2026.10.27 Statement of Petitioners’ Case with Documentary Evidence Attached (25-002854).pdf

Timothy And Patricia Dillon, Petitioner V Township Of Akron, Respondent · 25-002854-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

TIMOTHY and PATRICIA DILLON, 

Petitioners, 

 

MTT Docket No. 25-002854 

v. 

Parcel No. 001-131-511-0900-00 

TOWNSHIP OF AKRON, 

Respondent. 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioners 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com

diondersma@varnumlaw.com

Nathan D. Hagar 

Township Assessor 

Representative of Respondent 

Township of Akron 

7469 Clifford Rd. 

Marlette, MI 48453 

ndhager@yahoo.com

(810) 614-8487 

_____________________________________ 

STATEMENT OF PETITIONERS' CASE WITH DOCUMENTARY EVIDENCE 

ATTACHED 

This appeal involves Petitioners Timothy and Patricia Dillon's claim that the property that 

they own in Akron Township is improperly over-assessed for tax years 2025 and 2026.1 This 

appeal involves Petitioners' property located at 6921 Serena Drive, Unionville, MI 48767 and 

bearing a permanent parcel number of 001-131-511-0900-00 (hereinafter "the Property"). 

1 Pursuant to MCL 205.737(5)(b), “If the residential and small claims division of the 

tribunal has jurisdiction over a petition, the appeal for each subsequent year for which an 

assessment has been established shall be added automatically to the petition.”

2 

FACTS 

Petitioners Timothy and Patricia Dillon (“Dillons”) purchased the Property as part of a 

three-parcel purchase in September of 2020.2 Petitioners paid $37,500 for all three parcels. When 

they originally purchased the Property, it was already improved with a shed. In tax year 2022, the 

Township valued the land at $27,200, but the shed was not on the record card. See property record 

card for tax year 2022. Exhibit 1. 

In tax year 2023, the Township increased the value of the land to $40,800 and increased 

the taxable value by 5% plus an additional $27,400 of "building value." See property record card 

for tax year 2023. Exhibit 2. The new "building value" was attributable, in part, to $36,379 of 

value for the shed (multiplied by an ECF of 1.166, for a total of $42,419.91 of "new value"). This 

is true even though the record card itself reflects that the 407 square foot shed was built in 1980. 

The Township thus valued the 40+ year old shed at $42,419.91 less than 3 years after the 

Petitioners paid $37,500 for three parcels of land, one of which included the 40+ year old shed. 

Moreover, all of that value came onto the record card as new value, rather than recalculating the 

parcel's correct taxable value as of December 31, 1994, the first year of taxable value, and bringing 

that value forward. Petitioners did not challenge the Property's tax year 2023 assessment. 

In tax year 2024, the Township maintained the value of the land at $40,800. However, 

Petitioners began construction of a house on the Property that year. The Township determined that 

the house was 50% complete at the end of tax year 2024 and consequently added $71,000 of 

2 The facts described in this brief will be provided as evidence via testimony at the scheduled 

hearing.

3 

taxable value to the assessment for that new construction.3 See property record card for tax year 

2024. Exhibit 3. Notably, the Township valued the 40+ year old shed (and porch) at almost 

$70,000 for tax year 2024. See id. Petitioners did appeal the 2024 assessment. See MTT Docket 

24-002899. As a result of that appeal, the Township's assessor inspected the Property and discussed 

the appeal with Mr. Dillon. This happened on July 19, 2024. At that inspection, the Township's 

assessor and Petitioners agreed that as of December 31, 2023, the house on the Property was 90% 

complete and the total true cash value for the Property was $150,000 and the assessed and taxable 

values of the Property were $75,000 as of December 31, 2023. Mr. Dillon prepared notes that he 

handed to the Township assessor during the inspection. See July 2024 inspection notes, Exhibit 

4. Pursuant to those notes, the true cash value of the land and shed was agreed to be $30,000 with 

an assessed and taxable value of $15,000. Further, the true cash value of the house at 90% complete 

was $120,000 with assessed and taxable values of $60,000. Those figures added together equaled 

a total true cash value of $150,000 and total assessed and taxable values of $75,000. Although Mr. 

Dillon handed this write-up to the Township's assessor during the meeting, the assessor handed 

the document back to Mr. Dillon and told him to "have your attorney write this up." This agreement 

was memorialized in the form of a Stipulation for Entry of Consent Judgment. See Stipulation for 

Entry of Consent Judgment, Exhibit 5. The Tax Tribunal entered the Consent Judgment on 

November 15, 2024. See Consent Judgment, Exhibit 6. 

However, the Township's Treasurer was not notified of the settlement, and apparently the 

Township's assessor did not correct the Property's record card to reflect the settlement. This is 

evident on the initial tax year 2025 Notice of Assessment that Petitioners received for the Property. 

3 This number is calculated by multiplying the 2023 taxable value by the 2024 CPI, 5%: $38,462 

x 1.05=$40,385. Subtracting $40,385 from the 2024 taxable value of $111,385 arrives at $71,000 of "new" 

value added to the Property's taxable value for tax year 2024.

4 

See Notice of Assessment, Exhibit 7. Note that on that original Notice of Assessment, there was 

another complete uncapping of the Property's taxable value. See id. After receiving the incorrect 

Notice of Assessment, Mr. Dillon contacted the Township offices. It was only after Mr. Dillon 

contacted the Township's Treasurer that Petitioners finally received a refund, a corrected tax bill 

for winter taxes and another - corrected - tax year 2025 Notice of Assessment for the Property. 

This time, the correct tax year 2024 values were reflected on the Notice, and the tax year 2025 

taxable value was reduced from $185,000 to $152,025. See Second 2025 Notice of Assessment, 

Exhibit 8. 

A review of the most current version of the Property's tax year 2025 record card 

demonstrates that although the parties had stipulated that the total value of the Property for tax 

year 2024, including the shed and a 90% complete house, was $150,000, the Township ignored 

that agreement and valued the completed house alone at $298,717 in tax year 2025. See property 

record card for tax year 2025, Exhibit 9. Moreover, the Township treated the house as only 50% 

complete as of December 31, 2024 and added 50% of the $298,717 as "new construction" in tax 

year 2025.4 Id. 

However, as described above, as part of the parties' resolution of the tax year 2024 appeal, 

MTT Docket 24-002899, the parties agreed that the house was 90% complete. See Exhibit 4. The 

4 The Township appears to have miscalculated the Property's 2025 taxable value - even using its 

own numbers. The correct tax year 2025 value would be the 2024 taxable value multiplied by 2025's CPI 

of 3.1% plus any additions. That calculation is $75,000 x 1.031 = $77,325 plus any additions/new 

construction. 

The record card calculates a total value of the house of $298,717 in tax year 2025, which would be 

an assessed value of $149,358.50. However, even if 50% of that assessed value is an addition/new 

construction under the Township's calculations only $74,679 ($149,358.5/2) of "new" taxable value could 

be added to $77,325 for a total 2025 taxable value of $152,004.

5 

fact that the property record card was not updated to reflect the settlement is not surprising given 

that the original Notice of Assessment also was not corrected. See Exhibit 7. Correcting the 

Property's percent complete as of December 31, 2023 to 90% would allow for only a 10% "new 

construction" addition to the Property's tax year 2025 taxable value. Even using the Township's 

determination that the house had a true cash value of $298,717, the permissible addition to taxable 

value for new construction in tax year 2025 would be only $14,935.5 Therefore, the correctly 

calculated taxable value for the Property for tax year 2025 is: 2024 taxable value of $75,000 x 

1.031 = $77,325 + $14,935 = $92,260. 

After filing this appeal, the Petitioners obtained an independent appraisal of their property 

performed by Thomas A. Reinbold, a Certified Residential Appraiser, who specializes in valuing 

residential parcels in the subject Property's geographic area. Using comparable sales, Mr. Reinbold 

determined that the Property's value as of December 31, 2024 - the first tax date at issue - would 

be $238,000 as completed and if a septic system were to be built on the Property. See Appraisal 

of Property by Mr. Thomas Reinbold, RAA, Exhibit 10. In short, the Property has a septic system 

with a drainfield that is located on a separate parcel of property. See surveys of Property and 

adjoining parcels, Exhibit 11. Based upon two estimates that indicate that the moving of a septic 

system would cost approximately $20,000, appraiser Reinbold determined that the Property is 

worth $218,000 as of December 31, 2024. See id. at pp. 3, 23 & 24. 

The Property's tax year 2026 record card is attached hereto as Exhibit 12. That record card 

reflects that the Township increased the Property's true cash and assessed value approximately 

3.8% between tax years 2025 and 2026 and has increased the Property's taxable value by the 2.7% 

5 If the true cash value of the house in tax year 2025 were $298,717, then the assessed value of that 

home would be $149,358.50. If 10% of that were new construction, then only $14,935 may be added to the 

2025 taxable value as a permissible "addition."

6 

CPI limit as established by Michigan's Constitution and the State Tax Commission published CPI 

numbers. Petitioners appealed the Property's 2026 assessment to the March Board of Review, but 

their appeal was denied. See March 2026 Board of Review decision, Exhibit 13.6 Petitioners' 

appraisal is dated as of December 31, 2024, but it is the best evidence of value presented to the 

Tax Tribunal for both tax years. Petitioners would accept a 3.8% increase to their tax year 2025 

appraised value for a 2026 conclusion on the Property's true cash value. Adding the CPI 2.7% for 

the Property's corrected tax year 2025 taxable value equates to a corrected tax year 2026 taxable 

value of $94,751. 

Notably, Petitioners are aware of another parcel of property that is located on the lakeshore 

less than a mile away from the Property at issue in this appeal that has been listed for sale without 

selling since May of 2025. See Exhibit 15. The original list price was $340,000. The sellers 

dropped the asking price to $279,900 in May of 2026 and then dropped again to $259,000 in July 

of 2026. It remains sitting on the market at that price - and it has a full septic system located 

thereon. 

