Tomezak.pdf
Jeremy J Tomezak, Petitioner V Township Of Lincoln, Respondent · 24-003749-TT
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Page 1
RECEIVED toms i JUL 312024 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Smalt Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information MI. Last OMe 14 K First Nam Jeremy 3 | Tomes Mailing Address (Nof, Street, P.O. Box or Rural Route} ~ AE (5058 Kinde Ma 98445 re at Fax Number Blo A4T 4375 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many i you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [7] vest [7] No appealing? *H yes, use a multiple parcel form for information regarding any contiguous parcels.
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
all that apply)
+d True Cash and Taxable Value
{0 poverty Exemption
[3 Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[1 Uncapping of Taxable Value
[3 Etigible Manufacturing Personal Property (ESA)
[1] Exemption from Taxation (other than the denial of a
¥ Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
q fF
AHAHED
Section 6: Jurisdictional Issues
Year(s) you are EE
20
Did you protest the assessment at a Board of Review (BOR)? [Yi] Yes
O No
If Yes, check which BOR you attended AND attach the BOR decision:
March
[| July
O December
If No, check the applicable reason(s):
|] Not required to attend
Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5)
[Il] Appealing within 35 days of State Tax Commission OrderPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels,
Parcel Identification Number:
Al
~ ool -0l3-c6
Classification of Property:
%
Personal
(check one)
Agricultural
Commercial
Industrial
Fe
Timber-Cutover
Developmental
Utility
{check one)
Current Resege Value {alsoknown as State Equalized Value) as established by the BOR:
[|§, 700
Current Taxable Value as established by the BOR:
| 1 < yJo=
What do you believe Is the fair market value
(also known as True Cash Value)?
iol, So
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
|
£3,750
If yout believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
53,750
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this Issue to the Tribunal*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
If improved property, how Is the property currently being used?
if improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [| Yes 4 No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes vo If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. if your property Is residential property (see MCL 205,762) and the State Equalized Value or Taxable Value In contentton is: Fillng Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under ¥ $250.00 * Plus $25,00 for each additional parcel, as indicated above, If your property Is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature sadpired Petitioner or Att yiAuthorized Representative’s Signature: Ist 7
Page 5
Michigan Tax Tribunal i 0 26763598-1 07/26/24 i TranInfos4é0h 25763596 5/2 Hemmlup MLAERE Chit: 1797 Ants $250.00 10: JEREMY TOMEZOK July 18,2024 1D: JEREMY TOM Jeremy Tomezak 3281 Cross Rd Kinde, MI 48445 Dera Sir/Madam, I am writing regarding a property tax appeal matter for the assessed value of parcel # 3214-0001 013-10 located in Huron County ML. I recently purchased my new home located at 3281 Cross Rd, Kinde, MI 48445 parcel number 3214-001-013-10 in April of 2023. In February 2024 I received a Notice of Assessment, Taxable Valuation, and Property Classification (notice of assessment) notifying me that my taxable value increased by 95,870.00 dollars. As listed in box 6 on the notice of assessment the reason for the change was due to market adjustment. Upon receipt of this adjustment on the attached notice of assessment, I attended the 2024 Lincoln Township Board of Review meeting on March 15", 2024, as indicated by the sign-in sheet on record. At the meeting I was informed that the Board of Review (BOR) was going to review my petition for the new assessed value, but I was never informed of the results. After discovering that the previous Lincoln Township Assessor Lisa A. Shagena did not record, nor enter a petition or notify me of my right to appeal, I contacted the current Lincoln Township Assessor Julia Fletcher (Ms. Fletcher), and she provided me the information needed to file a petition (attached to this letter). In accordance with Michigan Tax Tribunal Rule (TTR) 277(3) I am submitting the communication I have received from Ms. Fletcher confirming that I attended the March 15%, 2024, BOR meeting but did not receive notice of the BOR decision. I am asking that this property be valued at 107,500.00 dollars based on the true value of the residential property. Please see attached evidence for this value: e Proposed True Cash Value of the property prepared by Ms, Fletcher (current Lincoln
Page 6
I am asking that you please take the review the attached documents and take into consideration my initial attempt to correct this at the March 2024 Lincoln Township BOR meeting. Sincerely, Jeremy Tomezak Enclosures: copy of documents listed as attachments above, Property Tax Appeal Petition Form Valuation/Exemption/Classification Appeal CC: Julie Fletcher, Lincoln Township of Huron County MI Assessor
