Respondent Answer Cole Frageman v Delhi 26-000575.pdf

Cole Eric Frageman Petitioner V Township Of Delhi Charter Respondent · 26-000575-TT

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STATE OF MICIDGAN 

GRETCHEN \NI-liTMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON 1.. BROWN, DPA 

DIRECTOR 

s 

t' 

ec1on 1 R espon 

Unit of Government 

Township of Delhi 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION I UNCAPPING 

MTT DOCKET NO. _26_-o_o_o5_7_5 _____ 

_ 

d t' C ta t I fi 

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en s on c norma 1on 

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

207 4 Aurelius Road 

City or Town: 

~ ~~te: 

II;sc4~e: 

Holt 

Telephone Number: 517 _694_1502 

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

s t' 

2 R 

d 

t' Att 

/A th 

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f n 

ec 1on . espon en s 

orneyj u onze 

e_p_Iesen a 1ve s on c norma 10 

. 

First Name: 

1 ~..1 . : I 

LastName: 

David 

Revere 

Firm Name (If any): 

, 

, 

McGmty H1tch Person Anderson & Revore PC 

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

3410 Belle Chase Way, Suite 600 

City or Town: 

~ ~~te: 

j:;g~;e: 

Lansing 

Telephone Number: 517 _999_5260 

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

davidrevore@mcgintylaw.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

0 Yes 

0 No Ill Not Applicable 

If no, list all 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? 

0 Yes Ill No

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Section 4: Explain Your Answer to this Appeal 

Please see Answer and Affirmative Defenses attached. 

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)? !;ll Yes 

0No 

If yes, check which BOR Petitioner attended: [JI March 0 July 0 December 

If the July or December BOR revised the assessment(s) at issue, did It have authority? U 

Yes 

UNo 

N/ A 

If yes, cite the Board's authority. 

Was the assessment at Issue established as the result of a clerical error or mutual mistake offset? 0 Yes Ill No 

If yes, explain 

Is Petitioner appealing from a State TaM Commission Order? 

0 

Yes Ill No 

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 TaMable Value uncapped? 

NIA 

Section 6· Valuation Information *Use the multiple parcel rorm for additional contiguous parcels 

. 

Parcel Number: 33-25-05-15-4 79-009 

Classification of Property: 

Real Gil 

Personal D (check one) 

MARLON I. BROWN, DPA 

DIRECTOR 

Agricultural D 

Commerclal121 

Industrial D 

Residential D 

Timber-Cutover D 

Developmental D 

Utility D (check one) 

Assessed Value (also known as State Equalized Value) established I Taxable Value established by the Board of Review: 

by the Board of Review: 

376,166 

What do you believe is the fair market value (also known as true cash value)? 

847,329 

What do you believe is the assessed value? (multiply true cash 

I What do you believe Is the taxable value? (cannot exceed 

value by .5) 423,700 

assessed value) 376,166 

orized Representative's Signature: David M. Revore ( P68929)

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS 

----------------------------~/ 

COLE ERIC FRAGEMAN, 

Petitioner, 

v 

CHARTER TOWNSHIP OF DELHI, 

Respondent. 

------------------------------~/ 

COLE ERIC FRAGEMAN 

Petitioner 

9014 Island View Drive 

Laingsburg, MI 48848 

(219) 861-8087 

c.frageman@gmail.com 

------------------------------~/ 

ANSWER 

MOAHR Docket No.: 26-000575 

Tax Parcel No.: 33-25-05-15-479-009 

DAVID M. REVORE (P68929) 

MCGINTY, HITCH, PERSON, 

ANDERSON & REVORE, P.C. 

Attorney for Respondent 

3410 Bell Chase Way, Suite 600 

Lansing, MI 48911 

(517) 351-0280 

davidrevore@mcgintylaw.com 

NOW COMES Respondent, CHARTER TOWNSHIP OF DELHI, by and through its 

attorneys, MCGINTY, HITCH, PERSON, ANDERSON & REV ORE, P .C., David M. Revore, and 

states that it may rely on one or all of the following Affirmative Defenses: 

1. 

Upon information and belief, the appropriate methods of assessing the Subject 

Property were used, and those methods conform to the methods used to assess similarly situated 

property in the State. In further response, see attached Exhibit A Property Record Card and 

Valuation Report for Parcel ID No. 33-25-05-15-479-009.

AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to state a claim upon which relief can be granted as Petitioner 

failed to provide initial disclosures to support its assertion of property values. MCR 

2.116(C)(5) and (8). 