CONCLUSION 

For the foregoing reasons and for the reasons presented at hearing in this matter, Petitioners 

Timothy and Patricia Dillon request that this Tribunal reduce the Property's 2025 true cash value 

to $218,000, assessed value to $109,000 and taxable value to $92,260. Petitioners further request 

that the Property's 2026 true cash value be reduced to $226,000, 2026 assessed value be reduced

6 March 2025 Board of Review Decision is attached as Exhibit 14.

7 

to $113,000 and 2026 taxable value be reduced to $94,751. Petitioners also seek any other relief 

this Tribunal deems appropriate. 

VARNUM, LLP 

Attorneys for Petitioners 

Dated: October 27, 2026 

 

By:__ ______________________________ 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

Business Address/Telephone: 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com 

29980280.1

8 

SUMMARY OF EXHIBITS 

Exhibit 1 – Property record card for tax year 2022 (land valued at $27,200; shed not listed). 

Exhibit 2 – Property record card for tax year 2023 (land increased to $40,800; 1980 shed added 

as new value). 

Exhibit 3 – Property record card for tax year 2024 (house treated as 50% complete; $71,000 added 

as new construction). 

Exhibit 4 – Mr. Dillon's July 2024 inspection notes reflecting the agreed 90% completion and 

$150,000 true cash value. 

Exhibit 5 – Stipulation for Entry of Consent Judgment, MTT Docket No. 24-002899. 

Exhibit 6 – Consent Judgment MTT Docket No. 24-002899 entered November 15, 2024. 

Exhibit 7 – Original tax year 2025 Notice of Assessment, which did not reflect the settlement. 

Exhibit 8 – Second (corrected) tax year 2025 Notice of Assessment. 

Exhibit 9 – Property record card for tax year 2025 (house valued at $298,717 and treated as 50% 

complete). 

Exhibit 10 – Appraisal by Thomas A. Reinbold concluding a value of $218,000 as of December 

31, 2024. 

Exhibit 11 – Surveys of the Property and adjoining parcels showing the drainfield located off the 

Property. 

Exhibit 12 – Property record card for tax year 2026. 

Exhibit 13 – March 2026 Board of Review decision. 

Exhibit 14 – March 2025 Board of Review decision. 

Exhibit 15 – Listing history for a nearby lakeshore parcel with a full septic system, listed since 

May 2025 and currently listed at $259,000.

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Exhibit 4

6921 lot 9&10Tax valuation Fact Finding Worksheet Answers 

Total uncap Noncompliance with tax law as previously uncapped. 2020 

Misreporting: Classification of structure type non-Single-family dwelling 

Legal charges Allowed: 

Additions to structure based on cost factors and % factor added to FMV 

Replacement’s such as Roofs siding gutters paint type upgrades only add value thru the evaluation of effective age of the 

structure. Meaning the value can only increase the difference between the two values. 

Cannot re-uncap and add amenities already existing: 

Re-Uncapped: 

Entire Building with zero evaluation for the existing taxed structure previously uncapped. 

Existing amenities previously uncapped: 

Well and Bay County Water 

Pluming 

Electricity 

Septic Tank and Drain Field 

Bld 1 

Misclassification of structure not single-family 

Disqualifiers: 

DEQ State Mi 

Cannot be granted an occupancy permit under state and local laws for the following reasons 

Reason one would supersede all remaining reason even if they did not exist or were in compliance 

1 floor grade does not meet or exceed minimum elevation of 12 inches to bottom of all fixtures and services above flood 

plain and is six inches below flood elevation. 

2 cannot not be insured as dwelling because of flood elevation and cannot meet minimum code standards. Current 

maximum structure insurance rebuilds costs $9,500.00 building insurance type outbuilding wood structure storage shed 

garage non occupied non family dwelling. 

3. Does not meet electrical code Minium of 60 amps of power for single family dwelling 

4. Does not have any full-time heat source not adequate by law for single family dwelling. 

5. Does not have adequate hot water source nor the ability to increase to the minimum required. 

6. Does not have a Kitchen. 

7. Does not have sleeping quarters nor a bedroom.

Building 1 Accessory Structure and Property Evaluation summary 

Building 1 Accessory structure. 

On site since 1980 and already in evaluation when purchased and uncapped 

The only legal increase allowed are additional square feet and reasonable improvements. All replacements of existing 

type are a cost and effective age factor only as related to increases. 

Included 2 current estimates to completely rebuild this building from scratch from know licensed local area builders on 

for 8,261 and one for 8500. Including the 2 complete building material package quotes for this same building footprint. 

Actual improvements 

Porch Roof Siding Replacement Like type match Costs $2200 Estimated New FMV $ 4,000.00 

Additional Removeable detachable upgrade $ 799.00 Mini Cooling Unit Non-Taxable same as window AC1 

Total Allowable Upgrades for 2023 Upgrades by factor on effective age Max $ 2K Taxable $ 4K Assessed 

1st Illegal uncapping: 

2023 Complete Uncapping and Current Amenities Readded as new improvements not allowed 

Allowed increases can only be the value factored as described above. 

2023 

Overview Based Increase 

Summary 

Agreed Building one capped with improvements no single-family dwelling reasonable 

To stat record which should have already been done improvements and effective age value 2000 

Possible 4000 total assessed value for record purpose only not as new taxable structure 

Capped Lot and with Structure to 15,000 Taxable and 30,000 Assessed 

Building 2 Cabin Under Construction 

90% Complete 60,000 Taxable 120,000 assessed 

all items already paid for 

Finish up touch up paint finish trim install Kitchen Cabinets and one bath vanity other miscellaneous items electrical 

covers and such. 

Total Evaluation 

75000 Taxable Value 

150,000 Assessed Value

Exhibit 5

2, 

oR 

SE 

~ 7 | 

Reg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy and Patricia Dillon 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-002899 

Township of Akron 

5 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Tuscola 

County. 

2. 

Parcel Number; 001-131-511-0900-00 

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

Form addressing all other parcels at issue.) 

3. 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 

$126,500 

$111,385 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$150,000 

$75,000 

$75,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Stipulated AV/TV equal 50% of Stipulated TCV. 

6. 

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): 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA'ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Mi 48906

MTT Docket No. 24-002899 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Pore). Ou drone 

Printed 

Name: Deborah 

I. Ondersma, Varnum LLP 

Date: 11/13/2024 

Signature of Respondent's authorized representative: 

Nathan Hager 

Printed Name: Nathan D. Hager, Assessor 

Date: 11/14/2024

Exhibit 6

2 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy Dillon, Patricia Dillon, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

\% 

MTT Docket No. 24-002899 

Akron Township, 

Presiding Judge 

Respondent. 

Mark Perry 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

CONSENT JUDGMENT 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law." As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property's true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. 

If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. 

A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

1 See MCL 211.27a. 

2 See MCL 205.755. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Mi 48906

MTT Docket No. 24-002899 

Page 2 of 2 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018 through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019 through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 

2024, at the rate of 9.50%. 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

o, 

7) 

a 

By if, PW. [CA 

~ 

Entered: November 15, 2024 

Id) 

tr 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy Dillon, Patricia Dillon, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-002899 

Akron Township, 

Presiding Judge 

Respondent. 

Mark Perry 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

CONSENT JUDGMENT 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law." As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property's true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment. 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. 

If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2018, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 20186, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

1 See MCL 211.27a. 

2 See MCL 205.755. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MTT Docket No. 24-002899 

Page 2 of 2 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018 through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019 through December 31, 20189, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 

2024, at the rate of 9.50%. 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

7) 

By PW. — 

Entered: November 15, 2024 

tr 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

Exhibit 7

Michigan Department of Treasury, 

1019 (Rev, 10-24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment nolice to be used by the local assessor. 

L-4400 

ROW NATHAN D HAGER 

AKRON TWP ASSESSOR 

7469 CLIFFORD RD 

MARLETTE, Mi 48453 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

6921 SERENA DR 

UNIONVILLE, MI 48767 

001-131-511-0900-00 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL; 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

00% 

DILLON SrotIRED, RS atarcr AL 

% Exempt As "Qualified Agricultural Property": 

.00% 

9947 EDGEWOOD AVE 

% Exempt As "MBT Industrial Personal”; 

00% 

TRAVERSE CITY, 

MI 49685-8174 

9 

' 

% Exempt As "MBT Commercial Personal": 

00% 

CTU 

| 

TE 

AUB (TRL 

TUT 

FL 

Lr re 

Exompt 

As "Qualified 

Forast Property” 

0 Yes 

[XI 

No 

Exempt As "Development Property”: 

Yes 

[XI 

No 

LEGAL DESCRIPTION: 

AK-31 SEC 31 T15N RBE LOTS 9 & 10 BLK 1 SUNSET BAY. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025, 

UN 

CURRENT 

CHANGE FROM 

year by approximately: 

$3496 

YEAR, =r 

T 

ohm TE As 

SORRENT YEAR 

1. TAXABLE VALUE: 

111,385 

185,000 

73,615 

2. ASSESSED VALUE: 

126,500 

185,000 

58,50 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

ehPRE 

HAN 

i 

4, STATE EQUALIZED VALUE (SEV): 

126,500 

185,000 

58,500 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

New Construction, Market Adjustment 

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: 

NATHAN D HAGER 

Phone: 

(810) 614-8487 

Email Address: 

NDHAGER@YAHOO.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

BOARD OF REVIEW MEETINGS WILL BE MONDAY, MARCH 10, 2025 FROM 3:00 PM TO 9:00 PM AND WEDNESDAY, MARCH 

12, 2025 FROM 9:00 AM TO 3:00 PM AT AKRON TOWNSHIP HALL, 4280 BAY CITY-FORESTVILLE RD. 

LETTER APPEALS MUST 

BE RECEIVED AT THE AKRON TOWNSHIP HALL BY 1 PM ON WEDNESDAY MARCH 12, 2025 OR SENT BY EMAIL TO 

NDHAGER@YAHOO.COM.

Exhibit 8

70 a, Type of Treasury 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issuad under the authority of P.A. 206 

of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. 

This is a model assassment nolice to be used by the local assessor. 

