25-001977 amended.pdf
Enl Properties LLC, Petitioner V Township Of Comstock, Respondent · 25-001977-TT
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Page 1
RECEIVED AUG 2 6 2025 MIEHIGAN TAX TRIBUNAL ESTABLISHED 1834 Charter Township of Comstock DATE: Tuesday, August 19, 2025 FROM: Kevin Harris, Assessor - Respondent REGARDING: Revised Response Packet for MTT Docket #: 25-001977 PETITIONERS: ENL Properties, LLC PARCEL NUMBER(S): 07-23-235-010 To whom it concerns, Enclosed please find a revised answer form regarding the referenced matter. When | initially filled out the answer that was submitted on August 5% — | mistakenly entered 2024 assessed values and have corrected that on the enclosed form. Should you have any questions, my contact info is in the footer. Kevin Harris Assessor Cc: David Adams via email
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-001977
Section 1: Respondent’s Contact Information
First Name
MI.
Last Name
KEVIN
S
HARRIS
Mailing Address {No., Street, P.O, Box or Rural Route)
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
Mi
149112
Telephone "069-66 3-3057
Email Address (do not enter uniess you want MTT to send all correspondence via email}
kevinh9115@gmail.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
I.
First Name
mM.
Last Name
KEVIN
S
HARRIS
Firm Name (if any)
|
Mailing Address {No., Street, P.O. Box or Rural Route)
|
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
ME
149112
|
Telephone “069-663-3057
Email Address (do not enter unless you want MTT to send all correspondence via email)
kevinh9115@gmail.com
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
[I] Yes
No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
Oves
Ono
Not ApplicablePage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal SEE ENCLOSED RECORD CARD. 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)? [i] Yes No Ifyes, check which BOR Petitioner attended: [_] March [J duly [J December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes [| No *Submit a copy of the Notice of Assessment with the Answer. Ifthe July or December BOR revised the assessment(s) at issue, did it have authority? [mi] Yes [Hl] No if yes, cite the Board's authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? O Yes No if so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
GOVERNOR
LANSING
MARLON
|. BROWN, DPA
DIRECTOR
Did Petitioner request a Poverty Exemption at
a BOR? 0 Yes
[I No
It Yes, check which BOR Petitioner attended: {] March
[} wuly
[J December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption ata BOR? [] Yes
[No
If Yes, check which BOR Petitioner attended: [| March
[J duly
[J December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personal
{check one)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
Classification of Property:
Real
Personal
(check one}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$229,100
Current Taxable Value as established by the BOR:
$229,100
What do you believe is the fair market value {also known as True Cash Value)?
$458,200
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$229,100
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Sighature
“RequiredPage 5
Printed on
08/05/2025
Parcel Number:
07-23-235-010
Jurisdiction:
COMSTOCK TOWNSHIP
County:
XALAMAZOO
{Grantor
{Grantee
sale;
Sale
{Inst.
Terms
of
Sale
Liber
Verified
| Prent.
H
|
Price]
Date
{Type
& Page
By
| Trans.
PINES PROFESSIONAL BUILDINENL PROPERTIES
LLC
180,000]
10/09/2024
WD
03-ARM'S LENGTH
2024-026382
DEED
100.0
{BRENEMAN
JAMES
& MARY TRUS PINES PROFESSIONAL BUILDII
0;
05/27/2016
WD
03-ARM'S LENGTH
16-017388
DEED
50.0
{BRENEMAN JAMES
C
&
MARY
JO DAVIDOFF
PAUL
F
0{
09/24/2014
{QC
21-NOT USED/OTHER
2014-031429
DEED
50.0
Property Address
Class:
COMMERCIAL~IMPROVE Zoning:
B-3
Building Permit (s)
Date
Number
Status
9880
E MICHIGAN AVE
School:
GALESBURG AUGUSTA COMM SCHS
SIGN/PERS.PROP.
09/25/2003
{11463
COMPLETE
P.R.E.
0%
SIGN/PERS.PROP.