Page 7
Report To Township Board Parcel Number: 3214-001-013-10 Subject address: 3281 Cross Rd., Filion, MI 48432 Property Owner: Jeremy Tomezak Facts: o The Record card shows the subject parcel is 2.37 acres with a residential improvement, 3 outbuildings of pole construction, 2 silos, and a wooden shed. This parcel was split from an 80 acre agricultural parcel for the 2022 tax roll. o Zillow reports the subject was listed on 10/29/2022 at $145,000; changed status to Pending on 2/12/2023; changed status to Back on Market on 2/19/2023; changed status to Pending on 3/12/2023; changed status to Sold on 4/7/2023 at $107,500. Total market exposure: approximately 4.5 months. e The current property owner purchased the subject on 4/4/2023 for $107,500; the deed is recorded in L. 1811; P. 754 + The residence was valued as a modular home with class of construction of CD +10 for 2024. * The parcel was classified as Agricultural with an ECF of 1.130. o Jeremy Tomezak attended the MBOR, his signature is on the sign-in sheet for 03/15/2024. o There is nothing referencing the subject in MBOR minutes. * There is not a 2024 MBOR action entered into the database. * The subject parcel has been receiving a QA exemption since 1994, per database. o The subject's Assessed Value was $82,300 in 2023; in 2024, the Assessed Value was $118,700. Interview: On June 8, 2024, the property owner, Jeremy Tomezak was interviewed by me in a telephone conversation. The valuation statement was reviewed for accuracy; Jeremy agreed that the parcel is 2.37 acres, that the residence was constructed in 1974, that the residence has a basement, that there is a 480 sf addition on a crawl, with ducted FWA heat. Jeremy agreed that the land improvements are 320 sf reinforced concrete; that the Ag buildings are correct. Jeremy had 4 points of contention: * Wanted to know why he was being taxed on the road ROW e Has 2 full baths (1.1 baths are calc’d in record card) * Residence valued as a modular home, Jeremy contends it is a mobile home that was in poor condition when purchased with rotted floors and a
Page 8
some discussion about uncapping. The assessor then said she would notify him in writing of the BOR decision. Jeremy said he has not received anything to date. Opinions: « The classification of the parcel is Ag, but should be Res; current use is as Res, not Ag (pending field inspection); may then qualify for PRE. * The residence should be valued as a mobile home (manufacturer certificate provided by owner); class of construction should reflect this. » The condition of the residence at time of purchase was poor or fair with a failing basement foundation and rotted floorboards (pending home inspection report, building permits, photos and receipts showing cost of repairs to be provided by owner); depreciation should reflect this. * Agricultural ECF of 1.130 should have only been applied to the outbuildings; the residential mobile home should have had the Residential ECF of 0.903 applied to it. * The previous assessor should have conducted a field inspection; the wooden shed should have been removed for the 2024 roll. The silos may be obsolete; contributory value should have been considered/reviewed. The condition of the residence should have been reviewed. Question: Does the property owner have a right to appeal to the MTT? Addenda: GIS aerial view of subject. Valuation statement without corrections Valuation statement with proposed corrections
Page 9
G6/08/2024
01:17
BM
W/ Covi ecH 1 Svatuation seport
7
Parcel
Number:
3214-001-013-10
TOF
STDENT IAL)
1.130
=> TCV of Bldg:
1
=
5,283
Ag.
Bld
2
0,
4 Wall Utility Building
Height:
prion
Cost
Default Walls
Phy/Ab.
Phy/Func/E
(RESIDENTIAL)
+ Good=48/100/100/100/48
Depr.
Cost
=
Class:D,Pole
Quality:Average
Rate
Size
Cost New
11.58
17eR
26,473
8.13
1768
1.130
=> TCV
of
Bldg:
2
=
Ag.
Bld
3
0,
4 Wall Equipment Shed
Height:
1G
ft
Class:D, Pole
Quality:Average
Description
Rate
Cost
Hew
Base Cost
11.7%
20,2
Phy /ab. Phy/func/Econ/Comb.
% Good=40/100/100/100/40
Depr.
Cost
=
8,004
{RESIDENTIAL}
1.130
=>
TCV
of Bldg:
3
=
9,146
Ag.
Bld
4
0,
4
wall
Cylindrical
Silo
Class:C
Quality:Good
Description
Rate
Size
Cost
New
Silo,
Concrete Stave,
flo Roof,
10
-
Dia.
25,277.00
1
26,277
y/Bb. Phiy/ func
on/Comb.
& Good=206/100/20/100/4
Depr.
Cost
1,011
{RESIDENTIAL
1.130
=>
TCV
of
Bldg:
4
1,143
Ag.
Bld
5
0,
4 Wall Cylindrical Silo
Class:C
Quality:Good
pescription
Rate
size
Cost lew
Silo, Concrete Stave,
No Roof,
107
Dia.
25,277.00
1
5,277
y/Bb. Phy/Func/Econ/Conb,
% Good=20/100/20/100/4
Depr. Cost
=
1,011
{RESLDENTIAL)
1.130 => ICY of Bldg:
5
=
1,143
Total Estimated True Cash Value of Agricultural Buildings
=
36,616
2025
14-001-013-10
=
105,384
t.
2024 Assessed
MBOR
5.E.Y.
118,700
118,700
118,700
2025
New
Eq. Adjustment
Loss
60
0
118,700
2025 Assessed
HBOR
5.E.V.
52,700
52,700
52,700
1
Floor Area
= 70.82,
Most
recent
sale 04/04/2023
for
107,500
Base
for Cap
C.p.1.
118,760
0.00
Additions
‘Pax Adjustment
Losses
0
-66,000
[4
Capped
~~ ->Taxable<-
PRE/MBT
» 700
52,700
52,700Page 10
A 4
W/ese od PS
Valuation Report.
5a)
|
37214-001-013-10
2025 Bst.
T.C.V.