FROM: NATHAN D HAGER 

PARCEL IDENTIFICATION 

AKRON TWP ASSESSOR 

PARCEL NUMBER: 

001-131-511-0800-00 

7469 CLIFFORD RD 

MARLETTE, MI 48453 

PROPERTY ADDRESS: 

6921 SERENA DR 

. 

UNIONVILLE, MI 48767 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

DILLON TIMOTHY C & PATRICIA L 

% Exempt 

As "Homeowners Principal Residence": 

00% 

9947 EDGEWOOD AVE 

% Exempt As "Qualified Agricultural Property": 

00% 

TRAVERSE CITY MI 49685 

9 Exempt As "MBT Industrial Personal”: 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property”: 

[J Yes 

[X Ne 

Exempt 

As "Development Property": 

[J Yes 

[£3] No 

LEGAL DESCRIPTION: 

AK-31 SEC 31 T15N RBE LOTS 9 & 10 BLK 

1 SUNSET BAY. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

CURRENT 

CHANGE FROM 

year by approximately: 

$3658 

hire i 

BN 

Mois i 

CURRENT YEAR 

1. TAXABLE VALUE: 

75,000 

152,025 

77,025 

2. ASSESSED VALUE: 

75,000 

185,000 

110.000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, STATE EQUALIZED VALUE (SEV): 

75,000 

185,000 

110,000 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

New Construction, Market Adjustment 

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: 

NATHAN D HAGER 

(810) 614-8487 

NDHAGER@YAHOO.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

BOARD OF REVIEW MEETINGS WILL BE MONDAY, MARCH 10, 2025 FROM 3:00 PM TO 9:00 PM AND WEDNESDAY, MARCH 

12, 2025 FROM 9:00 AM TO 3:00 PM AT AKRON TOWNSHIP HALL, 4280 BAY CITY-FORESTVILLE RD. 

LETTER APPEALS MUST 

BE RECEIVED AT THE AKRON TOWNSHIP HALL BY 

1 PM ON WEDNESDAY MARCH 12, 2025 OR SENT BY EMAIL TO 

NDHAGER@YAHOO.COM.

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Exhibit 10

Residential Appralsal Services 989-785-5100 

RESIDENTIAL APPRAISAL SUMMARY REPORT 

Fela: 20260374 

| | Property Address: 

6921 Serena Dr. 

City: Unionville 

State: MI 

Zp Code: 48767-9772 

| |Counly. Tuscola 

Legal Description: 

_ AK-31 SEC 31 T15N R8E LOTS 9 & 10 BLK 1 SUNSET BAY. 

Assessor's Parcel #: 

_ 001-131-511-0800-00 

g Tax Year, 2025 

RE Taxes: § 7,577.83 

Special Assessments: $ 0 

Bomower 

(if applicable): 

Tim Dillon 

R Current Owner of Record: 

Dillon, Timothy C & Patricia L 

Occupant 

Q Owner 

OO Tenant 

@ Vacant 

JO Manufactured Housing 

| Project Type: 

O PuD__ 

QO Condominium 

O 

Coopecative 

(Other (describe) 

HOA: S 0 

Q peryear 

OQ per month 

__ | Market Area Name: 

Akron Township 

Map Reference: 

Census Tract: 

0002.00 

1] 

The purpose of this appraisal is to develop an opinion of: 

‘Market Value (as defined), 

or 

other typa of valug (describe) 

| 

| This 

report reflects 

the following 

value (f not Current, 

ses comments): 

Current (the Inspection Date is the Effective Date) 

clive 

[il 

Approaches developed for this appraisal: 

@ Sales Comparison Approach 

@ Cost Approach 

© Income Approach 

(See Reconciliation Comments and Scope of Work) 

ised: 

Fee Simple 

() Leasehold 

(O Leased Fee 

(OD Other (describe) 

Intended Use: 

Determine market value-Tribunal 

Z Intended User(s) (by name or type): 

_ 

|Client: 

Homeowner 

Address: 

{Appraiser 

Thomas A Reinbold, RAA 

Address; 

3922 Mystic Trl, Saginaw, MI 

48603 

Location: 

© Urban 

‘Suburban 

[] Rural 

Predominant 

One-Unit Housing 

Present Land Use 

Change In Land Use 

Built up: 

O overs 

@ 25-75% 

 O Under 25% 

Occupancy 

PRICE 

AGE | One-Unit 

60% | @ Not Likely 

2 

| Growth rate: 

QO Rapld 

@ Stable 

QO Slow 

@ Owner 

${000) 

(yrs) 

| 2-4 Unit 

0%|O Likely* 

 O InProcess* 

Property values: 

O Increasing 

~~ @ Stable 

QO Declining 

O Tenant 

25 

Low 

1 

Mull-Unit 

0%] 

* To: 

Demand/supply: 

(OO Shortage 

@ Balance 

 O Over Supply 

| @ Vacant (0-5%) 

450 

Hoh 

150 | Comm’ 

7% 

Marketing time: 

@ 

Under 3 Mos. © 3-6Mos. 

(Over 6 Mos. | 

Vacant (>5%) 

155 

Pred 

60 

|Other 

33% 

Market Area Boundaries, el and Market Conditions ER] upg for the above characterislics and trends): 

H 

rig 

ing 

to 

the 

g and 

non-conventional fin 

inci 

ell 

i 

cessions are 

tine, 

ially 

those tha! 

overnment 

financing. 

I] Dimensions: 

136x145 

Site Area: 

19.720 sf 

[Zoning Classfication: 

~~ R-1 

Description: 

Single Family Residential 

Zoning Compliance: 

@ Legal 

OO Legal nonconlorming (grandfathered) 

O liegal 

© No zoning 

[Are CC&Rs applicable? 

OO Yes 

© 

No ( Unknown _ Have the documents boen reviewed? 

© Yes O No__ 

Ground Rent (f applicable) 

§ 

/ 

Highest & Best Use as improved: 

Presentuse, or 

(O Other use (explain) 

© | Actual Use as of Effective Date: 

Residential 

Use as appraised in this report: 

Residential 

Summary of Highest & Best Use: 

Currently 

residential, which is the highest and best use 

; Utliities 

Public 

Other 

Provider/Description 

| Off-site Improvements 

Type 

Public 

Private | Topography 

~~ Level 

5 Electricity 

® 

O 

Street 

Dirt 

O 

@ 

[si 

Typical 

SS 

| Gas 

O 

@ 

Propane 

Curb/Gutter 

None 

O 

O 

|shape 

Rectangular 

5 Waler 

® 

O 

Sidewalk 

None 

O 

OQ 

|bringe 

Appears Adequate 

?(suritary Sewer O 

@ 

Individual Septic 

| Steet Lights None 

OC 

O 

|View 

NWir:Res 

| 

|somSewr 

OO 

None 

Aly 

None 

o_O 

| 

Olner site elements: 

__@ Inside Lot 

Comer Lot 

Culde Sac) Underground Utes) Other (describe) 

lid FEMA Spec'l Flood Hazard Area @ Yes OO No Le AE 

FEMA Map # 26157C0037E 

FEMA Map Date 

04/03/2012 

| 

Site Comments: ~~ All utilities 

were on a 

t time 

of 

isal. The subject's waterf 

considered 

fair 

the 

water li 

| 

locate 

fee 

e edge 

e 

here is 

0 

ing the spring 

a 

ummer 

due to 

ta 

= 

[General Description 

Exterior Description 

Foundation 

Basement 

® None 

| Fisaling 

# of Units 

1 

QO Acc.Unit 

[Foundation 

Poured conc 

Slab 

Yes 

AeaSq.Ft. 

0 

Type 

FWA 

| #of Stories 

2 

Exterior Walls 

Wood 

Crawl Space 

% Finished 

Fuel 

Propane 

Tye @ Det. O At. O 

Roof Surface 

Comp Shingle | Basement 

Ceiling 

§ 

| Design (Style) 

DT2;Chalet 

Gutters & Dwnspls. 

Metal 

Sump Pump O 

Walls 

Cooling 

|| 

@ Existing 

O Proposed 

© 

Und.Cons. 

| Window Type 

Vinyl 

Dampness 

 O 

Floor 

Central 

Yes 

1o| Actual Age (Yrs) 

1 

StormyScreens 

Self Storing 

Setilement 

Outside Entry 

Other 

Effective Age (Yrs.) 

1 

Infestation 

Interior Description 

Appliances 

Attic 

O None | Amenities 

Car Storage 

© None 

Floors 

ne 

:LVP 

Refrigerator 

~~ O Stairs. 

Q|Fireplace(s) # 

0 

Woodstove(s) # 

Garage 

#ofcars 

( 

1 

Tot) 

Walls 

Drywall:Wood 

Range/Oven 

 O|Drop Star O|Patioc 

None 

Attach. _0 

&| ine 

Wood 

Disposal 

Olseuie 

 O|Deck 

Wood 

Detach. 

_ 0 

| Bath Floor 

Concrete 

Dishwasher 

~ (O|Doorway 

@|Porch 

Open 

Btn 

_0 

Bath Wainscot 

Tub Unit 

FaHood 

~~ O|Floor 

O|Fence 

None 

Carport 0 

ig Doors 

Wood 

Microwave 

~~ OfHeated 

~~ (O|Pool 

None 

Driveway _1 

z 

WasherDyer_ 

O| Finished 

Other 

_ FinStrgBldg 

Surface Gravel 

Finished area above grade contains: 

4 

Rooms 

1_ 

Bedrooms. 

2.0 

Bath(s) 

1,678 Square Feel 

of Gross Living Area Above Grade 

| Addibonal featres: 

None Noted. 

Describe the condition of the Zi Loom physical, functional and extemal obsolescence): 

The subject is new construction and value is based upon 

of 

ma 

to the 

a 

s 

A 

"Copyright© 

2007 by a la mode, inc. This form may be reproduced 

"Wiha! 

witlen permission. however, 3 @ mode, inc. must bs scinowtedged 

and rected. 

