LexLetterFinal.pdf

Mark L Supal, Petitioner V Township Of Lexington, Respondent · 24-004178-TT

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This document will serve as evidence for Michigan Tax Tribunal docket 24-004178 and will discuss the 2023 

and 2024 Valuation Reports for 6139 Sheridan Line in Lexington Twp., property tax ID 150-034-400-100-00. 

The home Is 960 sq ft and is 32 years old. 

Looking at the data from the assessor, there are items that concern the petitioner. Typically, the building 

cost should include such obvious items as plumbing but for comparison’s sake, individual costs of items 

will be compared as shown in Table 1 below. Besides differences in costs, there is a difference in the 

Economic Condition Factor (ECF) and big difference in the land value determined by the assessor. 

Table1 

 

Assessor’s 

Calcs ($) 

2024 

Assessor’s 

Calcs ($) 

2023 

My Calcs ($) for 2024 

Building Cost (960 sq ft) 

141,256 

131,921 

134,400 ($140/sq ft) 

Plumbing 

5,008 

4,646 

2500 

Septic System 

5,244 

4,864 

3,800 

Well (100 ft not 200 ft) 

11,581 

10,743 

4,500 (used $45 per ft) 

Porch? Slab (measures 34 

x 13 as stated) (448 sq ft) 

7,544 

6,998 

2,240 (5 per sq ft) 

Deck (measures 24 x 14) 

(336 sq ft not 448 sq ft) 

7,571 

7,020 

5,040 (15 per sq ft) 

Carport (measures 20 x 

13) (260 not 672 sq ft) 

11,868 

($17 per 

sq ft) 

11,007 

4,590 

 

 

 

 

Totals: 

190,072 

176,299 

157,070 

Depreciation Cost (84%) 

159,661 

148,090 

131,938 

ECF 

0.903 

0.766 

0.863 (study nearest) 

TCV 

144,174 

113,437 

113,863 

 

 

 

 

Land Value 

55,029 

30,648 

30,648 (per 2023) + 3% for and 

updated value of 31,567 

Total TCV 

199,203 

144,085 

145,430 

AV (half of the total TCV 

99,600 

72,000 

72,715 

Notes: Data taken from Angie’s List and Google AI searches 

Info from Angie.com https://www.angi.com/articles/concrete-slab-cost.htm 

Building Costs: In January 2025, the cost to build a house in Michigan ranges from $130 to $220 per square foot, depending on 

the home's size, style, and other factors. 

Septic System: The cost of a septic system in Michigan can range from $3,500 to $20,000 

Well: Drilling a residential water well costs $25 to $65 per foot 

Concrete: The average cost for a concrete slab typically ranges between $4.34 and $7.73 per square foot. 

Deck: In Michigan, the cost to build a deck can range from $15 to $20 per square foot for pressure-treated wood. 

Carport: The average carport cost is $6,238, but a carport that's big enough to provide cover for a single car can cost as little as 

$300. The carport in question is simply an extension of the home’s roof rafters. 

Cost to Clear Land in Michigan: The cost to clear land in 2025 per acre is $1500 to $2100 for lightly forested lots and $3300 to 

$5600 for highly wooded land. Therefore, on average, 10 acres will cost $20,000 to clear.

Explanation of ECF Used 

The value used by the petitioner for the ECF is based off a report published on the Lexington Township’s 

website (https://www.lexingtontownship.org/taxes/). The report is titled Lexington Township Old M-51 Lots 

ECF Study 2024. The property in question is parcel 150-034-400-100-00. Upon viewing the report, the 

petition could not find any analysis of section 34 (a one square mile section) where the property is situated. 

Looking at the Valuation Report, the property was thrown into a collection of sections 20, 22, 23 and 26-35 

which are not near the property. The relevant sections that should have studies are shown in Figure 1 below. 

 

 

 

 

 

 

 

 

 

The only section close is 26 which includes very expensive and desirable golf course homes. Below are the 

homes used in the study area for section 26 and the final calculated ECF value of 0.863. This is the value 

used in the petitioner’s analysis. 

Lexington Township Old M-51 Lots ECF Study 2024 

 

Explanation of Land Value 

On average, land value increases by around 2-3 percent per year. In 2023 the land value of the 10 acres was 

$30,648 as shown in the Valuation Report for 2023. If you add in an increase of 3%, the 2024 value should be 

$31,567 and not $55,029. The land has no agriculture value or potential for development as it is land locked. 

The jump in land value to $55,029 from $30,648 in the course of one-year computes to an increase of 80% 

which is over exaggerated. 

Based on the petitioner’s analysis above, please consider the AV of the property for 2024-25 to be close to 

$72,715 as shown in Table 1 above. 

26 

35 

33 

27 

34 

28 

Golf 

Course 

Worth Twp

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