TOMEZAK JEREMY
Property Class:
401
3281 CROSS ROAD
»
#:
14
01
400
001
LINCOLN TOWNSHIP
FILIQM,
BI
48432
OM
AT
S§
1/4
COR
OF
SEC
1
TH
§
ALG
S
L OF SD SEC
485'
TO
POB
TH
W 429
TH
&
142.76"
TH
5
05
DRG
220.10"
TH
§
85
DEG
E
108.71'
TH
S
190.63'
TH
5
85
DEG
W
ALG
SD
§
SEC
L 301.76'
TO POB.
2.37
A PER CASE
SV §12413 2-18-21.
SPLIT
OM
01/17/2622
FROM 3214-001-013-00
FOR
202
Split/Comb.
on 01/17/2022 completed 01/17/2022
BSA
ESTATE
i
Parent
Paxcel{(sy:
14-001-013-00;
Child parcels
14-001-013-10,
14-001-013-
Land Value Estimates
for Land Table 400. RESIDENTIAL
+
Factors
*
Description
Frontage
Depth
Front
Depth
Rate 5Adj. Reason
value
LOTS
2.370 acres
8,097
100
19,190
37
Total
Acres
Total
Est.
Land Value
=
19,190
Land Improvement Cost Estimates
Description
Rate
Size
% Good
Cash Value
D/W/E:
din
Ren.
Conc.
7.76
320
45
1,117
Wood
Frame
27.74
96
17
453
Total Estimated
Land Improvements True Cash Value
=
1,570
Cost
Est.
for
Res.
Bldg:
1
Mobile
Home
MOBILE
Cls
Fair
Bit
1974
(11; Heating
Warm
4 Cool Air
Ground Area
vloor Area
= 1488
§
Phy /ab.
con/Comb.
% Good=35/100/1007:06/35
Building Areas
Type
Ext. Walls
Size
Cost New
Depr. Cost
Main Home
Ribbed
Comp.
Shingle
1008
Basement
1008
Addition
crawl
480
Total:
129,377
45,282
Other Additions/Adjustments
Plumbing
2 Fixture Bath
1
1,920
672
Water/Sewer
1060 Gal Septic
1
1,808
1,683
water Well,
100 Feet
1
5,960
2,086
57
751
263
Deck
Treated Wood
397
6,701
3,015
*45% Good
Totals:
148,517
53,001
ECF
(8
AL)
0,503 => TCV:
47,860
0,
4
Wall
Feeder
Barn
Classi, Pale
Quality:Good
Pate
Gize
Cost
Hew
Base Cost
4.05
2516
16,190
Default Walls
7.00
2516
Phy/Bb. Phy/Func/Econ/Cosb,
% Good=10/100/50/100/20
bepr.
Cost
=
5,560Page 11
06/09/2024 12:10 PM Valuation Report Bofors Ce (Tech onS DB: Lincoln 3214~001-013-10 Property Class: 101 Map #: 14 01 400 001 2025 Est. T.C.V. LINCOLN TOWNSHIP TOMEZAK JEREMY 3281 CROSS ROAD FILION, MI 48432 COM AT S 1/4 COR OF SEC 1 TH E ALG S$ L OF SD SEC 485' TO POB TH N 429" TH E 182.78' TH S 05 DEG E 220.10" TH Ss 85 DEG E 108.71 TH S 190.69' TH S 85 DEG W ALG SD § SEC L 301.76' TC POB. 2.37 A PER CASE SV #12413 2-18-21, SPLIT ON 01/17/2022 FROM 3214-001-013-00 FOR 2022. Split/Comb. on 01/17/2022 completed 01/17/2022 BSA ESTATE H Parent Parcel (s): 14-001-013-00; Child Parcel (s 14-001-013-10, 14-001-013-20; Land Value Estimates for Land Table 100.AGRICULTURAL * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value LOTS 2.370 Acres 8,805 100 20,868 2.37 Total Acres Total Est. Land Value = 20,868 Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Ren, Conc. 8.49 320 45 1,223 Wood Frame 30.35 96 17 495 Total Estimated Land Improvements True Cash Value = 1,718 Cost Est. for Res. Bldg: 1 Single Family MODULAR Cls CD 10 Blt 1974 (11) Heating System: Forced Air w/ Ducts Ground Area = 1504 SF Floor Area = 1504 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=66/100/100/100/66 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 Story Siding Basement 1,024 1 Story Siding Crawl Space 480 Total: 215,038 141,906 Other Additions/Adjustments Plumbing 2 Fixture Bath 1 2,743 1,810 Water/Sewer 1000 Gal Septic 1 4,808 3,173 Water Well, 100 Feet 1 5,960 3,934 Porches CPP 57 1,309 864 Deck Treated Wood 397 6,701 3,015 *45% Good Totals: 236,559 154,702
Page 12