08/12/1997
{9790
COMPLETE
Owner's Name/Address
MAP #:
DR OFFICE
/ PHARMACY
{ENL PROPERTIES LLC
2
A
12938 BROKEN RIDGE
}
2025 Est TCV 458,224
TCV/TFA:
29.48
GALESBURG MI 49053
X Improved
|
[Vacant
Land Value Estimates for Land Table 20102.20102
- COMMERCIAL/INDUSTRIAL
Public
*
Factors
*
i
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
-
ee
PITT Road
330.00 471.10 1.0000 0.0000
0
100%
0
jTax Description
Gravel Road
COMM/IND
S PARCEL >2 <=5AC 141144 SqFt
0.53000
100
74,806
SEC
23-2~10
COM AT
NE
COR SEC
23
TH
W ALG
X
‘Paved Road
*
denotes
lines
that
do
not
contribute
to
the
total
acreage
calculation.
N LI
SEC 829.08
FT
TO
PT
110
R
E
OF N1/4
Storm Sewer
330 Actual
Front Feet,
3.24 Total Acres
Total Est.
Land Value
=
74,806
POST SD SEC FOR POB TH
§ ODEG OMIN 30SEC
Sidewalk
E PAR TO
& 110 R E OF N&S1/4 LI
SD SEC
X Water
471.10
FT
TH
N
89DEG 53MIN
E
300
FT
TH
N
Sewer
Land Improvement
Cost Estimates
ODEG OMIN 30SEC
W 470.48
FT
TO
N LI
SD
X
‘Electric
Description
Rate
Size
% Good
Cash Value
SEC TH W THEREON 300
FT TQ BEG 3.24 ACRES
Gas
D/W/P: Asphalt Paving
2.99
46345
26
36,029
iComments/Influences
Curb
Total Estimated Land Improvements
True
Cash Value
=
36,029
{3/8/11
2ND ASMT NOTICE
TO PROPERTY ADR
Street Lights
1
Standard Utilities
Underground Utils.
i
Topography
of
|
Site
:
X Level
i
iRelling
!
Low
|
High
|
Landscaped
H
Swamp
i
Wooded
i
Pond
i
Waterfront
:
Ravine
Wetland
.
-
Flood Plain
Year
Land
Building
Assessed]
Board
of!
Tribunal/
Taxable
Value
Value
Value!
Review
Other
Value
Who
When
What
2025
37,400
191,700
229,100
228,1008
:
[CH
05/25/2016 REVIEWED
12024
37,400
226,100
263,500
235, 400C
[The Equalizer.
Copyright
(c)
1399
- 2009.|ss
07/23/2009 INSPECTED
[5573
47,600
335,500
777,500
27,5000
228,0007]
228, 0008
iLicensed
To:
Township
of Volinia,
County
{of Cass,
Michigan
2022
45,900¢
428,700;
474,600
374,600M
228,000T
228,000C;
***
Information herein deemed reliable but not guaranteed***Page 6
Commercial/Industrial Building/Section
1
of
3
Parcel Number:
07-23-235-010
Printed on
08/05/2025
Desc.
of Bldg/Section:
<<<
Calculator Cost Computations
>>>>>
Calculator Occupancy:
Office Buildings
Class:
C
Quality:
Low Cost
Class:
C
7
Construction Cost
Stories:
2
Story Height:
8
Perimeter:
0
Floor Bio
areas 15,542
(High
{
ihbove Ave.
|
X Ave.
{|
Tow
| Base Rate
for Upper Floors
= 90.85
Stories Above Grd:
2
*#%
#%
Calculator Cost Data
**
**
!
.
R
.
Average Sty Hght
:
8
Quality:
Low Cost
|
(10)
Heating system:
Package Heating
& Cooling
Cost/SqPft:
24.03
100%
Bsmnt Wall Hght
Heat#1l:
Package Heating
& Cooling
100% Adjusted Square Foot Cost for Upper Floors
= 114.88
H
Heat#2:
Package Heating
& Cooling
0%
{ Depr. Table
Ave. SqFt/Story:
4394
| Total Floor Area:
8,788
Base Cost New of Upper Floors
=
1,009,566
| Effective Age
Ave.
Perimeter
Physical %Good:
37
Has Elevators:
Reproduction/Replacement Cest
=
1,009,566
Func.
%Good
100
Eff.Age:55
Phy.%Good/Abnr.