2. 

The Petition provides no factual basis to determine that the assessment is incorrect. 

3. 

The Petitioner provides no factual basis to support the claim for different values. 

4. 

The Petition establishes no factual basis for relief. 

5. 

Petitioner may not be a proper party-in-interest. MCR 2.116(C)(5) and (8). 

6. 

Respondent reserves the right to add additional affirmative defenses as they become 

known to it through discovery in this matter. 

WHEREFORE, Respondent respectfully requests that the Tribunal deny all relief 

requested by Petitioner and affirm the 2026 assessed and taxable values as determined by 

Respondent, dismiss the Petition, and award Respondent its costs and attorney fees, and any other 

relief that the Tribunal determines is fair, just, and equitable. 

Dated: July 24, 2026 

Respectfully submitted, 

b~

2 

DaVId M. evore (P68929) 

Attorney for Respondent 

2

EXHIBIT A 

Parcel Number: 

33-25-05-15-479-009 

Jurisdiction: 

DELHI CHARTER TOWNSHIP 

County: INGHAM 

Printed on 

06/30/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms of Sale 

Liber 

Verified 

Prcnt. 

Price 

Date 

Type 

& Page 

By 

Trans. 

HOLT BUSINESS CENTER, INC CMSR1, LLC 

I 

715,000 02/10/2026 WD 

03-ARM'S LENGTH 

2026-003398 

PROPERTY TRANSFER 

100.0 

ZIMMERMAN, RICHARD L & HE HOLT BUSINESS CENTER, INC 

0 06/18/2014 LC 

21-NOT USED/OTHER 

2014-023960 

DEED 

0.0 

ZIMMERMAN, RICHARD L & HE 

ZIMMERMAN, HESTER C TRUST 

0 03/12/2013 WD 

21-NOT USED/OTHER 

2013-027811/02 DEED 

0.0 

ZIMMERMAN, RICHARD L & HE .HOLT BUSINESS CENTER, INC 

575,000 01/01/1994 LC 

04-BUYERS INTEREST IN A 

2833-307 

DEED 

0.0 

Property Address 

Class: COMMERCIAL-IMPROV fzoning: TC (* Building Permit(s) 

Date 

Number 

Status 

2101 AURELIUS ROAD 

School: HOLT PUBLIC SCHOOLS 

COMMERCIAL TEAR OFF AND RE 

11/04/2024 

PB24-0844 

FOLLOW UP 

I 

P.R.E. 

0% 

MECHANICAL 

05/17/2019 

PM19-157 

CLOSED 

I 

Owner's Name/Address 

MAP #: 15-28-36 

ELECTRICAL 

05/16/2019 

PE19-178 

COMPLETED 

I 

CMSRl, LLC 

2026 Est TCV 847,329 TCV/TFA: 136.58 MECHANICAL 

05/09/2019 

PM19-12B 

COMPLETED 

1 

C/0 COLE FRAGEMAN 

9014 ISLAND VIEW DRIVE 

X Improved j 

jVacant 

Land Value Estimates for Land Table COM1 . COM-SEC 13,14,15 

I 

I 

LAINGSBURG MI 48848 

Public 

* Factors * 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. Reason 

Value 

Taxpayer's Name/Address 

Dirt Road 

160.00 296.33 1.0000 0.0000 

0 

100* 

0 

Gravel Road 

CI# 1 RATE GOOD 

47413 SqFt 

4.75000 

100 

225,212 

CMSR1, LLC 

X Paved Road 

CI# 1 RATE RIGHT OF WAY 

5271 SqFt 

0.00000 

100 

0 

C/O COLE FRAGEMAN 

Storm Sewer 

* denotes lines that do not contribute to the total acreage calculation. 

9014 ISLAND VIEW DRIVE 

X 

Sidewalk 

160 Actual Front Feet, 1.21 Total Acres 

Total Est. Land Value = 

225,212 

LAINGSBURG MI 48848 

X 

X Water 

_

x Sewer 

Tax Description 

X Electric 

Land Improvement Cost Estimates 

(D 15-86-4, 15-87-4) COM AT SE COR OF SEC 

X Gas 

Description 

Rate 

Size % Good 

Cash Value 

15, TH N01"04'40"W ALG E SEC LN 859.82 FT 

X Curb 

Residential Local Cost Land Improvements 

TO POB, TH S89"48'35"W 329.33 FT, TH 

Street Lights 

Description 

Rate 

Size % Good 

Cash Value 

N01"04'40"W PLL W/ E SEC LN 160 FT, TH 

X Standard Utilities 

6' CH LK W/TOP RAIL 

10.20 

164 

69 

1,154 

NB9"48'35"E 329.33 FT E SEC LN, TH 

Underground Utils. 