06/09/2024 Valuation Report 12:10 PM Parcel Number: 3214-001-013-10 Page: 2 Ag. Bld 2 0, 4 Wall Utility Building Class: D, Pole Quality:Average Height: 12 ft Description Rate Size Cost New Base Cost 11.58 1768 20,473 Default Walls 8.13 1768 14,374 Phy/Ab.Phy/Func/Econ/Comb. % Good=48/100/100/100/48 Depr. Cost = 16,727 ECF (AGRICULTURAL) 1.130 => TCV of Bldg: 2 = 18,901 Ag, Bid 3 0, 4 Wall Equipment Shed Class:D, Pole Quality:Average Height: 10 ft Description Rate Size Cost New Base Cost 11.71 1728 20,235 Phy/Ab.Phy/Func/Econ/Comb. % Good=40/100/100/100/40 Depr. Cost = 8,094 ECF (AGRICULTURAL) 1.130 => TCV of Bldg: 3 = 9,146 Ag. Bld 4 0, 4 Wall Cylindrical Silo Class:C Quality:Good Description Rate Size Cost New Silo, Concrete Stave, No Roof, 10’ - 153’ Dia. 25,277.00 1 25,277 Phy/Ab.Phy/Func/Econ/Comb. % Good=20/100/20/100/4 Depr. Cost = 1,011 ECF (AGRICULTURAL) 1.130 => TCV of Bldg: 4 = 1,143 Ag. Bld 5S 0, 4 Wall Cylindrical Silo Class:C Quality:Good Description Rate Size Cost New Silo, Concrete Stave, No Roof, 10’ ~ 15’ Dia. 25,277.00 1 25,277 Phy/Ab.Phy/Func/Econ/Comb. % Good=20/100/20/100/4 Depr. Cost = 1,011 ECF (AGRICULTURAL) 1.130 => TCV of Bldg: 5 = 1,143 Total Estimated True Cash Value of Agricultural Buildings = 36,616 2025 Est, T.C.V. 14-001-013-10 = 234,015 Est. TCV/Total Floor Area = 155,60, Most recent sale 04/04/2023 for 107,500 2024 Assessed MBOR S.E.V. Base for Cap C.P.I. 118,700 118,700 118,700 118,700 0.00 2025 New Eg. Adjustment Loss Additions Tax Adjustment Losses [4] -1,700 [4 [4 -1,700 0 2025 Assessed MBOR S.E.V. Capped —>Taxable<- PRE/MBT 117,000 117,000 117,000 118,700 117,000 117,000
Page 13
Lincoln Township Assessor PO Box 539, Port Austin, Ml 48467 Julia Fletcher assessorjulia@gmail.com Cell: (586) 944-8907 Home: (989) 874-3084 Hope Bedford Deputy Assessor assessorhope@gmail.com Cell: (989) 930-8434 Office Hours: By appointment only Jeremy Tomezak 3281 Cross Rd. Filion, MI 48432 June 21, 2024 Re.: Petition to the 2024 MBOR for the Assessed Value of parcel # 3214-001-013-10; commonly known as 3281 Cross Rd. Mr. Tomezak, | have discussed your case with William Gast at the Michigan Department of Treasury. Mr. Gast has advised that | should notify you of your right to appeal to the Michigan Tax Tribunal (MTT). Your signature appears on the sign-in sheet for 03/15/2024; however, the previous assessor of record did not enter a petition for you or notify you of your right to appeal; therefore, no changes were made to the 2024 Assessed Value, Capped Value or Taxable Value of the above referenced property by the March Board of Review (MBOR). The action of the MBOR may be appealed to the MTT within 35 days of this notice. To appeal, file a petition with the MTT, which can be obtained on their website SC-Petition- Valuation-fillable.pdf (michigan.gov) . Please contact me with any further questions. Respectfully, Julia Fletcher Assessor of Record
Page 14
iris Re ARE Ba tor 0 ei Eo. 0 0 N [EES a Sl SE pa EE cha wy | | aisamu3 eyo) Co] Fini ABS NTIOLE 5 TRONS YELL te A 5 AEE wn mr 2558 TA NOT £3 TH NLS L404 U0 753 040 WO —_— Sg Th Lanai PRY SEOLifv0 Woy 38s Wn EN I Qu SSOUD T6ZE, 0 OVX HOT 5293, Uo PY 33205 RU) YS N— LO NER ATI TANIA, UO 7 3] uy BuO vo of IL oo PRR wn ———f I0 El 0% 0 07 oye “0098 01 00E'98 0 $702 sy 05355 VST — ly 318) SPRL 135 WoL PRYPOU (T-ET-100+1 Fog VSI | wR uoRdinsaq | R [ seeaswnxgyene os] andlesg iA BS
Page 15
01:17
PH
Ld Bd ddted
Vo TT
vb:
Lincoln
1
-
yarce) Humber: 3234-001-013-10
Page:
2
ECF (RESIDENTIAL)
1.130 => TCV of Bldg:
1
=
6,283
hy.
Bld
2
0,
4 Wall Utility Building
Class:D,Pole
Quality:Average
Height:
12
ft
bescription
Rate
Size
Cost
New
Base Cost
11.58
1768
20,473
befault Walls
8.13
1768
14,31
Phy/Ab, Phy/Func/Econ/Comb.
% Good=48/100/100/100/48
Depy.
Cost
=
16,727
ECF
(RESIDENTIAL)
1.130
=> TCV
of
Bldy:
2
=
18,901
Ag.