RESIDENTIAL 

Form GPRES2 - "TOTAL" appraisal software by ala mode, inc. - 1-800-ALAMODE 

yzo07

[rape v202:] 

RESIDENTIAL APPRAISAL SUMMARY REPORT 

Fido: 20260374 

= 

My research [OX] 

© 

Gd rot reveal any prior sales or ransters of the subject propery for the thre years pror to the effective date of his appraisal. 

Data Source(s): 

MLS &/or Property records 

& 

1st Prior Subject Sale/Transfer 

‘Analysis of sale/transfer history and/or any current agreement of sale/listing: 

Date: 

2 Price: 

Source(s): 

2nd Prior Subject Sale/Transfer 

| Date: 

=| 

Price: 

| Sources): 

| 

[SALES COMPARISON APPROACH 

TO VALUE (if developed) 

©) The Sales Comparison Approach was not developed for this appraisal. 

il 

FEATURE 

| 

SUBJECT 

COMPARABLE SALE # 

1 

COMPARABLE SALE # 2 

COMPARABLE SALE # 3 

| Address 

6921 Serena Dr 

9896 Lakeside Dr 

2222 Rose Island Rd 

11566 Robert Dr 

Ll 

Unionville, MI 48767-9772 

Bay Port, Mi 

48720-9619 |Sehewaing, 

MI 48759-9769 

|Sebewai 

48759-9772 

| 

[Prodimit to Subject 

16.40 miles NE 

10.12 miles NE 

10.20 miles NE 

[Sale Price 

$ 

i 

3 

215,000} 

$ 

169,000 

$ 

250,000 

| Sale Price/GLA 

$ 

lsaftls 

258.41 /sqft 

S$ 

153.64 /saft 

S 

166.67 /suft 

i Data Source(s) 

SBR #50147263;D0M 41 

SBR #50133890;00M 159 

RMLS #032240010;D0M 195 

i Verification Source(s) 

BS&A/Keller 5865320500 

HurGIS/BOMIC 98396244444 

HurGIS/Kelly 9898 

48 

| 

VALUE ADJUSTMENTS 

DESCRIPTION 

DESCRIPTION 

+() § Adjust. 

DESCRIPTION 

+() § Adiust. 

DESCRIPTION 

+(-) § Adiust. 

| Sales or Financing 

ArmLth 

ArmLth 

ArmLth 

| Concessions 

Conv:0 

Cash:0 

Conv;0 

Date of Sale/Time 

508/24;008/24 

508/24;c08/24 

5$10/24;¢09/24 

Rights Appraised 

Fee Simple 

Fee Simple 

Fee Simple 

Fee Simple 

| 

Location 

N:WtrFr;Res 

IN:WirFr.Res 

N;WirFr:Res 

IN.WEFr.Res 

[Ste 

19.720 

sf 

4356 sf 

0139312 sf 

0[13910 

sf 

0 

| 

View 

N:Witr;Res 

N;Wir;Res 

N;Wir;Res 

N;Wtr;Res 

| Design (Style) 

DT2;Chalet 

DT1:Ranch 

0[|DT1;Ranch 

0|DT1;Ranch 

9 

tl Quality of Construction 

| 

Average+ 

A) 

Average 

Average 

Age 

1 

69 

0{30 

0[54 

of 

| 

[Conditon 

Goo 

Avera: 

+21,500| Average 

+16,900] Average 

+25.000 

[Above Grade 

Total | Bams| 

Bats _| Total | Bdms| 

_Balhs 

Tota | Boms| 

Bas 

Tolal | Bam] 

Bas 

| Room Count 

4 

1 

20 

5 

2 

1.0 

+8600 

6 | 

4 

1.1 

+3,380] 

7 

3 

2.0 

0} 

| 

Gross Living Area 

1,678 sat. 

832 sat. 

+54,990) 

1,100 sat. 

+37.570] 

1,500 sof. 

+11 

| Basement & Finished 

Osf 

0sf 

0sf 

Ost 

~ | Rooms Below Grade 

Functional Utiity 

Average 

Average 

Average 

Ave 

| Heating/Cooling 

FWA CAC 

FWA None 

+4,300]FWA CAC 

FWA CAC 

| Eneray Efficient ftems 

None noted 

None noted 

None noted 

None noted 

Garage/Carport 

dw 

2qd2dw. 

-15,050|1gaidw 

-6,760{1ga1dw 

-10,000] 

PorchyPatio/Deck 

Porch, Deck 

Deck _ 

+2,150| Porch, Deck 

Porch, Deck 

oc | Added Features 

None 

1F/P 

-2,150|None 

1F/P 

-2,500] 

Misc. Amentles 

FinStrgBidg 

None 

+10,750|Fence 

+6,760|None 

+12,500 

Misc. Amenities 

145 ff Lake Fair 

38 ff Lake Average 

-32,250/346 ff canal Inf 

0]84 ff Lake Average 

-62,000) 

Net Adjustment (Total) 

@+ 

O- 

Is 

52,840] 

@ 

+ 

B 

57850] 

O+ 

@- 

[8 

-25,430) 

| 

Adusted Salo Price 

Net 

246 % 

Net 

2 

Net 

102 

of Comparables 

Grogs 

7060S 

267,840] 

Gros 

4224S 

226,850] 

4948s 

204570 

a Summary of Sales Comparison Approach 

See attached 

i 

| 

(dl 

) 

a 

[Indicated Value by Sales Comparison Approach § 

(GIRESIDENTIAL 

238,000 

Copy 

2007 by 1a 0. Toe TS Tr To 

BE preceded WAT WHER DUTASSIon, POWEVe, 1 Ode. Rc. US DF ERPGRGGed 

an Cries. 

Form GPRES2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE 

2007

RESIDENTIAL APPRAISAL SUMMARY REPORT 

FleNo: 20260374 

| 

COST APPROACH 

TO VALUE (lf developed) 

) The Cost Approach 

was nat developed 

for this appraisal. 

[Provide 

adequate information for replication of the following cost figures and calculations. 

‘Support 

for the opinion of site value (summary of comparable land sales or other methods for estimating site vale): 

Land value is based on vacant land sales 

in the subject's market, when available, and/or the allocation method. 

Kl 

4 

| 

[ESTIMATED 

(O REPRODUCTION OR 

@ REPLACEMENT GOST NEW 

OPINION OF STE VALUE _.................. 

72,500 

Source of cost data: 

_Marshall&Local data 

DWELLING 

1,678 Saft. @3 

Quality rating from cost service: 

Average 

Effective date of cost data: 

12/2025 

0 Saft @$ 

Comments on Cost Approach (gross fiving area calculations, depreciation, ¢1C.): 

Saft. @$ 

%| 

See attached 

Saf. @$ 

2 

Soft @$ 

i 

Garage/Camort 

427 

Soft. @$ 

li 

Total Estimate of Gost-New 

Li 

[Less 

Physical 

Functional 

ii 

Depreciation 

lil 

Depreciated Cost of Improvements... 

\ 

"Asis" Value of Site Improvements... .......... = 

= 

=$ 

| Estimated Remaining Economic Life (f 

: 

59 Years [INDICATED 

VALUE BY COST APPROACH 

=5 

7 

NCOME APPROACH TOY 

TO VALUE (if developed) 

@ Tho Income Approach was not developed fo Ths apprasal 

Estimated Monthly Market Rent § 

X Gross Rent Multiplier 

=$ 

Indicated Velue by Income Approach 

: ‘Summary of Income Approach (including support for market rent and GRM): 

~~ [PAOJECT INFORMATION FOR PUDs (1 spplicabie) 

> The Subject Is part of a Planned Unit Development. 

{Legal Name of Project: 

a Describe common elements and recreational facilities: 

2 

[Indicated 

Value by: Sales Comparison Approach § 

238,000 

Cost Approach (if developed) S 

Income Approach 

(if developed) $ 

[Final Reconcilaion 

The Sale Approach best reflects the attitudes of buyers and sellers In today's market place. The Cost Approach does not 

| meet the rule of substitution,and 

if considered, was not deemed applicable, given age and would be considered only to the extent it 

| | supported the Sales Approach. The income approach is not considered, due to the lack of single family rentals, with comparable homes sold 

,| primarily to be purchaser occupied. 

completed, 

(O subject to the following repairs or alterations on the 

basis 

of 

a Hypothetical Condition that the repalrs 

or alterations 

have been completed, 

(©) subject 

to 

the following 

required 

Inspection based 

on the Extraordinary Assumption that 

the condition 

or deficiency 

does 

not 

require alteration 

or 

repair. 

This appraisal 

is. 

subject 

to the completion of the construction of the subject property and the installation of the septic field (see attached bids for the 

septic). 

¢| 

The value of the subject property minus the cost 

of the septic field is $218,000. 

(OO 

This report 

is 

also subject to other Hypothetical Condtions and/or Extraordinary Assumptions as specified 

In the attached eddznda. 

[Basad on the degree of Inspection of the subject property, es indicaled below, defined Scope of Viork, Statement of Assumptions and Limiting Conditions, 

| and Appralser's Cerifications, my (our) Opinion of the Market Value (or other specified value type), as defined hereln, of the real property that is the subject 

of this report 

1s: 

§ 

238,000 

,880f 

12/31/2024 

, which 

ls the effective date of this appraisal. 

If Indicated above, this Opinion of Value Is subject to Hypothetical Conditions and/or Extraordinary Assumptions Included 

in this report. 

See attached addenda. 

- appraisal 

Is made () "ass", 

@ 

subject to completion 

per 

plans 

and 

specifications 

on 

the 

basis 

of 

a 

Hypothetical 

Condition 

that 

the 

improvements 

have 

been 

5[A Two and comple copy of ths 

report cortas _24 

pages, Including eshibdls which aw considered zn integral 

part 

of the repo. 

This 

appraisal report 

may nat be 

E properly 

understood 

without 

reference to the 

information contained 

in 

the 

complete 

report. 

