Brief to Board of Review.pdf
Barbara Weber Petitioner Vs. Township Of Leelanau Respondent · 26-002311-TT
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AUTHORIZATION OF AGENT & FORMAL APPEAL BRIEF DATE: March 11, 2026 TO: Leelanau Township March Board of Review RE: Appeal of 2026 Property Tax Assessments SUBJECT PARCELS : 042-103-013-40, 042-103-014-00 OWNER OF RECORD: Barbara G. Weber AUTHORIZED AGENT: John G. Weber 1|Page
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I. AUTHORIZATION OF AGENT To the Members of the Board of Review: |, Barbara G. Weber, as the owner of record for the real property parcels listed below, hereby designate and authorize John G. Weber to act as my agent for the 2026 March Board of Review proceedings. Mr. Weber is fully authorized to present evidence, provide testimony, and negotiate adjustments to the True Cash Value (TCV), Assessed Value (AV), and Taxable Value (TV) on my behalf. Subject Parcels: eo 042-103-013-40 (20.48 Acres) « 042-103-014-00 (12.03 Acres) Signature of Owner: fF erbeee 5 fe. ber Date: 3/ Ui2e 2|Page
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Il. STATEMENT OF APPEAL This appeal is brought to correct significant methodological and mathematical errors in the 2026 assessments for the subject parcels. The current valuations represent an unprecedented year-over-year increase—exceeding 700% on Parcel -13-40—driven by arbitrary land rates and contradictory appraisal factors. The primary basis for this appeal is the lack of uniformity in how these two contiguous parcels are assessed, coupled with the mathematical contradiction of applying a 50% "Waterfront Influence" premium to land that the Assessor explicitly classifies as Non- Waterfront. 3|Page
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lll. PARCEL-SPECIFIC VALUATION ANALYSIS The 2026 assessments demonstrate a severe departure from historical valuations without any corresponding physical improvements to the land or changes in zoning. A. Parcel 042-103-013-40 (20.48 Acres) o Classification: VYNW.VILLAGE NON WATERFRONT o Assessor's Base Land Rate: $39,352 per acre + Influence Factor Applied: 150.000 labeled as "WF INFLUENCE" Tax Year |Assessed Value [Estimated TCV ([Price Per Acre [[Annual % Increase 2024 $46,100 $92,200 $4,501 — 2025 $72,300 $144,600 $7,060 56.8% 2026 $604,500 $1,208,900 $59,028 736.0% B. Parcel 042-103-014-00 (12.03 Acres) o Classification: VNW.VILLAGE NON WATERFRONT » Assessor's Base Land Rate: $51,114 per acre + Influence Factor Applied: 150.000 labeled as "WTR INFL" Tax Year IAssessed Value Estimated TCV Price Per Acre IlAnnual % Increase 12024 $55,500 $111,000 $9,226 4|Page
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[Tax Year |Assessed Value |[Estimated TCV |[Price Per Acre [|[Annual% Increase] [2025 $87,200 $174,400 $14,497 57.1% [2026 $461,200 $922,349 $76,670 428.8% IV. LEGAL AND FACTUAL ARGUMENTS FOR REDUCTION The Taxpayer moves for an immediate reduction in the 2026 Assessed Values based on the following: 1. Inconsistent and Arbitrary Application of Valuation Factors (Lack of Uniformity) The Michigan Constitution requires uniformity in property tax assessments. A direct comparison of the Assessor's math on these two contiguous, identical-use parcels reveals a complete lack of standardized methodology: + Arbitrary Base Rates: The Assessor applied a base rate of $39,352 per acre to Parcel -13-40, but jumped to a base rate of $51,114 per acre for Parcel -14-00. There is no factual justification for an $11,762 per acre discrepancy between adjacent, vacant interior woods under the same ownership. + Inconsistent Labeling: The 50% influence factor is labeled "WF INFLUENCE" on one record and "WTR INFL" on the other. This lack of standardized nomenclature, combined with wildly differing base rates, strongly indicates these assessments were not generated using an equitable, uniform land table. 2. Contradictory Classification (The "Double Charge") Both parcels are explicitly classified on the Township's records under the land table "VNW.VILLAGE NON WATERFRONT." Despite this, both have been penalized with a 1.50 multiplier (a 50% premium) for Waterfront Influence. Applying a waterfront premium on top of a non-waterfront classification is a logical and mathematical contradiction that artificially inflates the True Cash Value. 5|Page
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3. Market Comparable Sales Defy the Assessment Recent, verified sales of non-waterfront acreage in the Northport and Leelanau Township area demonstrate that the 2026 assessments are more than double the actual market reality: « 1744 N Onominese Trl (22.65 ac): Sold 2024 for $9,933/acre. o 0 Flees Rd (18.40 ac): Sold 2025 for $10,842/acre. + Subject Parcels: Currently assessed at an unsupportable $59,028 to $76,670/acre. 4. Physical Barrier Confirms the Valuation Error Furthermore, the physical reality of the site confirms that the application of a "Waterfront Influence" premium is erroneous. The eastern boundary of these contiguous parcels is bordered by a defunct railroad corridor. Regardless of whether the property owner retains any underlying legal rights or easements across this corridor (which remains legally uncertain at this time), the railroad grade itself acts as a permanent physical severance from the water. The encumbrance of this corridor proves that a premium 50% waterfront multiplier cannot be factually justified for these inland parcels. V. REQUESTED RELIEF (FORM 618 DATA) The current valuations are built upon arbitrary base rates and mathematically contradictory multipliers. The Taxpayer respectfully requests that the Board correct these errors by taking the following actions: 1. Restore Uniformity by applying a consistent methodology and base rate to both contiguous parcels. 2. Strike the 1.50 WF/WTR Multiplier entirely from both records, as it directly contradicts the "Non-Waterfront" classification and the physical severance of the property. 3. Adjust the 2026 True Cash Value to reflect the 2025 baseline plus the State Tax Commission's standard 2026 inflation rate multiplier of 1.027 (2.7%). 6|Page
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Parcel Number [Requested 2026 TCV (Requested 2026 AV 042-103-013-40 ($148,504 $74,252 042-103-014-00 |$179,109 $89,554 Respectfully Submitted, John G. Weber Authorized Agent for Barbara G. Weber 7|Page
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