Bld
3
0,
4
Wall
Equipment
Shed
Class:D, Pole
Quality:Average
Height:
10 ft
Description
Rate
size
Cost New
Base Cost
11.71
1728
20,235
Phy/Ab. Phy/Func/Econ/Comb.
% Good=40/100/100/100/40
Depr. Cost
8,094
ECF (RESIDENTIAL)
1.130 => TCV of Bldg:
3
=
9,146
Ag.
Bld
4
0,
4 Wall Cylindrical Silo
Class:C
Quality:Good
Description
Rate
size
Cost New
silo, Concrete Stave,
No Roof,
10°
-
15’
Dia.
25,277.00
1
25,277
Phy/Ab. Phy/Func/Econ/Comb,
$ Good=20/100/20/100/4
Depr. Cost
1,011
ECF {RESTDENTIAL)
1.130 => TCV of Bldg:
4
1,143
Ag.
Bld
5
0,
4 Wall Cylindrical Silo
class:C
Quality:Good
vescription
Rate
size
Cost Mew
Silo, Concrete Stave,
No Roof,
10°
-
15'
Dia.
25,277.00
1
25,277
Phy/Ab. Phy/Func/Econ/Comb,
3 Good=20/100/20/100/4
Depr. Cost
=
1,011
ECF {RES1DENTTAL)
1.130 => "TCV of Bldg:
5
=
1,143
Total Estimated True Cash Value
of Agricultural Buildings
=
36,616
2025 Bst.
T.C.V. 14-001-013-10
=
105,384
Est. TCV/Total Floor Area
= 70.82,
Most recent sale 04/04/2023 for 107,500
2024 Assessed
MBOR
S.E.V.
Base for Cap
C.P.I.
118,700
118,700
118,700
118,700
0.00
2025
Wew
Eq. Adjustment
Loss
additions
Tax Adjustment
Losses
52,700
0
118,700
0
~66, 000
0
2025 Assessed
MBOR
S.E.V.
Capped
~>Taxable<-
PRE/MBT
52,700
52,700
52,700
118,700
52,7700
52,700Page 16
01:17
PH
a
cad
LU
Rr)
.
vat
Lincoln
3214-001-013-10
2025
Est.
T.C.V.
TOMEZAK JEREMY
Property Class:
401
3281
CROSS
ROAD
Map
#:
14
01
400
001
LINCOLN TOWNSHIP
FILION,
MI
48432
COM
AT
8
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485'
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423'
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182.78'
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85
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108.71'
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$
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#12413 2-18-21.
SPLIT
ON
01/17/2022
FROM 3214-001-013-00
FOR 2022.
Split/Comb.
on 01/17/2022 completed 0L/17/2022 BSA
ESTATE
i
Parent
Parcel(s):
14-001-013-00;
Child
Parcel(s}:
14-001-013-10,
14-001-013-20;
Land Value Estimates
for
Land Table
400.RESTIDENTIAL
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate 3Adj. Reason
value
LOTS
2.370 Acres
8,097
100
19,190
2.37 Total Acres
Total Est. Land Value
=
19,190
Land
Improvement
Cost
Estimates
Description
Rate
Size
%
Good
Cash Value
b/%/P:
din
Ren.
Conc.
7.76
320
45
1,117
Wood Frame
21.74
96
17
453
Total
Estimated
Land Improvements True
Cash Value
=
1,570
Cost
Est.
for Res.
Bldg:
1
Mobile
Home
MOBILE
Cls
Faix
Blt
1874
(11)
Heating
System:
Warm
&
Cool Air
Ground Area
=
1488
SF
Floor Area
=
1488
SF.
Phy/Rb. Phy/Func/Econ/Comb,
% Good=35/100/100/100/35
Building
Areas
Type
Ext. Walls
Roof/fnd.
7
Hize
Cost New
Depr.
Cost
Main Home
Ribbed
Comp. Shingle
1008
Basement
Block,
6"
1008
Addition
siding
crawl
480
Total:
129,377
45,282
Other Additions/Adjustments
plumbing
2
Fixture
Bath
1
1,920
672
Water/Sewer
1000
Gal
Septic
1
4,808
1,683
Water Well,
100
Feet
1
5,960
2,086
Porches
CPE
57
151
263
beck
Freated Wood
397
6,701
3,015
*45%
Good
Totals:
149,517
53,001
totes:
ECF
{RESIDENTIAL}
0.803
=>
TCV:
47,860
Ag.
Bild
1
0,
4
Wall
Feeder
Barn
Class:D, Pole
Quality:Good
Height:
8
ft
Description
Rate
Size
Cost
lew
Base Cost
4.05
2516
10,190
Default
Walls
7.00
2516
17,612
Phy/Ab. Phy/Func/Econ/Comb.
% Good=40/100/50/100/20
pepr.
Cost
=
5,560Page 17
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means that Nationwide Consumer
d, representative mobile homes of the
structural, plumbing,
pment and conditions
:
Mobile homes bearing a Nationwide Consumer Tasting Institu
in accordance with ANSI Mobile Homes Standard A119.1
Testing
Institute,
Ine,
has evaluated, tested, and inspecte
i
manufacturer
and established follow-up inspection consisting
of making
heating, or electrical inspections on each unit labeled, with the following equi
for acceptance of ANSI Mobile Home Standard A119.1
:
(a)
Plans, specifications and design including structural calculations required by the Standard have
been confirmed by Nationwide Consumer Testing Institute, Inc.