H Attached Exhibits: 

® Scope of Work 

@ Limiting 

Cond Certficatons 

~~ © 

Narrative Addendum 

@ Photograph Addenda 

@ Sketon Addendum 

El 

® wap Addenda 

© Addisons! Saes 

O Gost Addendum 

® Food Addendum 

© Manuf. House Addendum 

<| 

O Hypotical Condifions 

© Extraordinary Assumptions 

© 

(6) 

QO 

| Client Contact: 

Client Name. 

Homeowner 

EMail: 

Address: 

[APPRAISER 

SUPERVISORY APPRAISER 

(if required) 

“1 

or CO-APPRAISER (if applicable) 

¢ 

Tons 

Supervisory or 

Co-Appraiser Name: 

| Avpraiser Name: 

Thomas 

A Reinbold, RAA 

8 Company: 

Residential Appraisal Services 

Company: 

| 

Phone: (989) 781-5100 

Fax: 

Phone: 

Fax: 

| EM: tom@miappraisals.com 

E-Mail 

| 

Dato of Report (Signature): 

~~ 03/19/2026 

Date of Report (Signature): 

; License 

or Certification #: 

1204000502 

State: 

MI 

License or Certification 

#, 

State: 

| Designation: ~~ Certified Residential Appraiser 

Designation; 

| Expiration Date of License or Certification: 

07/31/2026 

Expiration Date of License 

or Certification: 

} 

| 

Inspection of Subject: 

@ Interior 

& Exterior 

O Bxerior Only 

~~ (O None 

| Inspection of Subject: 

© Inferior & Exterior 

O Exterior Only 

~~ O None 

| 

Date of Inspection: 

Date of Inspection: 

"Copyrighte> 2007 by 4 1a mace, Inc. The form may be 

unmodified without written 

Nowivel, 4 13 mode, Inc. must be 

and credited. 

RESID ENTIAL 

Form GPRES2 - "TOTAL" aporaisal software by ala mode, inc. - 1-800-ALAMODE 

2007

Assumptions, Limiting Conditions & Scope of Work 

FisNo: 20260374 

| STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS 

| 

assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis 

| 

sketch 

| 

- If so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or 

| 

use, and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in 

[the 

| normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any 

hidden or unapparent conditions of the property, or adverse environmental conditions (including, but not limited to, the presence of hazardous 

| wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and 

| makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any 

J appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment 

o 

- An appraiser's client is the party (or parties) who engage an appraiser in a specific assignment. Any other party acquiring this report from the 

| applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the 

| 

advertising, public relations, news, sales, or by means of any other media, or by its inclusion in a private or public database. 

| factors 

| 

by 

| 

the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of 

| 

Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any 

| 

related parties assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its 

| 

Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): 

(maz sotas] 

Property Address: 

6921 Serena Dr 

City: Unionville 

State: MI 

Zip Code: 48767-9772 

Client: 

Homeowner. 

Address: 

Appraiser: 

Thomas A Reinbold, RAA 

Address: 

3922 Mystic Tri, Saginaw, MI 48603 

- The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser 

of it being under responsible ownership. 

- The appraiser may have provided a sketch in the appraisal report fo show approximate dimensions of the improvements, and any such 

is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of ts size. Unless 

otherwise indicated, a Land Survey was not performed. 

other 

data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the 

appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 

- The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific 

arrangements to do so have been made beforehand. 

ni a cost approach is included in this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and 

es 

conjunction 

with any other appraisal and are invalid if they are so used. Unless otherwise specifically indicated, the cost approach value is not an 

insurance 

value, and should not be used as such. 

- The appraiser has noted in the appraisal report any adverse conditions (including, but not limited to, needed repairs, depreciation, the 

presence 

of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aware of during 

such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the 

the property. 

- The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she 

considers to be relizble and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items 

that were furnished by other parties. 

- The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal 

Practice, and any applicable federal, state or local laws. 

If this appraisal i indicated as subject to satisfactory completion, repairs, or alterations, the appraiser has based his or her appraisal report 

and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. 

ert does not become a party to the appraiser-client relationship. Any persons receiving this appraisal report because of disclosure 

requirements 

assignment, 

~The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public, through 

- An appraisal of real property is not a ‘home inspection’ and should not be construed as such. As part of the valuation process, the appraiser 

performs a non-invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent. The 

presence 

of such conditions or defects could adversely affect the appraiser's opinion of value. Clients with concems about such potential negative 

are encouraged to engage the appropriate type of expert to investigate. 

The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible 

assignment results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended use of the 

appraisal report. Reliance upon this report, regardless of how acquired, by any party or for any use, other than those specified in this report 

Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and 

conclusions. 

Copyright® 2007 

, 

Inc. 

umocded 

3 

h 

acinowiedged 

DRESIDENTIAL 

ramon 

10: mi sony sano 

SORE oq

(rags #50124] 

Certifications 

Fileho: 20260374 

| 

Property Address: 

921 Serena Dr 

Ch: Unionville 

State: MI 

Zip Code: 48767-9772 

W Cliet: 

Homeowner 

Address: 

[Appraiser 

Thomas 

A Reinbold, RAA 

Address: 

_3922 Mystic 

Tr, Saginaw, Mi 48603 

APPRAISER'S CERTIFICATION 

| certify 

that, to the best 

of my knowledge and belief: 

| 

- The statements of fact contained in this report are true and correct 

- The crediblity of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limited only by 

| 

the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and 

| 

conclusions. 

ul 

» | Ll present or prospective interest in the property that is the sublect of this report and no personal interest with respect to the parties 

| 

involved. 

| 

- I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 

~My engagement In this assignment was not contingent upon developing or reporting predetermined results. 

| 

- My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction 

| 

in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a 

subsequent event directly related to the intended use of this appraisal. 

- My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of 

Professional Appraisal Practice that were in effect at the time this report was prepared. 

~1 did not base, either partially or completely, my analysis and/or the opinion of value in the appraisal report on the race, color, religion, 

| 

sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property, or of the present 

owners or occupants of the properties in the vicinity of the subject property. 

| 

- Unless otherwise indicated, 

| have made a personal inspection of the property that is the subject of this report. 

| 

- Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification. 

Additional Certifications: 

DEFINITION OF MARKET VALUE *: 

Market value means the most probable price which a property shoud bring in a competitive and open market under all conditions requisite 

to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. 

E hve this definition is the consummation of a sale as of a specified date and the passing of title from seller 

to buyer under conditions 

whereby: 

1. Buyer and seller are typically motivated; 

| 

2. Both parties are well informed or well advised and acting in what they consider their own best interests; 

3. A reasonable time Is allowed for exposure in the open market; 

4, Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 

| 

5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions 

| granted by anyone associated with the sale. 

| 

* This definition is from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions 

Reform, Recovery, and Enforcement Act (FIRREA) of 1989 between July 5, 1990, and August 24, 1990, by the Federal Reserve System 

| (FRS), National Credit Union Administration (NCUA), Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), 

|| and the 

Office of Comptroller of the Currency 

(OCC). This definition is also referenced in requlations jointly 

published by 

the OCC, OTS, 

FRS, an 

Client Contact: 

Cliet Name: 

Homeowner 

~ 

[E-Mail: 

Address: 

| APPRAISER 

' 

SUPERVISORY APPRAISER (if required) 

i 

or CO-APPRAISER (if applicable) 

l 

h 

£ 

Tons 

( 

—_— 

Appraiser Name: 

Thomas A Reinbold, RAA 

Co-Appraiser Name: 

g Company: 

Residential Appralsal Services 

Company: 

5| 

Phone: 

(989) 781-5100 

Fax: 

Phone: 

Fax 

E-Mail: fom@miappraisals.com 

E-Mail: 

Date Report Signed: 

03/18/2026 

Date Report Signed: 

License or Certfication #: 

~~ 1204000502 

State: 

Mi 

License or Certification #: 

State: 

| 

Designation: ~~ Certified Residential Appraiser 

Designation: 

| Expiration Date of License or Certification: 

07/31/2026 

Expiration Date of License or Certification: 

Inspection of Subject: 

@ Imerior & Exterior 

Q 

Exterior Only 

~~ O None 

{Inspection of Subject: 

© Interior & Exterior 

Q Exterior Only 

~~ OO None 

Date of Inspection: 

Date of Inspection: 

RESIDENTIAL 

CopyTGPRE 2007 

114 od, 

TH Ty DB (A 004c4dUrvnohe WHGL WIR pRTIon, DOWEYS, 414 G0, 

S00 aAonfedd sd cldts. 

Form GPRES2AD - "TOTAL" appraisal software by a la mods, inc. - 1-800-ALAMODE 

3/2007

Comesan | 

Supplemental Addendum 

Fig No. 20260374 

[ Borrower 

Tim Dillon 

Property Address 

6921 Serena 

Dr 

City 

Unionville 

County Tuscola 

Stale 

MI 

Zip Code 

48767-9772 

Lender/Client 

Homeowner 

Appraisal Addendum 

1. The property appraised is assumed to be in fee simple title, free and clear of all debts, liens, mortgage, encumbrances, or 

leases of an adverse nature unless so specified within this report. It is further assumed that all real estate laxes and special 

assessments have been paid in full. 

2. 

Itis assumed that there is full compliance with all applicable federal, state and local regulations and laws unless 

non-compliance is stated, defined and considered in the appraisal report. It is also assumed that all applicable zoning and use 

regulations and restrictions have been complied with, unless a non-conformity has been stated, defined and considered in the 

appraisal report. 

3. 

It Is assumed that all required licenses, consents or other legislative or administrative authority from any local, state or 

national governmental or private entity or organization have been or can be obtained or renewed for any use on which the value 

estimate contained in the report is based. 

4. 

Itis assumed that the utilization of the land and improvements is within the boundaries or property lines of the property 

described and that there is no encroachment or trespass unless noted in the report. 

5. On all appraisals subject to satisfactory completion, repairs, or alterations, all appraisals that are subject to or under 

construction, and/or all appraisals subject to rehabilitation, modernization, or remodeling, the appraisal report and valuation 

conclusions assume, and are contingent upon completion of the improvements within a reasonable period of time, using quality 

workmanship and locally acceptable materials, and further assumes substantial compliance with the plans and specifications 

provided to the appraiser. 

