25-002730 NK 10-21-26.pdf
Daniel J Mahaffy, Petitioner V Township Of Lakefield, Respondent · 25-002730-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED Docket # 25-002730 OCT 14 2006 Daniel J Mahaffy, Petitioner Township of Lakefield, Respondent MICHIGAN TAX TRIBUNAL Denise Taylor, MCAO, Assessor Subject Property: 48-002-001-015-1300 The subject property is located on a private lake in the Northeast part of Lakefield Township. Lakefield Township is located in the southwestern corner of Luce County and covers 72.1 square miles, with about 12% of its area consisting of water. ill History of subject property: e 8/30/2001 Petitioner purchased 7.95 for $30,000 e The subject property is one of 6 parcels that have private ownership on McCormick Lake e McCormick Lake has no public access
Page 2
Docket # 25-002730 Daniel J Mahaffy, Petitioner Township of Lakefield, Respondent Denise Taylor, MCAO, Assessor Valuation: e The land for the subject property is being valued using the front foot rate, determined by sales of vacant land. Land Value Estimates for Land Table 400RL.RIVERS & PRIVATE LAKES * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason | Value MCCORMICK LAKE 500.00 550.00 1.0000 1.0000 225 100 112,500 MANISTIQUE RIV 50.00 0.00 1.0000 1.0000 225 100 111,250 550 Actual Front Feet, 6.31 Total Acres Total Est. Land Value = 123,750 e The actual front footage of the subject property on McCormick Lake is approximately 715.93 feet. The assessor measured a straight line which is 571.89 feet and calculated the value of the property by using approximately 550 front feet by $225/front foot for a total land value of $123,750. (See Attachment #1 for the 2025 land value determinations) y 0S oS Sn [85 S £47)
Page 3
Docket # 25-002730 Daniel J Mahaffy, Petitioner Township of Lakefield, Respondent Denise Taylor, MCAO, Assessor e The building was valuated using the historical data as the assessor was not allowed to enter the property to accurately assess the structure. e The current assessor took over the Lakefield Township Assessment roll in the fall of 2023 and has used the historical information based on the notes left from prior assessors. Itis assessed at the lowest class of construction (D-10) in order to take into consideration the characteristics of the building as stated by the property owner. RE RE VT RIV STE General Comment X 002-001-015-1300 Je \ 4 i ll h! i Hit [Enter] to edit existing text or start typing to replace existing text. Insert Comment TX 810-614-1563 210 NO WELL OR SEPTIC , NO PLUMBING, SHELL INSIDE, SPACE HEATER, NO ELECTRIC, VALUE OF WELL & SEPYIC CARRIED AS LOSS OFF TAXABLE -2220 FOR 2015 2015 TAXABLE 22680 2016 TRAXABLE 22680 X 1.003= 22748 18 WILOFT 420000 of
Page 4
Docket # 25-002730 Daniel J Mahaffy, Petitioner Township of Lakefield, Respondent Denise Taylor, MCAQ, Assessor | determined a per acre value for properties that have water influence (close to water but no frontage). If | used that land value determination to value this property as vacant, the value would be 7.95 acres X $24,000/acre with a value of $190,000. This wouldn’t even take into consideration the building on the property.
