26-000470.pdf

Chandler Robert Easterday-Lutz Petitioner V Township Of Walton Respondent · 26-000470-TT

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RECEIVED 

JUN 112026 

L 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26000470 77 

Section 1: Respondent’s Contact Information 

Unit of Government 

Walton Township Eaton County 

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

955 Tyler Dr. 

City or Town: 

State: 

2IP Code: 

Eaton Rapids 

Mi 

48827 

Telephone Number: 51 7 21 3 6039 

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

jennifer.harris38@yahoo.com 

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

} 

First Name: 

ML: 

Last Name: 

Jennifer 

A 

Harris 

Firm Name (if any): 

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

955 Tyler Dr. 

City or Town: 

State: 

ZIP Code: 

Eaton Rapids 

Mi 

48827 

Telephone Number: 51 7 21 3 6039 

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

jennifer.harris38@yahoo.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

[ves 

[Ine 

Not Applicable 

I 

no, iist ali parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Aves 

[no

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The 2026 True Cash Value (TCV), the 2026 Assessed Value (AV), and the 2026 Taxable Value {TV) were 

determined per State Tax Commission guidelines. 

Petitioner states in the petition section 5, that Walton Township stated that they were not relying on current 

value but instead were relying on values that occurred between 2023 and 2024 which does not reflect the 

current market, which has dropped considerably since that time, 

The TCV of $453,698 was determined by a sales study used to determine the Economic Condition Factor 

(ECF) for 2026 (attachment 1). The sales used were arms length transactions which occurred between 

04/01/2023 03/31/2025. The 2026 land value used in the calculation of the TCV were arms length 

transactions which occurred between 04/01/2023 03/31/2025 (attachment 2), The properties the petitioner 

provided at the 2026 March Board of Review for comparative sold properties did not contain any 

adjustments for the differences between the comparable vs the petitioners. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? V] Yes 

[_INo 

If yes, check which BOR Petitioner attended: 

March 

1 July 

[I] December 

If the July or December BOR revised the assessmeni(s) at Issue, did it have authority? [] Yes 

[m] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [I] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

Mino 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcellumber: 

93 140 024 300 002 03 

Classification of Property: 

 Realld 

 Personat {J (check one) 

Agricultural] 

Commercial {J 

Industrial [J] 

Residential 

Timber-Cutover [J 

Developmentat [1] 