6' CH LK W/RAIL&BARB 

11.95 

210 

69 

1,732 

S01"04'40"E ALG E LN 160 FT TO POB, SEC 

Topography of 

Commercial Local Cost Land Improvements 

15, T3NR2W 1.21 AC MIL. 

Description 

Rate 

Size % Good Arch Mult 

Cash Value 

Site 

ASPHALT >7,000 SF 

1. 69 

33200 

48 

100 

26,932 

Comments/Influences 

X Level 

Total Estimated Land Improvements True Cash Value = 

29,818 

OFFICE & DENTAL BUILDING 

Rolling 

10/27/2017: UPDATED ZONING TO REFLECT 

Low 

2015 REZONING OF TOWN CENTER AREA. 

11/07 

High 

Work Description for Permit PB24-0844, Issued 1110412024: TEAR OFF AND RE-ROOF 

PERMIT PB07-258 RENOVATING EXISTING 

Landscaped 

Work Description for Permit PM19-157, Issued 0511712019: Replacing the 

OFFICE SUITE COMPLETED. 

SUITE {3) 

DR. 

Swamp 

condensing units for suite 1 and 2. 

Also pulling electrical permit but that 

KELLY ANNE SNYDER. 

NO CHANGE FOR 2008 

Wooded 

will be done manualy 

12/04106 PERMIT 06-042 RENOVATING 

Pond 

Work Description for Permit PE19-17B, Issued 05/16/2019: REPLACING CONDENSER FOR 

EXISTING OFFICE SUITES COMPLETED. 

DR. 

Waterfront 

SUITE 1 & 2 

NOVAK (4) & OAKDELL MEDICAL SERVICES 

Ravine 

(3A). 

NO CHANGE FOR 2007. 

Wetland 

12/15/03 PERMIT PB03-429 REPLACEMENT OF 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board of 

Tribunal/ 

Taxable 

HC RAMP COMPLETED. 

NO CHANGE FOR 2004 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2026 

112,600 

311,100 

423,700 

399,000M 

376, 166C 

ET 

09/09/2013 DATA ENTER 2025 

112,600 

311,100 

423,700 

366,277C 

The Equalizer. 

Copyright (c) 1999 -

2009. SMH 11/1412007 PERMIT INS 2024 

59,300 

364,400 

423,700 

355,264C 

Licensed To: Township of Delhi Charter, 

FWS 

I 

I 

INSPECTED 

county of Ingham, Michigan 

2023 

59,300 

333,500 

392,800 

338,347C 

-

---

---

---

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

Commercial/Industrial Building/Section 1 of 1 

Parcel Number: 

33-25-05-15-479-009 

Printed on 

06/30/2026 

1 Desc. of Bldg/Section: BI-LEVEL DENTAL AND OFFICE 

<<<<< 

Calculator Cost Computations 

>>>>> 

Calculator Occupancy: Office Buildings 

Class: D 

Quality: Good 

Class: 

---

Construction Cost 

Stories: 1 

Story Height: 8 

Perimeter: 336 

D 

I 

Floor Area: 6,204 

~igh 

Overall Building Height: 19 

Gross Bldg Area: 6,204 

Above Ave. 

Low 

Stoci•• Abov' Gcd• ~ 

•• •• CiTCUl•toc Co•t Dot• •• 

Base Rate for Upper Floors= 167 . 52 

Average Sty Hght : 8 

Quality: Good 

Office Basement Basement, Base Rate for Basement= 91.35 

Bsmnt Wall Hght 

: 9 

Heat#1: Package Heating & Cooling 

100 

(Basement Fireproofing Rate = 0.00) 

Heat#2: Forced Air Furnace 

0% 

Depr. ~able 

: 2% 

Ave. SqFt/Story: 6204 

(10) Heating system: Package Heating & Cooling 

Cost/SqFt: 24.19 

100% 

Effect1ve Age 

: 40 

Ave. Perimeter: 336 

Bsmnt Heating system: Package Heating & Cooling 

Cost/SqFt: 24.89 

Physical %Good: 45 

Has Elevators: 