6. Any map included in the appraisal report is generated by A La Mode mapping and designed to illustrate only the approximate 

location of the subject and/or comparables used. 

7. Appraisers are required 

to be licensed and/or certified and are regulated by the State of Michigan, Department of Licensing 

and Regulatory Affairs, Bureau of Professional Licensing, P.O. Box 30670, Lansing, MI 48909. Aaron Thomas Miller, a 

Licensed Limited Real Estate Appraiser #1201076194 (trainee), provided substantial assistance in the completion of this report, 

in all of the following aspects: Complete inspection of the interior and exterior (under the supervision of a certified appraiser), 

neighborhood, site and improvement data gathering, the taking of all relevant photos, complete analysis of all relevant data, 

completion of the sales comparison grid, final value determination and participation in the final review, analysis and value 

determination. Mr. Miller has apprenticed for six years, with the first 18 months under full supervision. He has now completed all 

experience and most educational requirements for certification and will be submitting his application in 2025. He is fully capable 

of completing an appraisal, and requires only minimal supervision. 

8. This appraisal conforms to the Uniform Standards of Professional Appraisal Practice (USPAP) adopted by the Appraisals 

Standards Board of The Appraisal Foundation. 

9. The size of porches, decks, patios, etc and detached garages are often approximate, as no adjustment to comps is possible, 

due to lack of sizes in MLS data. 

10. At this time, all sold comparable "sales" photos are file photos, MLS photos, or gleaned from another on-line source. 

11. The inspection of the comparables is limited to what is visible from the road. If the comp has been inspected as part of an 

appraisal, this is noted in the "Data and Verifications sources” in the Sale Comparison Approach. 

12. No search for delinquent taxes was performed. 

13. 

Field observations are not an inspection to reveal defects in the subject property, only readily observable conditions. 

14. The appraiser is not a mold inspector and has no expertise in that field. 

15. Clear, unobstructed photos of the comps are not always possible, due to trees, landscaping and/or excessive set-backs. All 

photos are taken from public roads and the appraiser makes no attempt at trespassing to obtain better photos of the house. 

When the improvements are not visible from the road, the appraiser will rely on the MLS photos and/or REALTOR comments. 

16, Acceptance of and/or use of this appraisal report constitutes acceptance of the foregoing assumptions and limiting 

conditions found here and elsewhere within 

this report. 

17. The appraiser adhered to their State Licensing Requirements and USPAP, as it relates to this specific assignment. 

PLEASE NOTE: The economic life of a residential appraisal is six months. If this report is over six months old, the comps, 

market conditions, condition of the subject, available financing, etc may have changed. These factors could very well render the 

appraised value inaccurate. Therefore, a report over six months. is no longer valid, unless an update or recertification has been 

performed. 

Environmental Disclaimer- 

The value estimated is based on the assumption that the property is not negatively affected by the existence of hazardous 

substances or detrimental environmental conditions unless otherwise stated in this report. The appraiser is not an expert in the 

identification of hazardous substances or detrimental environmental conditions. The appraisers’ routine inspection of and 

inquiries about the subject property did not develop any information that indicated any apparent significant hazardous 

substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this 

report. However, it is not impossible that tests and inspections made by a qualified hazardous substance and environmental 

expert would reveal the existence of hazardous substances or detrimental environmental conditions on or around the property 

that would negatively affect it's value. 

APPRAISER INDEPENDENCE 

No employee, director, officer, or agent of the Seller, or any other third party acting as joint venture partner, independent 

contractor, appraisal company, appraisal management company, or partner on behalf of the Seller has influenced or attempted 

to influence the development, reporting, result, or review of this assignment through coercion, extortion, collusion, 

compensation, instruction, inducement, intimidation, bribery ar in any other manner. 

| represent and warrant that, as of the date of this Report, 

| have had no contact with anyone that would in any way be 

construed as a violation of the Appraiser Independence Requirements; the only individuals with whom | have had any contact 

regarding my preparation of this Report have been limited to representatives of AMC or clients designated agent and the 

designated individual required for entry into the subject property for purposes of inspection. No unauthorized agent or 

representative of lender/client whose name appears on the first page of this Report has contacted me directly and 

| am 

obligated to and would report any such unauthorized contact, whether in person, by phone, or electronically immediately. 

Sales Comparison Addendum 

The comps selected for this assignment are the most similar and relevant currently available, based upon a thorough search of 

the MLS system and/or county records where relevant. The comps selected and used were chosen because they are 

locationally, physically, and functionally the most similar to the subject property available at this time, making them the most 

relevant, situated in as similar settings as possible and requiring the minimum adjustments of the available sales. 

Form TADD - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Comoran] 

Supplemental Addendum 

File No. 20260374 

Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscola 

State 

m1 

Zip Code 48767-9772 

Lender/Client 

Homeowner 

The comparable search completed is based on the following criteria, age, size, amenities and location. Price is not a 

consideration, with price range determined by the comps found in the search. 

NOTES: The MLS is considered the best source, as the data provided far exceeds what is available in the county records, which 

typically have, at most, size, style, total sale price, ignoring condition, accurate room counts, amenities, seller motivation, 

concessions, etc. 

The individual adjustments are a reflection of an amenity to the market and need to be completed accurately, so that a credible 

report is produced with regards to the intended users of the report and the appraiser's peers. Adjustments only need to be made 

and should be made when there is a significant, measurable difference between the subject property and a comparable sale. By 

measurable, 

| mean measurable in the marketplace. Such that a typical purchaser would recognize this difference and take it 

into consideration when making a buying decision. When such a difference occurs, it is incumbent on the appraiser to find 

homes, both with and without this difference/amenity to analyze the market reaction, if possible. 

The analysis and reasoning used to formulate the appropriate adjustments in this report are based on ongoing market analysis 

from 2014 to date, where an individual factor is apparent in the comparison of two similar homes. Whenever this occurs (not 

always possible in the area, due to the highly diverse nature of home designs, ages, styles, size, sites and amenities found in 

the tri-county and surrounding rural locations) analysis is completed and logic and reasoning are updated. Markel analysis used 

in determining adjustment factors: 

Time adjustments are made only when a discernable decline in the overall market and/or competitive area is noted in the year 

to year analysis, or conversely in an increase beyond the normal inflationary factors is determined to have occurred in the year 

to year analysis, as this is a seasonal market. 

Concession adjustments are made at the full dollar amount. This is due to the market not having fixed concession amounts, 

financing type not withstanding. Concessions vary from 0% to 6%. The full dollar amount is therefore the correct adjustment, as 

the net proceeds to the seller are reduced by that amount. 

The location adjustments are made when the location, of the subject and/or comparables has positive or negative factors that 

reflect on the overall value of property, i.e. waterfront, superior subdivision or school system, busy road or an indicated declining 

market place. 

View adjustments are made to the subject or comparables having a superior or inferior view factor that has been demonstrated 

in the market place. The adjustments for this two factors have been found to range from 0% to 10%. i.e. busy roads, which tend 

to fall at the 3-5% threshold. 

Site adjustments in lots are determined by the contributory value of the land to the whole. Acreage sites are adjusted on a per 

acre value, based on the current market place's indication of acreage site values on comparable parcels that have been sold. 

Location, site and view adjustments are often cumulative, with the factors often overlapping. This means you must consider all 

three in total when determining the appropriate adjustments. 

Design adjustments, while rare, are made when a particular design or design feature is viewed by the majority of buyers to 

make the property either more or less acceptable in the market place. 

Quality and condition adjustments have routinely found to be either 5 or 10% #, with obviously superior/inferior enhancements 

producing a corresponding difference in value. These adjustments are per factor, with C1 and C2 being equal, in most cases. 

This has also been found to be correct in the functional utility or inutility of a home, with a home that demonstrates a significant 

functional deficiency resulting in a 5 to 10% 

change in value and/or marketability. The adjustments will be base on the 

average sale prices of the comparable sales used. 

Where quality, updating and condition are comparable, the actual age may not require an adjustment. Note:When considering 

the condition adjustments, there are six ratings. While C1 (new), C2 (like new) and C6 (uninhabitable) are relatively definitive, 

the ratings of C3, C4 and C5, are not so clearly defined. i.e. For example, in looking at a home that meets a particular rating, for 

the purpose of this example, C4. Within the C4 classification, you can have a home that is nearly a C3 (well maintained, with 

superior upkeep, but no extra updates, which will maintain its C4 rating and with kitchen and/or bath updates, may even reach a 

C3 rating), or conversely nearly a C5 (a home that meets the definition of C4, but has inferior overall upkeep, which, if this lack 

of upkeep continues will cause a further decline, until the rating falls to C5). While both are C4, an adjustment may be 

necessary to reflect these differences. 

Any differences in room counts can be accounted for in the adjustment for sf, except in the case of baths which is an additional 

adjustment. There is no empirical evidence that an added bedroom, den, rec room, etc creates a market reaction separate from 

size, after factoring in condition, quality and age. 

Bathroom adjustments reflect past bracketed appraisal indicating a 4-5% adjustment for a full bath and 2-2.5% adjustment for a 

lavatory are appropriate. 

Condition, quality and/or age adjustments, if present, reflect the quality of construction, the degree of updating (effective age) 

and the overall maintenance (condition), based on personal inspection and MLS data and are often a combination of all three 

factors, when considering effective age. Where quality, updating and condition are comparable, the actual age may nol require 

an adjustment. Comp choices are made to reflect this, with our.sf adjustments based on our continuing research showing the 

contributive value of additional sf to fall within the 30-60% range of the sale price per sf. The average and median were both 

closer to 40-50%, which is the factor used in most reports. Of course, where the homes are all very similar, the sf factor was 

closer to and sometimes in excess of the 60% high, with the range closer to 40-70%+. Conversely, in areas with a wide 

dispersion of styles, sizes, amenities, etc, the factor was closer to the 30%, with the range closer to 20-40%. In outlier homes, 

with large sf, the factor fell even further, with the factor closer to 20% and the range closer to 10-30%. In acreage or waterfront 

sales the land is factored out. 