Utility [J {check one}

2025 FOR 2026 WALTON TOWNSHIP ECONOMIC CONDITION FACTOR (E.CF.) 

FOR ALL RESIDENTIAL BUILDINGS WITHIN WALTON TOWNSHIP SALES FOR 2026 04/01/2023 THRU 03/31/2025 

140-001-200-301-00 

4184 MARSHALL RD 

06/15/23 

$263,000 

WD 

$263,000 

$66,165 

$196,835 

 $129.669 

1.518 

140-001-200-350-00 

4244 MARSHALL RD 

03/27/25 

$385,000 

WD 

$385,000 

$982,656 

$292344 

$207,285 

1.410 

140-002-400-537-03 

1148 W SPICERVILLE HWY 

11/12/24 

$180,000 

WD 

$180,000 

$44,679 

$135,321 

$169,570 

0.798 

140-005-100-050-00 

4371 S ANGER RD 

10/27/23 

$170.000 

WD 

$170,000 

$40,194 

$129,806 

$84,208 

1.541 

140-005-300-090-00 

4599 BATTLE CREEK RD 

08/19/24 

$62,500 

WD 

$62,500 

$27,678 

$34.822 

$18.014 

1.831 

140-006-400-101-05 

5158 W SPICERVILLE HWY ~~ 11/01/24 

$350,000 

WD 

$350,000 

$44,295 

$305,705 

$225,089 

1.358 

140-007-400-051-00 

5178 BATTLE CREEK RD 

12/08/23 

$173,500 

WD 

$173,500 

$78,094 

$95,406 

$87,874 

1.086 

140-007-400-090-00 

5766 S ANGER RD 

06/29/23 

$305.000 

WD 

$305,000 

$29,550 

$275450 

$234,328 

1.175 

140-007-400-090-01 

5766 S ANGER RD 

06/28/23 

$305.000 

WD 

$305.000 

$28,550 

$275,450 

$234,328 

1.175 

140-008-100-002-07 

5085 S AINGER RD 

04/19/24 

$281,000 

WD 

$281,000 

$22,778 

$258,222 

$221,042 

1.168 

140-011-200-881-00 

5019 MARSHALL RD 

10/31/24 

$238,000 

WD 

$238,000 

$25,859 

$212,141 

$137,338 

1.545 

140-011-300-770-06 

1954 W NYE HWY 

04/24/24 

$295,000 

WD 

$295,000 

$40.430 

$254,570 

 $193.720 

1.314 

140-011-300-770-17 

5667 MARSHALL RD 

10/15/24 

$340,000 

WD 

$340.000 

$48.541 

$291459 

$220,961 

1.319 

140-011-400-030-00 

5596 MATTHEWS RD 

02/13/24 

$224500 

WD 

$224,500 

$18,106 

$206,384 

$187,347 

1.102 

140-015-100-005-00 

6015 S STINE RD 

08/01/23 

$240,000 

WD 

$240,000 

$34,446 

$205554 

$107,062 

1.920 

140-015-300-020-00 

6963 S STINE RD 

05/10/23 

$235.000 

WD 

$235,000 

$31,821 

$203,179 

~~ $130.421 

1.558 

140-016-200-043-13 

6081 OWEN LN 

06/30/23 

$168.000 

WD 

$168,000 

$52.873 

$115,127 

$75.963 

1.516 

140-016-300-011-08 

6715 MCDONALD RD 

07/18/24 

$224500 

WD 

$224,500 

$17,486 

$207,014 

$159,540 

1.298 

140-017-300-040-00 

6762 S AINGER 

11/10/23 

$237.000 

WD 

$237,000 

$55,754 

$181246 

$117,949 

1.537 

140-018-100-001-00 

5900 BATTLE CREEK RD 

09/12/24 

$350.000 

WD 

$350.000 

$384,606 

$255.384 

$172,109 

1.484 

140-020-100-020-00 

7019 S ANGER RD 

03/21/25 

$246.000 

WD 

$246,000 

$29,696 

$216,304 

$155,189 

1.394 

140-021-200-015-00 

7376 MARSHALL RD 

05/02/24 

$166.000 

WD 

$166,000 

$27,616 

$138,384 

$127,157 

1.088 

140-021-300-050-00 

7620 MARSHALL RD 

12/07/23 

$144.500 

WD 

$144,500 

$17,589 

$126,911 

$114,288 

1.110 

140-025-400-140-00 

244 W BUTTERFIELD HWY 

04/17/24 

$187.000 

WD 

$187.000 

$24,051 

$162,949 

$108.881 

1.495 

140-027-300-011-02 

2691 HILLSIDE DR 

08/24/23 

$400.000 

WD 

$400.000 

$41.212 

$358,788 

 $240.308 

1.493 

140-030-200-003-01 

5489 SHERWOOD HWY 

04/17/24 

$194,500 

WD 

$194,500 

$17,279 

$177.221 

$184.741 

0.959 

140-031-400-090-00 

9961 S MARSHALL 

09/29/23 

$172,000 

WD 

$172,000 

$11,629 

$160,371 

$138.778 

1.156 

140-032-100-011-00 

4955 W BUTTERFIELD HW ~~ 12/19/23 

$145,000 

WD 

$145,000 

$16,588 

$128412 

 $100.591 

1.277 

140-032-100-215-00 

9290 MARSHALL RD 

04/10/23 

$172,000 

WD 

$172,000 

$14,767 

$157,233 

$98,912 

1.590 

140-036-200-050-01 

9106 S COCHRAN RD 

08/08/24 

$280,000 

WD 

$280,000 

$67,069 

$212,931 

$152,143 

1.400 

140-036-200-050-02 

9106 

S COCHRAN RD 

08/09/24 

$280.000 

WD 

$280,000 

$67,069 

$212,931 

$152.143 

1.400 

Totals: 