Adjusted Square Foot Cost for Upper Floors= 191.71 

Func. %Good 

: 100 

Adjusted Square Foot Cost for Basement = 116.24 

Economic %Good: 100 

*** Basement Info *** 

'19"78 

Year Built 

Area: 6000 

Total Floor Area: 6,204 

Base Cost New of Upper Floors = 

1,189,369 

Remodeled 

Perimeter: 320 

Basement Area: 6,000 

Base Cost New of Basement = 

697,440 

~ 9 i 0verall Bldg 

Type: Office Basement 

Heat: Package Heating & Cooling 

Reproduction/Replacement Cost = 

1,886,809 

Eff.Age : 40 

Phy.%Good/Abnr . Phy . /Func./Econ./Overall %Good: 45 /100/100/100/45.0 

I 

Height 

* Mezzanine Info * 

Total Depreciated Cost = 

849,064 

Comments : 

Area #1: 

Type #1: Office 

(No Rates) 

Local Cost Items 

Rate 

Quantity/Area 

%Good 

Depr.Cost 

Area #2: 

DECK 

5.75 

1000 

44 

2,530 

' 

Type #2: Office 

(No Rates) 

ECF (COM -

GEN OFFICE NBHD) 

0.805 => TCV of Bldg: 

1 

= 

685,533 

* Sprinkler Info * 

I 

Replacement Cost/Floor Area= 304.54 

Est. TCV/Floor Area= 110.50 

Area: 

Type: Average 

(1) Excavation/Site Prep: 

(7) Interior: 

(11) Electric and Lighting: 

(39) Miscellaneous: 

(2) Foundation: 

1 !Footings 

(8) Plumbing: 

l.:J Poured Cone [ 

!Brick/Stone 1 !Block 

Many 

1 

~ ~verage 

1 

Outlets: 

Fixtures : 

]Few 

Above Ave. 

Typical 

None 

X 

Few 

X 

Few 

Total Fixtures 

Urinals 

Average 

Average 

Many 

Many 

(3) Frame: 

3-Piece Baths 

Wash Bowls 

Unfinished 

Unfinished 

2-Piece Baths 

Water Heaters 

Typical 

Typical 

Shower Stalls 

Wash Fountains 

Toilets 

Water Softeners 

Flex Conduit 

Incandescent 

~ ) 

Rigid Conduit 

Fluorescent 

Floor Structure: 

Armored Cable 

Mercury 

(40) Exterior Wall: 

Non-Metalic 

Sodium Vapor 

(9) Sprinklers: 

Bus Duct 

Transformer 

~ Thickness 

I 

IBsmnt Insul. 

(13) Roof Structure: 

Slope-0 

(5) Floor Cover: 

(10) Heating and Cooling: 

X T Gas I lcoal 

I wa~d Fired 

Oil 

i 

stoke I· 

Bo1ler 

(14) Roof Cover: 

(6) Ceiling: 

I ---

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

Income Statement 1 of 1 

Comments/Data From: 

Parcel Number: 

33-25-05-15-479-009 

Printed on 

<<<<< 

Income Capitalization Calculations 

UPPER LEVEL OFFICES 

LOWER LEVEL OFFICES 

@ 

18.00/sq. ft. x 

6204 sq. ft. 

@ 

12.00/sq. ft. x 

6000 sq. ft. 

Gross Income (100% Occupancy + Miscellaneous) 

Vacancy & Collection Loss 

20.00% 

Annual Operating Expenses 

Non-Itemized Expenses: 29388 

Effective Gross Income 

Total Annual Operating Expenses 

Net Operating Income before Taxes or Capital Charges 

Capitalization Rate = 10.50% 

Tax Rate = 

3.37% 

Overall Cap. 

Income Capitalized Value (Net Income I Capitalization Rate) 

06/30/2026 

>>>>> 

111,672 

72,000 

183,672 

-36,734 

146,938 

% of Stmnt on Parcel: 100 

contribution to Total Parcel Cost = 

29,388 

117' 550 

Rate = 13.87% 

847,329 

847,329 

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

06/30/2026 

09:56 AM 

Valuation Report 

33-25-05-15-479-009 

Property Class: 201 

Map #: 15-28-36 

2026 Est. T.C.V. 

CMSR1, LLC 

DELHI CHARTER TOWNSHIP 

2101 AURELIUS ROAD 

HOLT, MI 48842 

Land Value Estimates for Land Table COMl.COM-SEC 13,14,15 

* Factors * 

Description 

Frontage 

Depth 

Front 

Depth 

160.00 296.33 1.0000 0.0000 

Rate %Adj. Reason 

0 

100* 

CI# 1 RATE GOOD 

CI# 1 RATE RIGHT OF WAY 

47413 SqFt 

4.75000 

100 

5271 SqFt 

0.00000 

100 

Value 

0 

225,212 

0 

* denotes lines that do not contribute to the total acreage calculation. 