Basement sf fell between 20 and 30% of above grade sf value, with a median of 25%, which will most often be the factor used. 

In acreage or waterfront sales the land is factored out, as it reflects a higher percentage of the whole. 

Explanation of basement adjustments: Line one is the adjustment for overall sf + finished sf. Line two is the adjustment for the 

Form TADD - TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Supplemental Addendum 

Fie No. 20260374 

Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscota 

State 

MI 

Zp Code 

48767-9772 

Lender/Client 

Homeowner 

added benefit of room count in the basement, over and above the line one adjustment for finished sf. i.e. a basement bath adds 

more than the sf adjustment on line one and therefore requires an added adjustment or an area that is finished extraordinarily 

well may need a positive line two adjustment, conversely a finished area that lacks desirability may require a negative 

adjustment. 

Heating/Cooling: No specific conventional heating system has been shown to provide a consistent posilive/negative effect on 

value or marketability. Central air has an impact on value of 2% t, while individual air is 0 to .5% at most and generally within 

the season. 

Energy efficient designs or factor differences and adjustments are often based on limited data and past bracketed appraisals. 

i.e. geo-thermal systems have been found to result in a 3% 

positive adjustment, whole house generators have been shown to 

produce a 1 to 2% positive adjustment. Energy Star rated homes sell consistently at 3-5% + higher than their non- Energy Star 

counterparts. 

Garage adjustments are reflective of past bracketed appraisals, which have indicated a contributory value for garages of 

5-4-3-2% + for 1-2-3-4 cars. Carports are 1-2% 

Porch/Patio/Deck adjustments reflect past bracketed appraisals, indicating a contributory value for this amenity of 1-3% #, with 

normal porches, decks, patios weighted at 1-2% #, screened/enclosed at 2% + and 3 season rooms at 3-4% t, 4 season rooms 

are heated/cooled and considered living area. 

Fireplace adjustments have shown to be 1% for the first, .05% second, with .05-1% for wood stoves. 

Custom line two adjustments cover a variety of items some of which are highlighted here: sheds 0%, storage buildings (bigger 

than a shed, smaller than a garage or pole barn) .5-2%, pole barns/extra garages 5-10%, sprinkler system 2%, fence 1-2%, 

generator 2-3%. 

Custom line three adjustments also cover a variety of items some of which are highlighted here: AG pool/spa 0%, IG pool 1-4%, 

pond 1-3%. 

+ Comparable Summary 

Comparables Summary & Estimated Indicated Value 

Sale Price 

NetAdj% 

GrsAdj% 

Ind Value 

Weight 

Comp #1: 

215,000 

24.6 

70.6 

267,840 

28.24 

Comp #2: 

169,000 

34.2 

42.2 

226,850 

36.99 

Comp #3: 

250,000 

10.2 

49.4 

224,570 

34.77 

ESTIMATED INDICATED VALUE OF THE SUBJECT: 238,000 

+ GP Residential: Sales Comparison Approach - Summary of Sales Comparison Approach 

The comps selected for this assignment are the most similar and relevant currently available, based upon a thorough 

search of the MLS system and/or county records where relevant. The comps selected and used were chosen because 

they are locationally, physically, and functionally the most similar to the subject property available at this time, making 

them the most relevant, situated in as similar settings as possible and requiring the minimum adjustments of the 

available sales. 

The comparable search completed is based on the following criteria, age, size, amenities and location. Price is not a 

consideration, with price range determined by the comps found in the search. 

Condition and quality adjustments are based on 5% and 10%, respectively, of the sales prices of the relevant 

comparable sales. 

- 

SF adjustment based on $65, basement SF adjustment based on $16, rounded to nearest $100, with no adjustment for 

less than 100 sf difference. 

The six month guideline was exceeded, however, the comparables provided are the most relevant presently available. 

This Is not uncommon in a seasonal market. Market analysis reflects a stable market in year to year analysis. 

It is normal for rural properties to exceed the one, three and even five mile guidelines, as there are limited properties, 

many on acreage parcels interspersed among significant vacant land. 

NOTES: The MLS is considered the best source, as the data provided far exceeds what is available in the county 

records, which typically have, at most, size, style, total sale price, ignoring condition, accurate room counts, amenities, 

seller motivation, concessions, etc. 

The individual adjustments are a reflection of an amenity to the market and need to be completed accurately, so that a credible 

report is produced with regards to the intended users of the report and the appraiser's peers. Adjustments only need fo be made 

and should be made when there is a significant, measurable difference between the subject property and a comparable sale. By 

measurable, 

| mean measurable in the marketplace. Such that a typical purchaser would recognize this difference and take it 

into consideration when making a buying decision. When such a difference occurs, it is incumbent on the appraiser 

to find 

homes, both with and without this difference/amenity to analyze the market reaction, if possible. 

The analysis and reasoning used to formulate the appropriate adjustments in this report are based on ongoing market analysis 

from 2014 to date, where an individual factor is apparent in the comparison of two similar homes. Whenever this occurs (not 

always possible in the area, due to the highly diverse nature of home designs, ages, styles, size, sites and amenities found in 

the tri-county and surrounding rural locations) analysis is completed and logic and reasoning are updated. Market analysis used 

in determining adjustment factors: 

Form TADD - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Supplemental Addendum 

File No. 20260374 

Bomower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscola 

Stale 

MI 

Zp Code 48767-9772 

Lender/Client 

Homeowner 

Time adjustments are made only when a discernable decline in the overall market and/or competitive area is noted in the year 

to year analysis, or conversely in an increase beyond the normal inflationary factors is determined to have occurred in the year 

to year analysis, as this is a seasonal market. 

Concession adjustments are made at the full dollar amount. This is due to the market not having fixed concession amounts, 

financing type not withstanding. Concessions vary from 0% to 6%. The full dollar amount is therefore the correct adjustment, as 

the net proceeds to the seller are reduced by that amount. 

The location adjustments are made when the location, of the subject and/or comparables has positive or negative factors that 

reflect on the overall value of property, i.e. waterfront, superior subdivision or school system, busy road or an indicated declining 

market place. 

View adjustments are made to the subject or comparables having a superior or inferior view factor that has been demonstrated 

in the market place. The adjustments for this two factors have been found to range from 0% to 10%. i.e. busy roads, which tend 

to fall at the 3-5% threshold. 

Site adjustments in lots are determined by the contributory value of the land to the whole. Acreage sites are adjusted on a per 

acre value, based on the current market place's indication of acreage site values on comparable parcels that have been sold. 

Location, site and view adjustments are often cumulative, with the factors often overlapping. This means you must consider all 

three in total when determining the appropriate adjustments. 

Design adjustments, while rare, are made when a particular design or design feature is viewed by the majority of buyers to 

make the property either more or less acceptable in the market place. 

Quality and condition adjustments have routinely found to be either 5 or 10% #, with obviously superior/inferior enhancements 

producing a corresponding difference in value. These adjustments are per factor, with C1 and C2 being equal, in most cases. 

This has also been found to be correct in the functional utility or inutility of 

a home, with a home that demonstrates a significant 

functional deficiency resulting in a 5 to 10% + change in value and/or marketability. The adjustments. will be base on the 

average sale prices of the comparable sales used. 

Where quality, updating and condition are comparable, the actual age may not require an adjustment. Note:When considering 

the condition adjustments, there are six ratings. While C1 (new), C2 (like new) and C6 (uninhabitable) are relatively definitive, 

the ratings of C3, C4 and CS, are not so clearly defined. i.e. For example, in looking at a home that meets a particular rating, for 

the purpose of this example, C4. Within the C4 classification, you can have a home that is nearly a C3 (well maintained, with 

superior upkeep, but no extra updates, which will maintain its C4 rating and with kitchen and/or bath updates, may even reach a 

C3 rating), or conversely nearly a C5 (a home that meets the definition of C4, but has inferior overall upkeep, which, if this lack 

of upkeep continues will cause a further decline, until the rating falls to C5). While both are C4, an adjustment may be 

necessary to reflect these differences. 

Any differences in room counts can be accounted for in the adjustment for sf, except in the case of baths which is an additional 

adjustment. There is no empirical evidence that an added bedroom, den, rec room, etc creates a market reaction separate from 

size, after factoring in condition, quality and age. 

Bathroom adjustments reflect past bracketed appraisal indicating a 4-5% adjustment for a full bath and 2-2.5% adjustment for a 

lavatory are appropriate. 

Condition, quality and/or age adjustments, if present, reflect the quality of construction, the degree of updating (effective age) 

and the overall maintenance (condition), based on personal inspection and MLS data and are often a combination of all three 

factors, when considering effective age. Where quality, updating and condition are comparable, the actual age may not require 

an adjustment. Comp choices are made to reflect this, with our.sf adjustments based on our continuing research showing the 

contributive value of additional sf to fall within the 30-80% range of the sale price per sf. The average and median were both 

closer to 40-50%, which is the factor used in most reports. Of course, where the homes are all very similar, the sf factor was 

closer to and sometimes in excess of the 80% high, with the range closer to 40-70%+. Conversely, in areas with a wide 

dispersion of styles, sizes, amenities, etc, the factor was closer to the 30%, with the range closer to 20-40%. In outlier homes, 

with large sf, the factor fell even further, with the factor closer to 20% and the range closer to 10-30%. In acreage or waterfront 

sales the land is factored out. 

Basement sf fell between 20 and 30% of above grade sf value, with a median of 256%, which will most often be the factor used. 

In acreage or waterfront sales the land is factored out, as it reflects a higher percentage of the whole. 

Explanation of basement adjustments: Line one is the adjustment for overall sf + finished sf. Line two is the adjustment for the 

added benefit of room count in the basement, over and above the line one adjustment for finished sf. i.e. a basement bath adds 

more than the sf adjustment on line one and therefore requires an added adjustment or an area that is finished extraordinarily 

well may need a positive line two adjustment, conversely a finished area that lacks desirability may require a negative 

adjustment. 