$7,414,000 

$7,414,000 

$6,183,874 

$4,688,047 

E.C.F.=> 

1.318

PAGE 1 

PARCEL NUMBER 

130-014-400-050-00 

150-003-200-001-05 

140-008-100-002-08 

150-009-100-026-00 

160-016-100-014-00 

150-003-200-001-11 

090-027-300-030-00 

090-030~100-065-00 

150-031-100-091-02 

140-003-300-001-09 

140-003-300-001-01 

130-001-400-001-06 

090-025-300-093-07 

100-017-300-025-04 

060-017-200-041-00 

160-011-100-084-21 

LAND MINUS SALE DATE 

ROAD R/W 

0.72 

1.00 

1.02 

0.98 

0.79 

4.51 

1.6 

1.9 

1.84 

5.34 

29 

3.86 

3.8 

2.74 

13.3 

4.06 

3.54 

3.8 

4.63 

16.03 

3/12/2024 

2/21/2025 

9/6/2024 

7/24/2024 

11/22/2023 

10/15/2024 

3/27/2025 

4/24/2024 

5/4/2023 

6/30/2023 

7/21/2023 

1/10/2024 

4/21/2023 

8/21/2023 

4/18/2024 

12/27/2024 

2026 RURAL RESIDENTIAL & AGRICULTURAL VACANT SMALL ACRE SITES 

WALTON TOWNSHIP 04/01/2023 - 3/31/2025 

RESIDUAL SALE PRICE VALUE OF VALUE PER 

TO LAND 

$8,000 

$21,500 

$24,700 

$27,785 

$9,000 

$90,985 

$16,500 

$35,000 

$35,000 

$86,500 

$35,000 

$36,500 

$29,900 

$42,000 

$143,400 

$30,000 

$42,500 

$30,000 

$50,000 

$152,500 

$8,000 

$21,500 

$24,700 

$42,857 

$9,000 

$16,500 

$35,000 

$35,000 

$35,000 

$36,500 

$29,900 

$42,000 

$30,000 

$42,500 

$30,000 

$50,000 

BLD/IMP 

ACRE 

[=] 

o 

Oo 

OO 

Oo 

Oo 

$11,111 

21,500 

24,216 

28,352 *well and septic 

11,392 

20,174 1 ACRE 

$20,200 

11/2 ACRES "26,300 Interpolated 

10,313 

18,421 

19,022 

16,199 2 ACRES 

$32,400 

21/2 ACRES 

32,375 interpolated 

12,069 

9,456 

7,868 

15,328 

10,782 3 ACRES 

$32,350 

7,389 

12,006 

7,895 

10,799 

9,513 4 ACRES 

$38,050 

5 ACRES 

40,148 interpolated 

VALUE PER 

SQUARE FOOT 

$3.92 

$2.03 

$1.80 

$1.54 

$3.82 

$2.16 

$4.22 

$2.36 

$2.29 

$2.69 

$3.61 

$4.61 

$5.54 

$2.84 

$4.04 

$5.90 

$3.63 

$5.52 

$4.03 

$4.58

PAGE 2 

PARCEL NUMBER 

140-011-300-770-15 

150-003-200-001-02 

150-003-200-001-01 

090-035-400-060-00 

120-026-400-081-01 

120-028-200-001-09 

100-029-400-065-00 

100-002-100-054-07 

120-028-200-001-08 

LAND MINUS SALE DATE 

ROAD R/W 

6.38 

7.94 

6.28 

8.84 

29.44 

10.92 

10.53 

10 

10.02 

10.16 

51.63 

5/23/2023 

10/23/2023 

5/14/2024 

6/14/2023 

12/8/2023 

3/14/2024 

7/25/2023 

4/3/2023 

6/21/2024 

2026 RURAL RESIDENTIAL & AGRICULTURAL VACANT SMALL ACRE SITES 

WALTON TOWNSHIP 04/01/2023-03/31/2025 

RESIDUAL SALE PRICE VALUE OF VALUE PER 

TO LAND 

$30,000 

$50,000 

$46,500 

$60,000 

$186,500 

$60,000 

$65,000 

$59,000 

$55,000 

$67,000 

$306,000 

$30,000 

$50,000 

$46,500 

$60,000 

$60,000 

$65,000 

$59,000 

$55,000 

$67,000 

BLD/IMP 

ACRE 

[= ele 

No) 

OO 

O00 

4,702 

6,297 

7,404 

6,787 

6,335 7 ACRES 

$44,345 

5,495 

6,173 

5,900 

5,489 

6,504 

5,927 10 ACRES 

$59,270 

VALUE PER 

SQUARE FOOT 

$9.26 

$6.92 

$5.88 

$6.42 

$6.88 

$7.93 

$7.06 

$7.38 

$7.94 

$6.61 

$7.35 

*In the mathematical field of numerical analysis, interpolation is a type of estimation, a method of constructing (finding) new data points based 

on the range of a discrete set of known data points. 

Based on past sales, properties that sell that are over 10 acres are usually a building site with a mixture of tillable land and a mixture 

of non tillable land. 