(b)
Alternate test procedures authorized by the Standard have been witnesse
Nationwide Consumer Testing Institute, Inc.
(¢)
The test for flexural rigidity has not been confirmed because of
procedures.
(d)
In-transit conditions have not been confirmed because of lack of test standards for all these
features.
(e)
The heat loss certification is furnished by ‘the manufacturer as required.
(f)
Listed LP Gas flexible connectors required by. the Standard are not available.
d and verified by
apparent error in A119.1 test
Faron Sorvioemas
bi. .
& a
Volts... ... 100 dT
aD
AMPS.
J SERA
8
Wire
ype of Gas
Designed for Zone,
=
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Model
Gas
Elec
Qil
‘Furnace
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tate Stove
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ALAVEATIN
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ATTENTION!
1. User should check type of gas connected to coach for suitabilit
2. The following items should be checked at site!
,
¥ with each gas appliance,
Od re REO
ECHO
EE
rsPage 18
BINDER BUILDING INSPECTIONS fo —LLC— on 989-598-0707 Certification by the American Society of Home Inspectors - EL Hdinginspections@ HOME INSPECTION REPORT Street Address 273 ! Cross Romp City, State, Zip Kings MI 484 4% Building Style Sere Soy MANUEL TURED Sq f2. = [200 Client Kanon Task Real Estate Agent Toe Meeks Inspector Pau Date of Inspection Fes [14 2023 Time of Inspection G00 fH House Faces Sout Estimated Age 50 Weather LRRTLY Clou Ji] ¥
Page 19
If you need the property surveyed TANK SURVEYING Benjamin D. Tank P.S. Professional Surveyor 255 E. lturon Ave. Office: 989-269-2201 Bad Axc, MI 48413 Cell: 810-304-1994 Limail: bengitanksurveying com
Page 20
Photo 1 The house is located at 3281 Cross Road, Kinde, MI, 48445. As | inspected the outside of the house my focus was on the roof, fascia, soffits, siding, windows, doors, steps, porches and any other structural components. When inside the building | opened, closed, and latched all of the windows that are designed to be opened as well as all of the walk through doors. | tested all of the cupboard and storage doors. | tested all of the faucets, toilets, along with the shower and tub valves. | looked at all of the ceilings, walls, and floors. | tested all of the ceiling and vent fans, lights, and all accessible electrical outlets. | found that each was in good condition and functioning as it should with the exceptions mentioned in this report. In this report | will state " ... contractor issue". | would be able to provide contact information for
Page 21
Photo 2 The red line (with a curve) indicates that the roof sheathing has a dip between the vertical line of the outside wall of the house and the fascia. The red oval indicates an example of where the fascia is loose and out of place. The blue double arrow indicates that it appears the wood behind the fascia is not level ( looks like it has a droop). Building contractor issue. The roof material is a single layer of asphalt shingles. | would estimate that this roof material is likely between 5 and 8 years old.
Page 22
Photo 3 The blue ovals indicate that the roof sealant has developed cracks where rain water can get in behind the roof material. The red ovals indicate cracks in the chimney cap material and the red arrows indicate examples of cracked bricks. Chimney sweep issues.
Page 23
Photo 4 The blue ovals again indicate that the roof sealant around this chimney has developed cracks and potentially will allow rainwater to get under the shingles. The red oval indicates the cracks in the chimney top cement and the red double arrow indicates that the chimney flue is cracked and is deteriorating. The yellow ovals indicate examples of where the flue and chimney brick show evidence of spalling. Chimney sweep issues.
Page 24
Photo 5 The red ovals indicate that the electrical connections are exposed to the weather and are not covered with any type of protective coating / insulating material. Electrical contractor issue.
Page 25
Photo 6 The red oval indicates where a section of fascia is missing. This area provides easy access for rodents to get into the attic. Building contractor issue.
Page 26
Photo 7 The red ovals indicate examples of where the soffit material is not contained by the fascia. Building contractor issue.
Page 27
Photo 8 Another example of fascia that is not properly installed. Building contractor issue.
Page 28
Photo 9 The back storm door is missing as well as the trim for the door frame. Building contractor issue.
Page 29
HT i I iis ; } is [| ie 4 JE 0 st hd & - fi Photo 10 The red oval indicates an example of where the wood of the window frame appears to be cracked and the paint is peeling. Building contractor issue.
Page 30
Photo 11 The red oval indicates an example of where the vinyl siding shows evidence of a hole ( there are other such holes, likely caused by a lawn mower). Building contractor issue.
Page 31
Photo 12 These front steps / stoop should have handrails installed to prevent someone from falling off the edge of the steps. Building contractor issue.
Page 32
Photo 13 The wood of the back deck is significantly weathered. Some of the wood of the deck and handrails will likely need to be replaced, all of the remaining sections of wood will need a thorough cleaning followed by the application of a protective product ( stain or paint) to protect the wood from the elements of the weather. This maintenance will likely need to be completed once every two years. Deck maintenance contractor. See additional photos.