Page 5
2025 Lakefield Land Values Residential ParcelNumber StreetAddress Class SaleDate Instr. Terms of Sale Adj.Sale$ $lacre SIFF EH 002-001-020-0800 [CORD 88 402 8/31/2022|WD _[03-ARM'S LENGTH $ 3,500 ) 5311 002-002-025-0510 401] 10/18/2022|WD |03-ARM'S LENGTH $ 10,000 $ 3.226 002-001-014-0500 [7068 FLORENCE 402] 6/1/2023[PTA_|03-ARM'S LENGTH $s 32500 $ 5.183 002-001-005-1060 |CO RD 417 402 2/8/2024|WD_|03-ARM'S LENGTH $5 26000 s 2,600 002-002-027-0400 27401 COUNTYROAD 98 | 402] __ 6/a/2022|PTA |03-ARM'S LENGTH s 32,000 $ 3,200 002-001-008-3500 |5538 CO RD 417 402 10/31/2023 (PTA _|03-ARM'S LENGTH $s _ a7000 B 2.958 002-001-014-1025 [4301 CORD 427 402] 11/14/2023(PTA _[19-MULTI PARCELARM'SLENGTH | § 60,000 s 3.000 002-002-019-0920 [CORD 38 402 4/26/2024[WD_|03-ARM'S LENGTH $100,000 $ 3125 $ 3,575 | Average $ 3,575 | Used 1-7 acres 1s 3575 3s 10725] 10s 27.875 30[$ 60000 15 5,363 as 18300] 15s 30,000 20[s 80,000 2[$ 7.150 s|s 17875] 20s 40,000 50[§ 100,000 25% 8,938 7|s 25025 258 50,000 100['$ 155,000 ParcelNumber StrectAddress date Termsotsale ‘AdL.Sale$ Ave.Depth Ey 5 EE 002-002-035-0150 | CORD 464 1/25/2024 03-ARM'S LENGTH $40,000 $ 002-001-008-2000 [CORD 438 402] 6/20/2022 03-ARM'S LENGTH $43,000 s 002-001-013-0570 [CORD 427 402] e/ar2023 03-ARM'S LENGTH $10,000 $ $ $ 15-50 acres. Parcel Number Street Address Date © Adisales Net E [EER IE al Aa 002-002-026-2600 | CORD 459 10/26/2023 $300 $ 002-001-025-1650 402] 10/11/2023 [PTA_|03-ARM'S LENGTH $ 64900 $ 002-001-008-1000 [CORD 135 402 12/4/2023(PTA_|03-ARM'S LENGTH $60,000 3S $ s 1,550 | Used 100 acres ParcelNumber StrectAddress 002-001-014-1030 [4455 CORD 427 402] 6/30/2023|PTA |03-ARM'S LENGTH 002-001-020-0800 | CORD 98 402] 10/31/2022|WD _[03-ARM'S LENGTH 002-525-000-1500 |CO RD 98 402 7/31/2023 |PTA |03-ARM'S LENGTH 002-235-000-1080 |DANA DR 402 2/24/2023|WD | 03-ARM'S LENGTH 002-235-000-1010 |PO BOX 55 402 8/3/2023|PTA_|03-ARM'S LENGTH 002-525-000-0600 | 25972 CO RD 98 402 8/15/2023 |PTA_|19-MULT| PARCEL ARM'S LENGTH Average Used Rural FF Parcel Number § erms of Sale BE NetAcreage ActialFront 2 002-284-000-5000 03-ARM'S LENGTH $ 15000 97 002-002-031-0405 |WILD LEEK LANE 402] 7/12/2022|WD _|03-ARM'S LENGTH $ 55000 280 002-340-000-0100 402) 8/11/2023 |PTA |03-ARM'S LENGTH $ 59,900 230 002-450-000-0250 [28925 CO RD 480 402| _ 9/16/2022|WD |03-ARM'S LENGTH $ 27,500 ick 100 Average k Lot he Access/Topo Y) LINIWAHW IY
Page 6
2025 Lakefield Land Values
[Parcel Number.
Stroot Address.
Class
Sutebne
?
AdjisaleS
Actustrront
Etec front
Ave.Depth
| Slacre
i
002-002-035-1900 |ANN DR
402]
10/12/2023/PTA_|03-ARM'S LENGTH
$
70000
.
100
100)
|
$
700.00
002-002-035-2100 [ANN RD
402[
_
7/5/2023|LC
|03-ARM'S LENGTH
$
75.000
100
100
$s
780.00
002-002-036-0750 |25350
GO RD 464
402]
2/17/2023|WD_|03-ARM'S LENGTH
$
175200
188
188
$
931.91)
002-002-036-0770 |CO
RD 464.
402]
10/27/2022 WD |03-ARM'S LENGTH
$108,000
110
120)
43550
B
561.82
002-002-036-0740 [1780
W SHERMAN DR
402
7/28/2023|PTA_|03-ARM'S LENGTH
$
105000
100
100
S75 ne
$
1,050.00
002-002-035-1300
402]
4/30/2024|WD _|03-ARM'S LENGTH
$
210000
200]
200
oh
$
1050.00
3S
$10.62
|Average
0
910.00
[Used
Big}
Prime
North Manistigue Prime
East Lake Prime
$
455.00
[Used
Y2rate Average
BarcsiNamar
| Strecthatnobs |
Silebatel [|] ine
Teme
drsa
Wal Sate 811
We
vacnd [111]
002-002-024-1740 |cORD 38
10/10/2022) WD
|03-ARM’S LENGTH
$
100,000
$
30,847
002:001-029-1800 [CO
RD 135
8/29/2022 WD _|03-ARM'S LENGTH
$
185000
$s
28,462
002-150-000-0700
8/29/2022|WD _|03-ARM'S LENGTH
$
185,000
$
28462
[$
2,88387
002.001-031-0300
5/10/2023 [PTA |03-ARM'S LENGTH
$
14000
$
7,592 | LAKE FRONT
3
$
23,790 | average
1.