This is why small acreage sites only go to 10 acres the remainder of land is valued at what it is, either tillable or non tillable.

Parcel Number: 

23-140-024-300-002-03 

Jurisdiction: 

WALTON TOWNSHIP 

(140) 

County: 

EATON 

Printed on 

06/05/2026 

iGrantor 

{Grantee 

Sale; 

Sale 

‘Inst. 

{Terms 

of Sale 

Liber 

Verified 

{| Prent. 

| 

| 

{ 

Price; 

Date 

iType 

H 

& 

Page 

By 

| Trans. 

{MCCONNELL LUCAS 

/LUTZ CHANDLER EASTERDAY 

{ 

360,000; 07/15/2025 

WD 

{03-ARM'S LENGTH 

13146/1131 

{DEED 

i 

100.0 

{GUNDRY, 

SIGRID 

& 

KING, 

DE :MCCONNELL 

LUCAS 

| 

15,000! 03/14/2019 

{HD 

103~ARM'S LENGTH 

{2776/0595 

{REAL 

PROPERTY 

STA: 

100.0 

; 

t 

| 

: 

H 

| 

{Property Address 

” 

[Class: RESIDENTIAL-IMPRO |Zoning: 

LA LI (Building Permit (s) 

Date 

"Number 

TStatus 

{975 MILLER HWY 

iSchool: 

OLIVET COMMUNITY SCHOOLS 

i 

: 

| 

iP.R.E. 

100% 

10/12/2020 

i 

{Owner's Name/Address 

MAP 

BF: 

: 

i 

|LUTZ CHANDLER EASTERDAY 

"TTE036 Est TCV 453, 687 TCV/TFAT 250.83) 

i 

; 

{975 MILLER HWY 

i 

- 

- 

n 

- 

- 

= 

3 

IOLIVET MI 

49076 

| 

¥ Improved 

{Vacant 

| Land Value Estimates 

for Land Table 1.AGRICULTURAL 

i 

{Public 

* 

Factors 

* 

ji 

§ 

Improvements 

{ Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

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j— 

— 

Bit Reng 

| RURAL RESIDENTIAL 

1.751 Acres 16,769 

100 

29,362 

[Tax Description 

igravel Road 

{ ROAD R/W 

0.379 Acres 

0 

100 

0 

[COM w 1/4 COR SEC 24 

FOR POB; $89°59'47"E 

{paved Road 

] 

2.13 Total Acres 

Total Est. 

Land Value 

= 

29,362 

{340 

FT; S0°24'59"E 274 

FT; N89°59'47"W 

\Storm Sewer 

| 

{340 

FT; NO°24'59"W 274 

FT TO POB. 

SUBJ TO 

| 

igidewalk 

{ 

{ALL EASEMENTS 

& RESTRICTIONS. 

SEC 24, 

TIN 

| 

poco. 

! 

|R5W, WALTON TWP. 

7-8-05 

(NO APPROVAL 

| 

sewer 

{ 

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{ 

iComments/Influences 

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i 

I 

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| 

| 

i 

[Street Lights 

| 

| 

i 

iStandard Utilities 

| 

: 

| 

Underground Utils. 

H 

| 

Topography 

of 

| 

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i 

! 

[Level 

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(Rolling 

: 

i 

{Low 

: 

H 

{High 

| 

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J 

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: 

; 

i 

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| 

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i 

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| 

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Year 

| 

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value! 

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| 

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| 

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12026 

| 

14,661; 

212,168, 

225,849] 

236, 849M 

226, 8498" 

| 

(PO 

02/02/2021 INSPECTED 

;2025 

13,332¢ 

204,208: 

217,541} 

: 

tL 

167,540C 

{The Equalizer. 

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(c) 

1999 

- 2009. 

po 

01/04/2024 SKETCH 

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15755 

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) 

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: 

: 

162,503¢C 

Eaton, 

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i 

12023 

| 

10,447; 

154,217 

164,664; 

¢ 

f° 

154,765C 

*** 

Information herein deemed reliable 

but 

not guaranteed*r*

Residential Building 

1 

of 

1 

Parcel Number: 

23-140-024-300-002-03 

Printed 

on 

06/05/2028 

¢ 

Building Type 

; 

(3) 

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(cont.) 

{ 

(11) 

Heating/Cooling 

i 

{15) 

Built~ins 

i 

{15) 

Fireplaces 

(16) 

Porches/Decks : 

(17) 

Garage 

x {Single Family 

X{Eavestrough 

[RS ‘Gas 

{oil 

| 

Elec. 