160 Actual Front Feet, 1.21 Total Acres 

Total Est. Land Value = 

225,212 

Land Improvement Cost Estimates 

Description 

Residential Local Cost Land Improvements 

Description 

6' CH LK W/TOP RAIL 

6' CH LK W/RAIL&BARB 

Commercial Local Cost Land Improvements 

Rate 

Rate 

10.20 

11.95 

Size % Good 

Size % Good 

164 

69 

210 

69 

Description 

Rate 

Size % Good Arch Mult 

ASPHALT >7,000 SF 

1.69 

33200 

48 

100 

Total Estimated Land Improvements True Cash Value 

Cost Estimates for Co~~ercial/Industrial Building/Section: 

1 

Description of Occupancy: BI-LEVEL DENTAL AND OFFICE 

Costs are taken from the Office Buildings cost schedules. 

<<<<< 

Class: D 

Calculator Cost Computations 

Quality: Good 

Stories: 1 

Story Height: 8 

Perimeter: 336 

Overall Building Height: 19 

Base Rate for Upper Floors = 167.52 

Office Basement Basement, Base Rate for Basement 

(Basement Fireproofing Rate = 0.00) 

91.35 

Cash Value 

Cash Value 

1, 154 

1,732 

Cash Value 

26,932 

29,818 

Built 1978 

>>>>> 

(10) Heating system: Package Heating & Cooling 

Cost/SqFt: 24.19 

100% 

Bsmnt Heating system: Package Heating & Cooling 

Cost/SqFt: 24.89 

Adjusted Square Foot Cost for Upper Floors= 191 . 71 

Adjusted Square Foot Cost for Basement = 116.24 

Total Floor Area: 6,204 

Basement Area: 6,000 

Base Cost New of Upper Floors 

Base Cost New of Basement 

1,189,369 

697,440 

Eff.Age:40 

Reproduction/Replacement Cost= 

1,886,809 

Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 45 /100/100/100/45.0 

Total Depreciated Cost = 

849,064 

Local Cost Items 

DECK 

Rate 

5.75 

Quantity/Area 

1000 

%Good 

44 

Depr.Cost 

2,530 

ECF (COM -

GEN OFFICE NBHD) 

0.805 => TCV of Bldg: 

1 

685,533 

Replacement Cost/Floor Area= 304.54 

Est. TCV/Floor Area= 110.50 

Total Estimated True Cash Value of Commercial/Industrial Buildings = 

685,533 

>>>>> 

<<<<< 

UPPER LEVEL OFFICES 

LOWER LEVEL OFFICES 

@ 

@ 

Income Capitalization 

18.00/sq. ft. x 

12.00/sq. ft. x 

Calculations 

6204 sq. ft. = 

6000 sq. ft. = 

Gross Income (100% Occupancy + Miscellaneous) 

Vacancy & Collection Loss 

20.00% 

Effective Gross Income 

Annual Operating Expenses 

Non-Itemized Expenses: 29388 

111,672 

72, 000 

183,672 

-36,734 

146,938 

Total Annual Operating Expenses 

29,388 

Net Operating Income before Taxes or Capital Charges 

117,550 

Capitalization Rate = 10.50% 

Tax Rate = 

3.37% 

Overall Cap. Rate = 13.87% 

DB: 

Delhitwp2026

06/30/2026 

09:56 AM 

Parcel Number: 33-25-05-15-479-009 

Valuation Report 

Page: 2 

Income Capitalized Value (Net Income I Capitalization Rate) = 

847,329 

847,329 

% of Stmnt on Parcel: 100 

Contribution to Total Parcel Cost 

2026 Est. T.C.V. 33-25-05-15-479-009 

Est. TCV/Total Floor Area 

136.58, 

2025 Assessed 

MBOR 

S.E.V. 

423,700 

423,700 

423,700 

2026 

New 

Eq. Adjustment 

Loss 

0 

-24,700 

0 

2026 Assessed 

MBOR 

S.E.V. 

423,700 

399,000 

399,000 

Most 

847,329 

recent sale 02/10/2026 for 715,000 

Base for Cap 

IRM 

366,277 

2.70 

Additions 

0 

Capped 

376,166 

Tax Adjustment 

9, 889 

->Taxable<-

376,166 

Losses 

0 

PRE/MBT 

0 

DB: 

Delhitwp2026

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