24-003819.pdf

Eric A Ceputis, Petitioner V Township Of Lake, Respondent · 24-003819-TT

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RECEIVED 

JUN 04 2025 

Eo 

ps 

MICHIGAN TAX TRIBUNAL 

~ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Eric A. Ceputis 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003819 

Township of Lake 

, 

Respondent(s) 

MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Berrien 

County. 

2. 

Parcel Number: 11-11-8600-0022-01-0 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

This appeal is pending for the 2024 

tax year and the parties wish to include the 

subsequent tax year assessment for the 2025 

tax year pursuant to MCL 205.737. 

4. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

750,000 

261,349 

2025 

402,700 

359,850 

5. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

500,000 

250,000 

250,000 

2025 

680,800 

340,400 

340,400

MTT Docket No. 24-003819 

Page 2 of 2 

7. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NA 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal. The parties may agree, however, to withdraw the appeal of specific parcels 

and/or tax year(s). 

IF APPLICABLE, complete the following sectiori(s). Otherwise, LEAVE BLANK. 

8. 

The parties agree to the withdrawal of parcel number: 

NA 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

9. 

The parties agree to the withdrawal of tax year(s) NA 

Signature o CRT Representative or, if none, Petitioner: 

Printed Name: 

E Alec 

A. 

CETUVU TIS 

Date: 

s/24/2025 

Signature of Respondent's authori 

representative: 

7 

7 

Printed Name: Scott F. Cunningham, Assessor 

Date: 5-13-2025

Parcel Number: 

11-11-8600-0022-01-0 

Jurisdiction: 

LAKE TWP 

County: BERRIEN 

Printed on 

05/15/2025 

Grantor 

Grantee 

| 

sale] 

sale 

Inst. 

[Terms 

of sale 

Liber 

|Verified 

Prent. 

Price| 

Date 

Type 

| 

& 

Page 

|By 

Trans. 

WILLIAMS 

DAVE 

W TRUST 

CEPUTIS ERIC 

A TRUST 

10| 

10/26/2021 

|WD 

09-FAMILY 

PROPERTY TRANSFER 

0.0 

GRAHAM FAMILY 

WILLIAMS 

DAVE 

W TRUST 

600,000{ 

07/30/2013 

[WD 

03-ARM'S 

LENGTH 

3053-2374 

|REAL 

PROPERTY 

STA 

100.0 

| 

| 

| 

Property Address 

Class: RESTDENTTAL-IMPRO |Zoning: 

R-1 

Building Permit (s) 

| 

Date 

Number 

Status 

4918 

OAK 

LN 

School: 

BRIDGMAN 

PUBLIC SCHOOLS 

NEW BUILDING 

10/30/2023 

|PB23-114 

OPEN 

P.R.E. 

0% 

NEW BUILDING 

05/12/2022 

|pB22-033 

CLOSED 

Owner's Name/Address 

MAP 

#: 

LKFRT 

I 

CEEULLS ERIC. K 'TRUBT 

2026 Est TCV Tentative 

229 

E LAKE 

SHORE 

DR 

2W 

CHICAGO 

IL 

60611 

X |Improved 

| 

[Vacant 

Land Value Estimates 

for Land Table 

00017.017 

DUNEWOOD 

Public 

* Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

—— 

[Dirt 

Road 

OFF 

LK TOWER 

H 

204.15 

798.00 

1.0000 

1.5146 

2020 

50 

SIZE 

312,293 

fax Description 

Gravel Bead 

OFF LK TOWER H 

204.15 798.00 1.0000 1.5146 

2020 

50 

SIZE 

312,293 

LOTS 

22 

WILDWOOD 

SUBJ 

TO PRIVATE ROADS 

Paved Road 

408 

Actual 

Front 

Feet, 

7.48 

Total Acres 

Total 

Est. 