! 

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| 

{Interior 

1 Story 

| [Areal [Type 

{Year Built: 

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{Mobile 

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{ 

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| 

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: 

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i 

F 

3 

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i 

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iClass: 

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H 

0. Other Overhang 

H 

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| 

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i 

. 

i 

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Interior 

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t 

{Exterior 

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«terior 

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| 

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: 

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| 

Building Style: 

| 

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| 

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i 

Vented Hood 

| 

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| 

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2: 

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{| RANCH W/O 

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1 

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| 

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| 

[Raised Hearth 

; 

(Auto. 

Doors: 

0 

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| 

|Dpace Heater 

i 

‘Jacuzzi Tub 

I 

iWood Stove 

| 

; 

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Doors: 

0 

| 

ullt 

Remodele 

Bx 'X 0rd 

| 

[Min 

| 

We 1/Floor Furnace 

| 

ljjcuzzi repl.Tub 

| 

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(Area: 

1688 

2020 

Ld 

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|Forced Heat 

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1 

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i 

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ls 

good: 

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j 

(Heat Pump 

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| 

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| 

igi ndard Range 

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| 

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} 

Room List 

{Doors 

| 

\SoTid] Xx iy [oH 

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¢ 

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9 

(Total Base New 

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l 

Basement. es 

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os 

A 

H 

{ Total Depr Cost: 

321,710 

X 

| 

1st Floor 

Le 

hi 

| 

(12) Electric 

| 

coniral veouen 

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[Capote Ares: 

| 

i2nd Floor 

. Kitchen: 

Laminate 

i 

200{Amps Service 

| 

Isecurity System 

| 

{Roof 

4!Bedrooms 

{ 

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; 

i 

ji 

: 

i 

bee. 

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of 

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[Cost Est. for Res. 

Bldg: 

1 

Single Family 

RANCH W/O 

Cls 

¢C 

Blt 2020 

(1) 

Exterior 

H 

c. 

xT ord. 

| 

Min 

i 

(11) 

Heating System: 

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& 

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; 

Lo 

i 

wood/Shingle 

i7(6) 

Ceilings 

rom 

¢ Ground Area 

= 

1560 

SF 

Floor Area 

= 1560 

SF. 

lx Aluminum/Vinyl 

| 

Wo. 

of Elec. Gutlets 

| Phy/Ab.Phy/Func/Econ/Comb. 

% Good=94/100/100/100/94 

| 

Brick 

(X Drywall 

| 

| 

| 

Many 

|X Ave. 

| 

[Few 

| Building Areas 

Po 

|. 

[a 

ar 

: 

- 

Stories 

Exterior 

Foundation 

Size 

Cost New 

 Depr. 

Cost 

i 

Poy 

i 

i 

(13) 

Plumbing 

| 

Co 

iY {Insulation 

Po 

Po 

i 

} 

1 Story 

Siding 

Basement 

1,560 

ed 

- 

: 

~ 

|Average Fixture(s) 

| 

Total: 

237,628 

223,370 

: 

{2) 

Windows 

(7) 

Excavation 

j 

2 

2 

Fixture Bath 

| other Additions/Adjustments 

i 

Many 

iX 

Large 

| 

Basement: 

1560 

S.F. 

i 

ixture 

{ 

Basement 

Living Area 

780 

27,160 

25,530 

X Avg. 

| 

lavg. 

Crawl: 

0 

S.F. 

: 

(Softener, 

Auto 

{ 

Basement, 

Outside Entrance, 

Below Grade 

1 

2,700 

2,538 

{Few 

© 

Small 

Slab: 

0 

S.F. 

: 

Softener, 

Manual 

| plumbing 

———g—————— Height to Joists: 0.0 

{Solar Water Heat 

| 

3 Fixture Bath 

1 

4,434 

4,168 

Wood 

Sash 

{ 

; 

| 

i 

. 

Metal Sash 

: 

: 

[No Plumbing 

{ 

2 Fixture Bath 

1 

2,967 

2,789 

i 

Xvinyl Sash 

i 

(8) 

Basement 

| 

{Bxtra Toilet 

| Water/Sewer 

[X) Double Hun 

{ 

{Conc. 

Block 

| 

[Extra Sink 

(1000 

Gal 

Septic 

1 

4,642 

4,363 

9 

LE 

hei 

; 

[Separate Shower 

| 

Well, 

100 

F 

1 

5,677 

5,33 

{Horiz. 