Phy. /Func. /Econ./Overall
%Good:
37 /100/100/50
/18.5
Economic %Good:
50
**%* Basement
Info
***
Total Depreciated Cost
=
186,770
1967 Year Built
Be
ters
ECF (20102 COMMERCIAL)
1.007 => TCV of Bldg:
1
=
188,077
[Remodeled
Type:
Finished Basement
Replacement Cost/Floor Area= 114.88
Est. TCV/Floor Area= 21.40
{Overall Bldg
Heat:
Forced Air Furnace
Height
i
h
-
{
* Mezzanine
Info
*
| Comments:
area
#1:
iType
#1:
Office
(No Rates)
Area #2:
Type
#2:
Office
(No Rates)
|
* Sprinkler
Info
*
Area:
Type:
Low
(1)
Excavation/Site Prep:
(7)
Interior:
(11)
Electric and Lighting:
(39)
Miscellaneous:
(2)
Foundation:
{Footings
(8)
Plumbing:
.
FA
Tra
7
Outlets:
Fixtures:
i
Poured Conc.
iBrick/Stone
|
Block
Many
Average
Few
i
Ha
Above Ave.
Typical
None
| ¥
[Few
X
[Few
:
Average
Average
i
Total Fixtures
Urinals
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
{4)
Floor Structure:
Armored Cable
Mercury
{40)
Exterior Wall:
Non-Metalic
Sodium Vapor
S—
.
(9)
Sprinklers:
Bus
Duct
Transformer
| Thickness
{Bsmt Insul.
{13}
Roof
Structure:
Slope=0
{5)
Floor Cover:
(10)
Heating
and Cooling:
}
X
|Gas
Coal
Hand Fired
:
Oil
Stoker
Boiler
i
{14)
Roof Cover:
(6)
Ceiling:
1
{
*** Information herein deemed reliable but not guaranteed***Page 7
Parcel Number: 07-23-235-010, Commercial/Industrial Building 1 3 1 STORY C.B. - BMST 2918.3 sf 0 60% *** Information herein deemed reliable but not guaranteed*** 10 39° I= m Hd 5 2STORY 4394.3 sf = & E.5' ag 20.5 | N PHARMACY = No T9735s A ] 44.5' i CONC. © i 410.0 sf} 20.5 Printed on 9.3! b'T19 1 STORY C.B. - BMST 2863.4 sf 3S © 08/05/2025
Page 8
Commercial/Industrial Building/Section
2
of
3
Parcel Number:
07-23-235-010
Printed on
08/05/2025
| Desc.
of Bldg/Section:
<<<
Calculator Cost Computations
>>>>>
¢ Calculator Occupancy:
Office Buildings
Class:
C
Quality:
Low Cost
[Tlass:
Construction Cost
Stories:
1
Story Height:
8
Perimeter:
0
{ Floor Area:
2,918
TTY
x
TFT
—
| Gross Bldg Area:
15,542
{High
i
jpbove Ave.
|X |Ave.
|
Low
page Rate
for Upper Floors
= 94.18
: Stories Above Grd:
1
*%
*%
Calculator Cost Data
**
**
A
A
A
{ Average
Sty Hght
:
8
Quality:
Low Cost
(10)
Heating system:
Package Heating
& Cooling
Cost/SqgFt:
24.91
100%
| Bsmnt Wall Hght
Heat#l:
Package Heating
& Cooling
100
Adjusted Square Foot Cost for Upper Flooxs
= 119.09
Heat#2:
Package
Heating
&
Cooling
0%
Depr.
Table
:
2.25%
Ave.
SgFt/Story:
2918
Total Floor Area:
2,918
Base Cost New of Upper Floors
=
347,504
Effective Age
43
Ave.
Perimeter
Physical %Good:
38
Has Elevators:
Reproduction/Replacement Cost
=
347,504
Func.
%Good
100
Eff.Age:43
Phy.%Good/Abnr.
