 16" o.c.

2" x 8", 16" o.c.

2" x 10", 16" o.c.

Page 14 of the Assessor's Manual Page 1

Page 30

16

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

GUIDE TO SELECTING STORY HEIGHT

1 Story

1+ Story

1-1/4 Story

1-1/2 Story

A 1-story residence has no

area at or near grade level.

A 1-story residence with an

ceiling height of at least 7

approximating 25% of that of

A 1-story residence with a

(where the ceiling height is at

least 7 feet) approximately

A 1-story residence with a

(where the ceiling height is at

least 7 feet) approximating

1-1/4-Story.

GARAGE TYPES

Attached Garage

Detached Garage

Carport

Attached garage, a structure for automo-

biles, has one or two walls in common 

with the residence.

Detached garage is free- standing, 

separate from the residence.

A roofed cover for automobiles, usually 

attached to residence and either open 

or enclosed by one or two walls.

Page 16 of the Assessor's Manual Page 1

Page 31

22

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

DEPRECIATION

In the cost approach for most structures, the appraiser

must deduct depreciation from the estimate of cost

new, because an old or used property is usually less

valuable 

than 

a 

similar 

new 

one. 

Appraisal

from physical deterioration, functional obsolescence

and economic obsolescence. These three categories

section of Volume III of the manual. However, there

are many times when the appraiser will estimate total

depreciation directly, instead of, or as a check against,

the 

results 

found 

by 

estimating 

each 

category

separately.

Rating can be done during inspection using these

These are the same terms prospective buyers would

use when inspecting a home. Sound valuation theory

presupposes the existence of prospective buyers with

intelligence enough to compare the advantages and

disadvantages of competing properties, then rate

each one according to its physical condition and

degree of desirability and usefulness.

An estimate of total normal depreciation, expressed

as 

a 

percent 

of 

the 

cost 

of 

reproduction 

or

replacement new, can be made if the appraiser:

rates the physical condition of the building

and its degree of desirability and usefulness,

using the system described below as a guide.

uses this rating as a check on the remaining

condition for the building’s age indicated by

the depreciation table on the following page.

Rating

Description

Corresponding

Percent Condition

Mid Point

Excellent

Building is in perfect condition, very

attractive and highly desirable.

95 – 100%

98%

Very Good

Slight evidence of deterioration, still

attractive and quite desirable.

85 – 94%

90%

Good

Minor deterioration visible, slightly less

attractive and desirable, but useful.

75 – 84%

80%

Average

Normal wear and tear is apparent,

average attractiveness and desirability.

60 – 74%

67%

Fair

Marked deterioration, rather unattractive 

and undesirable but still quite useful.

45 – 59%

52%

Poor

30 – 44%

37%

Very Poor

Condition approaches unsoundness,

extremely undesirable and barely usable.

20 – 29%

25%

Unsound

0 – 19%

10%

Pages 22 and 23 of the Assessor's Manual Page 1

Page 32

23

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

DEPRECIATION TABLE FOR RESIDENCES

(All Classes)

Age

Remaining Condition

Age

Remaining Condition

1

99%

31

69%

2

98%

32

68%

3

97%

33

67%

4

96%

34

66%

5

95%

35

65%

6

94%

36

64%

7

93%

37

63%

8

92%

38

62%

9

91%

39

61%

10

90%

40

60%

11

89%

41

59%

12

88%

42

58%

13

87%

43

57%

14

86%

44

56%

15

85%

45

55%

16

84%

46

54%

17

83%

47

53%

18

82%

48

52%

19

81%

49

51%

20

80%

50

50%

21

79%

51

49%

22

78%

52

48%

23

77%

53

47%

24

76%

54

46%

25

75%

55

45%

26

74%

Older

45%

27

73%

28

72%

The depreciated condition will be held at 45% as long

as the residence is habitable

29

71%

30

70%

Age = Tax Year - date of construction

Example

The appraiser is to recognize exceptional maintenance, remodeling, replacements, and additions in adjusting the

% condition from that listed in this table to the actual observed condition. Exceptionally poor maintenance is also

to be recognized.

Pages 22 and 23 of the Assessor's Manual Page 2

Page 33

2025 Flooding Photographs Page 1

Page 34

2025 Flooding Photographs 

Page 1

2025 Flooding Photographs Page 2

Page 35

Page 35 

2025 Flooding Photographs 

Page 2

2025 Flooding Photographs Page 3

Page 36

Page 36 

2025 Flooding Photographs 

Page 3

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