Land Value 

= 

624,587 

SPLIT/COMBINED 

ON 02/01/2014 

FROM 

lston Sewer 

11-8600-0018-01-1; 

Sidewalk 

Comments/Influences 

Water 

2023 

ROLL 

- 

NOT STARTED 

CK 

IN 

2023 

|Sewer 

2024 

ROLL 

- 

NOT STARTED 

CK 

IN 

'24 

Electric 

Split/Comb. 

on 02/01/2014 

completed 

/ 

Gas 

/ 

BSA 

; 

|Curb 

| 

Parent Parcel(s): 

11-8600-0018-01-1; 

|Street Lights 

Child Parcel(s): 

11-8600-0018-02-0, 

|Standard Utilities 

11-8600-0010-10-0; 

|Underground Utils. 

mae = 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

—— 

- 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2026 

Tentative 

Tentative 

Tentative 

Tentative 

- 

eS 

SC 

11/08/2024 

INSPECTED 

[2025 

312,300 

90,400 

402,700 

340,400T 

340, 400C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2005.|gc 

10/12/2022 INSPECTED 

[355g 

953,300 

0 

953,300 

750, 000M) 

250,000T| 

250, 000C 

Licensed 

To: 

Township 

of Lake, 

County 

of 

CM 

12/28/1999 INSPECTED 

Berrien, 

Michigan 

2023 

259,500 

0] 

259,500 

| 

248,904C 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Residential Building 

1 

of 

1 

Parcel 

Number: 

11-11-8600-0022-01-0 

Printed 

on 

05/15/2025 

Building Type 

{ 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

Xx 

Single 

Family 

‘Eavestrough 

Gas 

| 

011 

Elec. 

Appliance Allow. 

Interior 

1 

Story 

|Area!Type 

Year Built: 

Mobile 

Home 

{Insulation 

Wood 

| 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

Car Capacity: 

Town Home 

0{Front Overhang 

TE 

” 

Fx 

5S 

Dishwasher 

2nd/Same 

Stack 

Class: 

Duplex 

0|Other Overhang 

Foroaq nix A ucts 

Garbage Disposal 

Two Sided 

Exterior: 

A-Frame 

1 

oreo Hot oars 

Bath Heater 

Exterior 

1 

Story 

Brick Ven.: 

— 

(4) 

Interior 

. 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

Wood 

Frame 

Electric Baseboard 

Hot 

Tub 

Prefab 

1 

Story 

Common Wall: 

Drywall 

Plaster 

Flee 

Ceil. 

Radiant 

Unvented Hood 

Prefab 

2 

Story 

Foundation: 

Building Style: 

Paneled 

Wood T&G 

Radiant (inf oon 

Vented Hood 

Heat Circulator 

Finished 

2: 

2 

STORY 

Trim 

& Decoration 

space 

Heater 

otercon 

n 

Raised Hearth 

puto. 

Doors: 

i 

TEENIE 

TR 

i 

| 

¥ 

acuzzi 

Tul 

00 

ove 

ech. 

Doors: 

emodeled 

{Ex 

| 

{0rd 

| 

Min 

Wall/Floox 

Furnace 

Jacuzzi repl.Tub 

Direct-Vented 

Ga 

Area: 

0 

o 

ul 

Pd 

I 

Forced Heat 

& Cool 

Oven 

l 

% 

Good: 

Condition: 

Excellent Size 

of Closets 

Heat 

Pump 

. 

Microwave 

Class: 

B 

Storage Area: 

Lg 

! 

[ord 

| 

Small 

No Heating/Cooling 

Standard Range 

Bifec. 

hoe: 

: 

No Conc. 

Floor: 

: 

i 

Pd 

- 

: 

T 

TF 

Central Air 

Self Clean Range 

Room List 

Doors 

| 

[solid] 

H.C. 

Wood Furnace 

Sauna 

9 

Total Base 

New 

: 

74,250 

E.C.F. 

iBsmnt Garage: 

Basement 

Bary 

A 

. 

Trash Compactor 

Total 

Depr Cost: 

73,507 

X 

2.410 

let Floor 

©) 

rs 

(12) Electric 

Cone ral yoaeioT 

Estimated T.C.v: 177,152 

Carport Area: 

2nd Floor 

Kitchen: 

OlAmps Service 

Security System 

Roof: 

Bedrooms 

: 

’ 

T 

h 

Other: 

No./Qual. 

of Fixtures 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single Family 

2 

STORY 

Cls 

B 

Blt 

0 

(1) 

Exterior 

Ex. 

| 

Jord. 

| 

Min 

| (11) 

Heating System: 

Forced Air w/o Ducts 

Wood Shingle 

(6) 

Ceilings 

ry 

- 

mend 

Ground Area 

= 

0 

SF 

Floor Area 

= 

0 

SF. 