Phy. /Func. /Econ. /Overall $Good:
38
/100/100/50
/19.0
{ Economic $Good:
50
*** Basement
Info
***
Total Depreciated Cost
=
66,026
T
3
Area:
[Year Built
Perimeter:
ECF
(20102 COMMERCIAL)
1.007 => TCV of Bldg:
2
=
66,488
emodele
Type:
Finished Basement
Replacement Cost/Floor Area= 119.09
Est.
TCV/Floor Area= 22.79
Overall Bldg
Heat:
Forced Air Furnace
Height
i
* Mezzanine
Info
*
Comments:
Area
#1:
Type
#1:
Office
(No
Rates)
Area
#2:
Type
#2:
Office
(No Rates)
*
Sprinkler
Info
*
Area:
Type:
Low
(1)
Excavation/Site Prep:
{7)
Interior:
(11)
Electric and Lighting:
(39)
Miscellaneous:
i"
(2)
Foundation:
{Footings
(8)
Plumbing:
h
-
Fore
Outlets:
Fixtures:
i
X Poured Conc.
(Brick/Stone|
{Block
Many
Average
Few
-
—
Above Ave.
Typical
None
| X
[Few
X
Few
.
—
Average
Average
Total Fixtures
Urinals
Many
Many
(3)
Frame:
3-Piece Baths
Wash Bowls
unfinished
Unfinished
2-Piece Baths
Water Heaters
Typical
Typical
Shower Stalls
Wash Fountains
|
i
Toilets
Water Softeners
Flex Conduit
{Incandescent
1
Rigid Conduit
{Fluorescent
i
(4)
Floor Structure:
Armored Cable
Mercury
(40)
Exterior Wall:
i
Non-Metalic
Sodium Vapor
en
,
(9)
Sprinklers:
Bus
Duct
Transformer
|
{Thickness
:
{Bsmnt Insul.
(13)
Roof Structure:
Slope=0
{5)
Floor Cover:
(10)
Heating and Cooling:
X
{Gas
Coal
Hand Fired
0il
Stoker
Boiler
(14)
Roof Cover:
(6)
Ceiling:
!
:
i
*** Information herein deemed reliable but
not guaranteed***Page 9
Commercial/Industrial Building/Section
3
of
3
Parcel Number:
07-23-235-010
Printed on
08/05/2025
: Desc.
of Bldg/Section:
<<<<<
Calculator Cost Computations
S>>>>
1
i Calculator Occupancy:
Office Buildings
Class:
C
Quality:
Low Cost
-
Class:
C
7
Construction Cost
Stories:
1
Story Height:
10
Perimeter:
0
Floor Area:
3,836
far
5
—
| Gross Bldg Areas
15,542
[High
{Above Ave.
|X (ave.
|
1 Lov | Base Rate for Upper Floors
= 97.45
i
Stories Above Grd:
1
**
*%
Calculator Cost Data
**
**
.
.
}
Average
Sty Hght
:
10
Quality:
Low Cost
(10)
Heating system:
Package Heating
& Cooling
Cost/SqgFt:
25.78
100%
Bsmnt Wall Hght
Heat#1:
Package Heating
& Cooling
1004 Adjusted Square Foot Cost for Upper Floors
= 123.23
H
Heat#2:
Package Heating
& Cooling
0%
|
Depr.
Table
2.25%
Ave.
SqFt/Story:
3836
Total Floor Area:
3,836
Base
Cost New
of Upper Floors
=
472,710
i
Effective Age
41
Ave.
Perimeter
|
i Physical %Good:
39
Has Elevators:
Reproduction/Replacement
Cost
=
472,710
:
{ Func.
%Good
100
EBff.Age:4l
Phy. %Good/Abnr.Phy./Func./Econ./Overall %Good:
39 /100/100/50
/19.5
H
{ Economic %Good:
50
*** Basement Info
***
Total Depreciated Cost
=
92,178
|
7
Area:
fear Built
Perimeter:
ECF (20102 COMMERCIAL)
1.007 => TCV of Bldg:
3
=
92,824
emodele
Type:
Finished Basement
Replacement Cost/Floor Area= 123.23
Est.
TCV/Floor Area= 24.20
Overall
Bldg
Heat:
Forced Air
Furnace
Height
=
TT
* Mezzanine Info
*
omments
:
Area
#1:
Type
#1:
Office
(No Rates)
{
Area
#2:
:
:
Type
#2:
Office
(No
Rates)
|
:
* Sprinkler
Info
*
:
{
Area:
I
Type:
Low
:
!