Slide 

§ 

jPoured Conc 

! 

; 

; 

; 

§ 

ater 

Well, 

eet 

6 

(3386 

{Casement 

{ 

[Stone 

: 

; 

Ceramic Tile Floor! pireplaces 

Cas 

en 

H 

i 

i 

: 

: 

5 

H 

| 

| 

| 

iCeramic Tile Wains [ 

prefab 

1 Story 

1 

2,517 

2,366 

LL [Double Glass 

; 

Treated Hood 

. 

j 

[Ceramic Tub Alcove 

| preezeways 

’ 

! 

atlo 

o0rs 

i 

oncrete 

00: 

H 

i 

i 

i 

{Vent 

Fan 

2 

: 

|X Storms 

& Screens 

| 

(9) 

Basement 

Finish 

. 

| 

Frame Wall 

242 

12,574 

11,820 

: 

[J ER 

i 

{14) 

Water/Sewer 

| Garages 

i 

{ 

(3) 

Roof 

I 

[Recreation 

SF 

i= 

: 

: Class: 

D Exterior: 

Pole 

(Finished) 

FEET TTY 

780 Living 

SE 

| 

Funiie aver 

| 

Base Cost 

1688 

41,947 

39,430 

© 

mip 

Pol 

lwalkout Doors 

(B) i 

Water Well 

; 

Totals: 

342,246 

321,710 

| 

HI 

| 

: 

{Flat 

No Floor 

SE 

{1 

11000 

Gal 

Septic 

| Notes 

ry r———— 

iHalkout 

Doors 

(A): 

: 

H 

ECF 

(RURAL RESIDENTIAL) 

1.319 

=> 

TCV: 

424,335 

| 

X ‘Asphalt 

{10) 

Floor Support 

{2000 

Gal Septic 

: 

H 

I 

L 

! Lump Sum Items: 

| 

i 

rr 

emd 

JO1STS 

i 

! 

Chimney: 

Brick 

| 

Unsupported 

Len: 

! 

L.Cntr.Sup: 

*** 

Information herein deemed reliable 

but 

not guaranteed**=*

Parcel Number: 

23-140-024-300-002-03, 

Residential Building 

1 

Printed on 

06/05/2026 

Garage 

1688.0 sf 

57 

‘Slotchby 

Apex Sketch 

*** 

Information herein deemed reliable 

but not guaranteed***

06/05/2026 

06:12 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

JENNIFER HARRIS, ASSESSOR 

955 TYLER DRIVE 

EATON RAPIDS, MI 48827 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Properly address 

and legat deseription optional): 

23-140-024-300-002-03 

975 MILLER HWY 

LUTZ CHANDLER EASTERDAY 

975 MILLER HWY 

COM W 1/4 COR SEC 24 FOR POB; $89°59'47"E 340 FT; S0° 

OLIVET MI 49076 

24'59"E 274 FT; N89°59'47"W 340 FT; N0°24'59"W 274 FY TO 

POB. SUBJ TO ALL EASEMENTS & RESTRICTIONS. SEC 24, 

TIN,R5W, WALTON TWP. 7-8-05 (NO APPROVAL PARCEL C) 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

23-140-024-300-002-03 

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

Board of Review Comments 

ASSESSMENT ACCURATE/TENTATIVE TAXABLE VALUE ACCURATE 

| 2026 

ORIGINAL ASSESSED VALUE 

226,849 

| 2026 "BOARD OF REVIEW" ASSESSED VALUE 

226,849 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

226,849 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

226,849 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. 

htm!

Nrdegtd 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Chandler Robert Easterday Lutz 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26 000470 TF 

Township of Walton 

Respondent(s) 

PROOF OF SERVICE 

Jennifer Harris 

states that on 

06/05/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the 

An Suey Foro 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Chandler Easterday Lutz 975 miller Hwy Olivet, Mi 49076 

Michigan Tax Tribunal 611 W. Ottawa St. Lansing, Mi 48933 

% 

(LYorn 

Sa 

[son who is serving/mailing copy] 

Jennifer Harris 

[Print/type name of person serving/mailing copy}

[Sst 

Jenni Ler Harris 

5 Tylecd 

Coden Rapids, Mi 48727 

Receiv

Hien Ie lax Tr buna 

Box 3pas3 . 

JUN 11 

Lams, ng, Mj 48505 

LARA

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