Aluminum/Vinyl 

No. 

of Elec. Outlets 

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

& Good=99/100/100/100/99 

Brick 

Many | 

|Ave. 

= 

Few 

| Building Areas 

(137 

Flumbing 

— 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

 Depr. 

Cost 

Insulation 

= 

5 

Other Additions/Adjustments 

- 

verage Fixture(s) 

| Lump Sum Items 

2 

i 

7) 

Excavation 

5 

(2) Windows 

7 

1 

i3 Fixture Bath 

PARTIAL HOUSE 

74,250 

73,507 

Many 

Large 

Basement: 

0 

S.F. 

2 Fixture Bath 

Totals: 

74,250 

73,507 

Avg. 

Avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

Notes: 

Few 

Small 

Slab: 

0 

S.F. 

Softener, 

Manual 

ECF 

(17 

OFF LAKE 

DUNES AREAS) 

2.410 

=> 

TCV: 

177,152 

Wood Sash 

Height 

to Joists: 

0.0 

Solar Water Heat 

Metal 

Sash 

No Plumbing 

eta 

as 

(8) 

Basement 

Extra 

Toilet 

Vinyl 

Sash 

Extra 

Sink 

Douple Hung 

cone. Block 

Separate Shower 

cosone 

: 

iae 

coors 

onc. 

Ceramic 

Tile 

Floor 

Toubie G1 

eons 

4 Hood 

Ceramic 

Tile Wains 

bans 

“ 

ass 

create 

poy 

Ceramic Tub Alcove 

atio 

Doors 

oncrete 

F 

oor 

Vent 

Fan 

Storms 

& 

Screens 

(9) 

Basement 

Finish 

TET 

(14) 

Water/Sewer 

00 

Recreation 

°F 

TPUb1ic Water 

Gable 

Gambrel 

ving 

ublic Sewer 

Hip 

Mansard 

Walkout Doors 

(B) 

ater Well 

Flat 

Shed 

No Floor 

SE 

000 Gal Septic 

i 

- 

Walkout 

Dooxs 

(A 

in 

4 

i 

Asphalt Shingle 

{107 

Floor Support 

12000 

Gal Septic 

i 

. 

i 

Lump 

Sum 

Items: 

rime 

Joists: 

[= 

y: 

Unsupported 

Len: 

i 

Cntr. 

Sup: 

*** 

Information herein deemed reliable 

but 

not guaranteed*=**

Michigan Department of Treasury 

L-4035a 

3128 (Rev. 11-13) 

. 

44-11-8600-0022-01-0 

2025 Taxable Value Calculations Worksheet 

Parcel No. ee 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition No. 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

Complete Section 1 

if the B of R changes Capped Value. 

SECTION 

By Assessor 

ByBofR 

2025 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor.").........cccc....... = 

359,850 

340,400 

AMOUNE OF LOSSES oot initiates ester = 

0 

0 

(See page 11 and 12 of STC Builetin #3 of 1995 for formulas) 

Amount of Additions... 

= 

90,400 

90,400 

(See pages 6-11 of STC 

Bulletin 

for formulas. 

ee STC Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2025 Capped Value 

= (2024 Taxable Value - Losses) 

X CPI 

+ Additions 

= 

261,349 

- 

0 

) 

X 

1.031 

+ 

90,400 

- 

359,850 

By B of R 

2025 Capped Value 

= 

359,850 

Complete Section 2 if the B of R changes Assessed Value. 

SECTION 2 

By Assessor. 

ByBofR 

2025 Assessed Value 

402,700 

340,400 

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor 

= 

340,400 

X 

1.000 

= 

340,400 

ByBofR 

2025 Tentative SEV = 

340,400 

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV.

quadaient 

LAKE CHARTER TOWNSHIP 

3220 Shawnee Road, P.O. Box 818 

x 

HIKS1-ULASS

\C—=/ Bridgman, Michigan 49106 

IE 

: 

qe $000.69

hs ho 5 

Michigan Tax Tirbunal 

P.O. Box 30232 

Lansing, MI 48909 

SESH 

TFTHENE 

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