$
24,000 | WF Influence
|
$
13,000 | Rural Site {no change)
Parcel Number
| Street Address
Class _|Sate Date
|instr. Torms
of Sale.
Adj. Sale$
| NetAcreage
|ActualFront |Effec. Front |Ave, Depth
| $/acre
SIFF
002-250-000-1500
402]
2/14/2023
| WD |03-ARM'S LENGTH
$
142,000
100
100
[i]
$
142000
002-001-019-2600 | 3141 NADEAU
OR
202)
3/3/2023 |WD _|03-ARM'S LENGTH
$251,000
200
200
[]
$
1.25500
002-250-000-1900
d02|
6/2/2023 [PTA |03.ARM'S LENGTH
$_
145000
100
100
)
$1450.00
Took
aut three highest sates (over $1,050/¢), Considered 2024 per
ff ate on 3 big takes (869). Including would ave Increased to $1,065
Outliers
Not used”
002:001-031-0500 | CORD 135
402;
4/24/2024 \WD |1S-MULTIPARCEL ARM'SLENGTH | 8
265,000
4.27
325
325
200]
§
62,105
002-350-000-0400
402|
11/1/2022 [WD |03-ARM'S LENGTH
$___
20.000
-
1
1
of
piv!
$
20,000.00
002-002-024-0220 [CORD 413
402 |
11/22/2023
[WD [03-ARM'S LENGTH
$230,000
-
0
)
of
wdvor
#DIVI0!
002-232-0004500 | 6670 FLORENCE
DR
402]
5/16/2022 |WD _[03-ARM'S LENGTH
$
224.900
0.21
60.58
60.58
16518
1,076077
|S
571245
002-002-035-0150 |CO
RD 464
402|
1/25/2024 |PTA_|03-ARM'S LENGTH
$40.00
20.00
¢
7
ols
2.000
002-001-008-2000 |CO
AD 438
402|
6/20/2022 {WD |03-ARM'S LENGTH
$
43000
21.00
0
0
ols
2,048
002-001-013-0570 | CORD 427
402]
6/9/2023 [PTA |03-ARM'S LENGTH
$10,000
5.18
¢
F]
ols
1,931
002:002-024-0510 |3548 CORD 413
402]
8/26/2022 [WD |03-ARM'S LENGTH
$
180,000
0.68
100
100
75(8
2647068
1,600.00
qf prowef ifPage 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Daniel J Mahaffy , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002730 Lakefield Township , Respondent(s) PROOF OF SERVICE Denise Taylor, Assessor states that on 10/07/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Evidence relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 Qe Tali [Signature of person who is servihg/mailing copy] Denise Taylor
Page 8
STATE OF MICHIGAN GRETCHEN WHITHER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Daniel J Mahaffy , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002730 Lakefield Towrjship , Respondent(s) PROOF OF SERVICE Denise Taylor, |Assessor states that on 10/07/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Evidence relative to the above-captioned matter upon: [Provide name and address of the party/pecple being served] Daniel J|Mahaffy 5527 Soper Rd Marlette, Ml 48453 [Signature of person Who is serving/mailing copy] Denise Taylor
Page 9
RTIFIED ELL Denise Taylor Lakafield Township Assessor PO Box 92 ) KINGSFORD MI 498 McMillan, MI 49820 © _ Nt US POSTAGE PITNEY BOWES ~ OCT 2020 an GE iw =r J — ” i PE Ee $0 on 02° 0001301772 OCT 07 2026 FIRST- ap? 7015 LbkO OD0L O44E Huy? Received OCT 13 2026 pO Box A0232 Lansing, Mi 48909 £5 IES0S-TTEEEE UH Et EH ETE BE URE TUT RIT HT