(1)
Excavation/Site
Prep:
(7)
Interior:
(11)
Electric and Lighting:
{39)
Miscellaneous:
!
i
(2)
Foundation:
i
Footings
(8)
Plumbing:
+
een
Outlets:
Fixtures:
X jPoured Conc.;
Brick/Stone;
[Block
Many
Average
Few
-
|
-
Above Ave.
Typical
None
| X
[Few
X Few
:
.
Average
{Average
Total Fixtures
Urinals
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
i
Rigid Conduit
Fluorescent
t
(4)
Floor Structure:
Armored Cable
Mercury
(40)
Exterior Wall:
Non-Metalic
Sodium Vapor
Tr
.
(9)
Sprinklers:
Bus Duct
Transformer
Thickness
|Bsmnt Insul.
(13)
Roof Structure:
Slope=0
)
(5)
Floor Cover:
(10)
Heating
and Cooling:
X
|Gas
Coal
Hand Fired
i
Oil
Stoker
Boiler
(14)
Roof Cover:
i
:
i
(6)
Ceiling:
i
H
***
Information herein deemed reliable but not guaranteed
*xPage 10
mmf Ts THIS IS NOT A TAX BILL L440 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 208 of 1893, Sec. 211.24 (c) and S60.211.34c, as amended. This is a mode! assessment notice to be used by the local assessor. FROM: ASSESSOR'S OFFICE PARCEL IDENTIFICATION * COMSTOCK CHARTER TOWNSHIP PARCEL NUMBER: “23 | PO BOX 449 07-23-235-010 COMSTOCK MI 49041-0449 PROPERTY ADDRESS: 9880 E MICHIGAN AVE GALESBURG, MI 49053 PRINCIPAL RESIDENCE EXEMPTION OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: ENL PROPERTIES LLC % Exempt As "Homeowners Principat Residence”: 00% 3938 BROKEN RIDGE % Exempt As "Qualified Agricultural Property"; 00% GALESBURG MI 49053 % Exempt As "MBT Industrial Personal”: 00% % Exempt As "MBT Commercial Personal": 00% Exempt As "Qualifled Forest Property”: [H] Yes [X] No Exempt As "Development Property": [JYes [X] No LEGAL DESCRIPTION: SEC 23-2-10 COM AT NE COR SEC 23 TH W ALG N LI SEC 829.08 FT TO PT 110 R E OF N1/4 POST SD SEC FOR POB TH S ODEG OMIN 30SEC E PAR TO & 110 RE OF N&S1/4 LI SD SEC 471.10 FT TH N 89DEG 53MIN E 300 FT TH N ODEG OMIN 30SEC W 470.48 FT TON LI SD SEC TH W THEREON 300 FT TO BEG 3.24 ACRES ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION: 201 Commercial The change in taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT CURRENT CHANGE FROM 0 . TENTATIVE AMOUNT year by approximately: $1347 YEAR: 2024 YEAR: 2025 CURRENT YEAR 1. TAXABLE VALUE: 239,400 263,800 24,400 2. ASSESSED VALUE: 263,500 263,800 300 3. TENTATIVE EQUALIZATION FACTOR: 1.000 = . 4. STATE EQUALIZED VALUE (SEV): 263,500 263,800 300 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS 6. Assessor Change Reason: The 2025 inflation rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: KEVIN HARRIS (269) 663-3057 KEVINH9115@GMAIL.COM March Board of Review Appeal Information. The board of review will meet at the following dates and times:
Page 11
State of Michigan Department of Licensing and Regulatory Affairs Michigan Administrative Hearing System Michigan Tax Tribunal Small Claims Division Proof of Service By signing below, I verify that I have served a copy of the completed form(s), along with any enclosures, onto the Petitioner. f _— August 19, 2025 Kevin Harris, Assessor Date
Page 12
Charter Township of Comstock 5858 King Highway P.0. Box 449 Comstock, MI 49041-0449 Michigan Tax Tribunal PO BOX 30232 LANSING, Ml 48909-7732