Page 33
Photo 14 See comments under photo 13.
Page 34
Photo 15 See comments under photo 13.
Page 35
Photo 16 See comments under photo 13. The steps are not level. Building contractor issue.
Page 36
Photo 17 See comments under photo 13. The red oval here indicates that there are two levels, the rise presents a potential tripping hazard. Building contractor issue.
Page 37
Photo 18 The shrubbery at the front of the house has become overgrown and will require significant trimming and / or replacement. Landscaping contractor issue.
Page 38
Photo 19 A large portion of the floor in this storage building is dirt, the portion that is cemented has significant cracks. Building contractor issue. The structure of the pole building itself appeared to have been properly built and in good condition at the time of the inspection. There is a room added to the north side of this building that is not in good condition. Building contractor issues.
Page 39
Photo 20 The structure of this second pole bldg also appeared to have been properly constructed and in good condition at the time of the inspection. There is no cement floor anywhere in this second building. Building contractor issues.
Page 40
Photo 21 The blue ovals indicate examples of where the formica countertop is chipped and the blue curved line indicates that the countertop surface is bowed. Building contractor issue. The four burners of the stovetop were tested and each did light (propane). The oven was set at 350 degrees and tested with a thermometer at about 320 degrees. There is no garbage disposal, dishwasher, or refrigerator to test. The red arrows indicate electrical outlets that are properly grounded but are not GFCI protected. Electrical contractor issue. The red ovals indicate chips in the porcelain sink. Plumbing contractor issue.
Page 41
Photo 22 The wallboard / wallpaper ( above the kitchen sink) shows evidence of water damage, likely a result of a roof leak ( it does not appear to be a current leak). Building contractor issue.
Page 42
VIER oh “5 Photo 23 Most of the rooms in the house have evidence of a previous roof leak, likely from before the current roof material was installed.
Page 43
Photo 24 The yellow oval indicates that there is a leak in the drain pipe under the kitchen sink. The red arrow indicates what appears to be a galvanized water pipe but | am not certain that it is still being used, it would seem that the copper pipe next to the iron pipe is likely what is being used for the water supply today. The red oval indicates a significant issue for this house - - evidence of mice. Although | did not see any live ( or dead) mice, the aroma of rodent urine was extreme. This would present a potential health risk. Building restoration contractor issue.
Page 44
Photo 25 The range hood vent fan did not appear to function, it appeared to just humm. Building contractor issue.
Page 45
Photo 26 This dining room and living room area has evidence of roof leak / water stains on the ceiling. See photos 27 and 28.
Page 46
= + RET A ME Photo 27
Page 47
STA at XY Sa BN re Nl =, 3) yg i 5 a 3 es WS SE ca = 5 3 = = RY RE RE es No Prd SE = = 5 E32 =< — Photo 28
Page 48
Photo 29 The window on the left did open, close, and latch as it should. The other three windows did not open as easily as they should, | suspect this is a result of photo 6. It appears that the framework is compromised. The window ledge is significantly weather damaged ( sun). Building contractor issue.
Page 49
Photo 30 The front door did open and close, but it did not easily latch - - | had to apply significant lifting on the door knob to get the door to latch. Building contractor issue. The yellow arrow indicates a light switch that | was not able to determine what the switch controls - - but there is also no switch controlled light or outlet in this living room. | suspect this switch originally controlled the flow of electricity to an outlet and has since been by-passed. Electrical contractor issue.
Page 50
Photo 31 The red ovals indicate examples of where there are cracks in the walls. Building contractor issue. The blue arrow indicates an example of where the wood of the window frame shows evidence of mold and wood deterioration. Building contractor issue. The propane fueled heater in this room was tested and did begin to heat. Before any extended use of this heater | would recommend cleaning and inspection of the vent flue by a licensed chimney sweep ( see photo 3).
Page 51
Photo 32 The blue oval indicates a large section of the ceiling that has been patched / repaired ( sort of). This will need the work of an experienced drywall professional to properly finish this ceiling.
Page 52
Photo 33 The red oval indicates a hole in the linoleum, the red arrow indicates that the subfloor inside the exterior door is significantly compromised ( actually rotted). The door leads to the back deck. The door has a combination lever lockset / deadbolt locking mechanism. The deadbolt does latch securely, but the backset for the lever lockset mechanism does not latch. Building contractor issues.
Page 53
Photo 34 The red arrow indicates that the floor next to the toilet appeared to be soft. There is no vent fan installed in this bathroom. The door leading into this bathroom does open and close but it does not latch and it rubs on the floor. Building contractor issue. The blue arrow indicates that there is no drain stopper installed at the sink. Plumbing contractor issue. The shower valve did appear to function but there is significant rust on the pipe fitting connected to the shower arm. Plumbing contractor issue. The toilet in this bathroom is securely fastened to the floor ( this is a good thing, not an issue).
Page 54
Photo 35 Although it is not very visible in this photo, the red oval indicates a “puddle” of water on the floor in the bathroom. Plumbing contractor issue.
Page 55
Photo 36 The red oval indicates the GFCI style outlet that does have electrical power, it is properly grounded but it does not provide GFCI protection. Electrical contractor issue. There is a crack above the window in this bathroom. Building contractor issue.
Page 56
Photo 37 The toilet in this bathroom is not tightly fastened to the floor ( actually very loose). There is no drain stopper installed in the sink. Plumbing contractor issue. The window did open, close, and latch as it should but there is a water stain on the ceiling above the window and bathtub area. The electrical outlet in this bathroom is properly grounded and GFCI protected. There is no vent fan installed in this bathroom. Building contractor issue. The bathtub valve was not tested due to the cold handle being severely bent ( see photo 38).
Page 57
Photo 38 See comments under photo 37.
Page 58
Photo 39 The flooring material has a few scuffs. The door leading into this bedroom does open and close but it does not latch. Building contractor issue. The light fixture did not function ( may just be a burned out light bulb).
Page 59
Photo 40 The red oval indicates where there is mold and deterioration of the wood for this window frame. Building contractor issue.
Page 60
Photo 41 The water stains in the ceiling of this bedroom.
Page 61
Photo 42 The door leading into this bedroom does open and close but it did not latch. The red oval indicates another example of mold and deteriorating wood on this window ( actually both windows in this room). Building contractor issue.
Page 62
Photo 43 The ceiling shows evidence of water damage. Building contractor issue.
Page 63
Photo 43 The ceiling in this bedroom also has evidence of water stains from a roof leak. See photo 44
Page 64
1s _ 747 AF =) Fe 74 Bra (Far - 17 oe. nd =i a 2g Z 7 Jo id 7 = #% FE A ot Cr Ser et EE 7 Zs Gi 77 7 72% i z iad Ze FES 2. 24) Pe Zz i Seas Tp 7 =r = 5 Sos T= o EEE 7 7 2 7, hE Photo 44
Page 65
Photo 45 The basement stairway is very steep ( not the “normal” angle, not installed to code specifications). There are no handrails with spindles installed on either side of these steps. Building contractor issue.
Page 66
Photo 46 This wood burning unit was not tested. Before using this heater | would recommend cleaning of the firebox and the vent / chimney and inspection by a licensed chimney sweep ( see photo 4).
Page 67
Photo 47 The yellow ovals indicate areas of moisture where the basement floor meets the wall. Building contractor issue. It was reported to me that the power vent for the exhaust of the water heater did not function. As a result | did not test the temperature of the water from the water heater. Plumbing contractor issue. In this report | have stated “ Plumbing contractor issue”. For each of these issues | would recommend repair by a licensed plumbing contractor.
Page 68
Photo 48 The yellow ovals indicate where the mortar joint is cracked open for almost the entire length of the basement wall. See also photos 49, 50, and 51.
Page 69
Photo 49 See comments under photo 48.
Page 70
Photo 50 The red arrows indicate that this cement block has slid inward an estimated % to %z inch. (likey this wallwill be an expensive repair). Building contractor issue.
Page 71
Photo 51 The red oval indicates a broken block and the area as described in the comments under photo 50. The blue oval indicates moisture along the base of the basement wall. The yellow oval indicates evidence of moisture ( mold) on the basement wall, likely a result of the cracked wall. Building contractor issue.
Page 72
Photo 52 This photo shows some deterioration of the subfloor in the area of the toilet as seen in photo 37. Building contractor issue.
Page 73
Photo 53 This photo shows the rotted subfloor as mentioned in the comments under photo 33. Building contractor issue.
Page 74
Photo 54 The “floor” of the crawl space is dirt. There was an attempt to insulate between the floor joists, but much of that insulation is hanging and not functioning. Building contractor issue. The floor joists and support structure did appear to be properly installed. Much of the wall was not visible due to the sheet insulation installed. The portions of the wall that were visible did appear to be in good condition at the time of the inspection. In this report | have stated “ Building contractor issue”. For each of these issues | would recommend repair by a licensed building contractor.
Page 75
Photo 55 The heating system is a Payne brand propane fueled forced air system that did appear to be functioning as it should at the time of the inspection. The blue oval indicates that there is no air filter installed. This (or any ) heating system should be cleaned and the heat exchanger inspected every year by a licensed heating contractor.
Page 76
Photo 56 The electrical circuit breaker panel is a G E brand unit that is rated at 100 amps capacity. The red arrows each indicate the circuit breakers that are “double tapped” which means that each of these breakers control the flow of electricity to two electrical circuits. Electrical contractor issue. In this report | have stated “Electrical contractor issue”. For each of these issues | would recommend repair by a licensed electrical contractor. | did not see any functioning smoke alarms, carbon monoxide alarms, or fire extinguishers in the
Page 77
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jeremy Aone MICHIGAN TAX TRIBUNAL I" Petitioner(s) v MTT Docket No. Township of Lincoln Respondent(s) PROOF OF SERVICE Je fern] Tomezqk states that on 7/2 2 /a Y he/she [Name of person serving/mailing petition) [date of service] served a copy of the Petition / evidence relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Julia flacher / Assessor Po. Box 539 Pox Avstin mT 4BU6T og of person who is serving/mailing copy] remy Jomezak [Print/type name of person serving/mailing copy}
Page 78
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