Heating/Cooling: No specific conventional heating system has been shown to provide a consistent positive/negative effect on 

value or marketability. Central air has an impact on value of 2% +, while individual air is 0 to .5% at most and generally within 

the season. 

Energy efficient designs or factor differences and adjustments are often based on limited data and past bracketed appraisals. 

i.e. geo-thermal systems have been found to result in a 3% 

positive adjustment, whole house generators have been shown to 

produce a 1 to 2% positive adjustment. Energy Star rated homes sell consistently at 3-5% + higher than their non- Energy Star 

counterparts. 

Garage adjustments are reflective of past bracketed appraisals, which have indicated a contributory value for garages of 

5-4-3-2% * for 1-2-3-4 cars. Carports are 1-2% 

Porch/Patio/Deck adjustments reflect past bracketed appraisals, indicating a contributory value for this amenity of 1-3% #, with 

normal porches, decks, patios weighted at 1-2% +, screened/enclosed at 2% + and 3 season rooms at 3-4% +, 4 season rooms 

are heated/cooled and considered living area. 

Fireplace adjustments have shown to be 1% for the first, .05% second, with .05-1% for wood stoves. 

Form TADD - “TOTAL appraisal software by a la mode, inc. - 1-800-ALAMODE

Supplemental Addendum 

File No. 20260374 

Bomower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscola 

State 

MI 

Zp Code 48767-9772 

Lender/Client 

Homeowner 

Custom line two adjustments cover a variety of items some of which are highlighted here: sheds 0%, storage buildings (bigger 

than a shed, smaller than a garage or pole barn) .5-2%, pole barns/extra garages 5-10%, sprinkler system 2%, fence 1-2%, 

generator 2-3%. 

Custom line three adjustments also cover a variety of items some of which are highlighted here: AG pool/spa 0%, 1G pool 1-4%, 

pond 1-3%. 

+ GP Residential: Cost Approach - Comments on the Cost Approach 

The Marshall & Swift Residential Cost Service, combined 

with information from local building trades personnel, is utilized in the 

development of the cost approach. See attached drawing. The Cost Approach does not meet the rule of substitution,and 

if 

considered, was not deemed applicable, given age and would be considered only fo the extent it supported the Sales Approach. 

It is only considered a viable indicator of value in new construction, where a typical buyer would consider new construction in 

making their buying decision, and is not required by Fannie Mae in existing homes. Per Appraiser's Certification Number 4, this 

report relies only on the Sales Comparison Approach. 

Economic life is calculated by subtracting the effective age from 70 years. 

« Indicated Weight Value 

Estimated indicated value is determined by using the Gross Adjustment of sale price for each comparable as a measure of the 

relative quality of the comp. The Indicated Value is derived by multiplying the weight of each comp by the Adjusted Sale Price of 

that comp, repeating for each property, then adding them all together. This weighted average is used as the indicated value of 

the subject. 

As with any method, this technique is not perfect. However, 

it does do a very good job of giving more weight to the most similar 

comps while at the same time minimizing values near the extremes of the indicated value range. 

Form TADD - “TOTAL” appraisal software by a la mode, inc. - 1-800-ALAMODE

Subject Photo Page 

[Bomower 

Tim Dillon 

Property Address 6921 Serena Dr. 

City 

Unionville 

County Tuscola 

State 

MI 

Zip Code 

48767-9772 

Lender/Cllont 

Homeowner 

Subject Front 

6921 Serena Dr 

Sales Price 

Gross Living Area 

1,678 

Total Rooms 

Total Bedrooms 

Total Bathrooms 

Location 

View 

Site 

19,720 sf 

Quality 

Average+ 

Age 

1 

Subject Street 

Form PIC3X5.SR - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Interior Photos 

Bomower 

Tim Dillon 

Property Address 

6921 Serena Dr 

State 

MI 

Zip Code 

48767-9772 

City 

Unionville 

County Tuscola 

Lendar/Client 

Homeowner 

Living Room 

Kitchen 

Bathroom 

Bathroom 

Loft 

Form PICINTS - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Interior Photos 

| Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscola 

State 

M1 

Up Code 

48767-9772 

|Lender/Client 

Homeowner 

Street opposite way 

Water View 

Additional front/side 

Additional rear/side 

Form PICINTS - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Interior Photos 

Bomower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscola 

State 

MI 

Zp Code 

48767-9772 

[Lender/Cllent 

Homeowner 

Finished Storage Building 

Finished Storage Building - Interior 

Finished Storage Building - Interior 

Finished Storage Building - Interior 

Finished Storage Building - Interior 

Finished Storage Building - Interior 

Form PICINTS - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Comparable Photo Page 

Tim Dillon 

| Bomotwer. 

Property Address 

6921 Serena Dr 

: 

Gity 

Unionville 

County Tuscola 

State 

MI 

Zip Code 

48767-9772 

[Lender/Client 

Homeowner 

Comparable 

1 

9896 Lakeside Dr 

Prox.o Subject 

16.40 miles NE 

Sale Price 

215,000 

Gross Living Area 

832 

Total Rooms 

5 

Total Bedrooms ~~ 2 

Total Bathrooms ~~ 1.0 

Location 

N:WuFr;Res 

View 

N;Wir;Res 

Site 

4356 sf 

Quality 

Average 

Age 

69 

Comparable 2 

2222 Rose Island Rd 

Prox. to Subject 

10.12 miles NE 

Sale Price 

169,000 

Gross Living Area 

1,100 

Total Rooms 

Total Bedrooms 

Total Bathrooms 

Comparable 3 

11566 Robert Dr 

Prox. 

to Subject 

10.20 miles NE 

Sale Price 

250,000 

Gross Living Area 

1,500 

Total Rooms 

7 

Total Bedrooms 

~~ 

3 

Total Bathrooms ~~ 2.0 

Location 

N;WtrFr;Res 

View 

N;Wir;Res 

Site 

13910 sf 

Quality 

Average 

Age 

54 

Form PIC3X5.CR - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Building Sketch 

Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

Counly Tuscola 

State 

MI 

Tip Code 

48767-9772 

Lender/Cllent 

Homeowner 

31.8ft 

16.2ft 

£| 

Closed 

Porch 

IS 

d 

3 

Beth 

[1136435 ft] 

16.2ft 

Bedroom 

16.31 

I] 

£ 

a 

First FloorLaundry 

2 

ad 

[1260.45 Sq ft] 

Ld 

& 

] 

Bo 

Lofts 

nished Outbuilding 

{, 

Living 

«Second Floor © 

© 

HE 

Kitchen 

2 

wi 

~ | 

[426.68 Sq ft] 

[417.28 Sq ft] N 

31.8ft 

16.3ft 

16.2ft 

TOTAL Sketch by a ia mode 

Area Calcutations Summary. 

Living Area 

Calculation Details 

First Floor 

1260.5 5q ft 

31.8 x 39.6 = 

1260.5 

Second Floor 

4173Sq ft 

256x163 = 

417.3 

Total Living Area (Rounded): 

1678 Sq ft 

Non-living Area 

Finished Outbuilding 

q2675q 

162% 263 

= 

426.7 

Closed Porch 

11345qR 

162x7 

= 

1134 

Form SKT.BLDSKI - “TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Location Map 

County Tuscola 

Stile MI 

ZoCode 48767-9772 

| 

ir. 

oT 

isp data ©2028 Googie 

2m f—t3+f Teme 

Form MAP.LOC - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Aerial Map 

Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County Tuscola _ 

State 

MI 

Zip Code 

48767-9772 

Lender/Client 

Homeowner 

a la mode, 

inc. 

SUBJECT 

6921 Serena Or 

Unlonville, MI 46767-9772 

Form MAP.LOC - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Page # 19.0124 

Flood Map 

Borrower 

Tim Dillon 

Property Address 

6921 Serena 

Dr 

City 

Unionville 

County Tuscola 

State 

MI 

Zip Code 48767-9772 

Lender/Client 

Homeowner 

Prepared for. Residential Appraisal Services 

InterFlood........ 

om 

MAP DATA 

MAP LEGEND 

er 

oh Sd 

FEMA Special Flood Hazard Area: Yes 

[[] Amas inundated by 500-year flooding 

Protected Areas 

Map 

Number: 26457C0037E 

Bi 

[ZT] Arens undated by 100-year flooding 

Floodway 

Map Date: April 03, 2012 

[CT] velocity Hazard 

OO) subject Area 

FIPS: 286157 

Form MAP.FLOOD - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

License 

[Bomawer 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County 

Tuscola 

State 

MI 

Zip Code _ 48767-9772 

Lender/Client 

Homeowner 

covnion 

STATE 

OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

BUREAU 

OF PROFESSIONAL LICENSING 

CERTIFIED RESIDENTIAL REAL ESTATE APPRAISER LICENSE 

THOMAS ALAN REINBOLD 

J 

303 

WAY 

12040d0sa2 

07/91720en 

24123090538 

ERTS 

TAT 

cas 

Form SCNLGH - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

E&O Insurance 

Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr. 

City 

Unionville 

Counly Tuscola _ 

Stale 

MI 

Zip Code 

48767-9772 

Lender/Client 

Homeowner 

Accelerant National Insurance Company 

(A Stock Company) 

400 Northridge Road, Suite 800 

Sandy Springs, GA 30350 

REAL ESTATE APPRAISERS 

ERRORS AND OMISSIONS INSURANCE POLICY 

DECLARATIONS 

NOTICE: THIS IS A “CLAIMS MADE AND REPORTED" POLICY. THIS POLICY REQUIRES THAT A CLAIM 

BE MADE AGAINST THE INSURED DURING THE POLICY PERIOD AND REPORTED TO THE INSURER, 

IN WRITING, DURING THE POLICY PERIOD OR EXTENDED REPORTING PERIOD. 

PLEASE READ YOUR POLICY CAREFULLY. 

Policy Number: NAX40PL104886-02 

Renewal of: NAX40PL104986-01 

1. 

Named Insured: Thomas A Reinbold 

2. 

Address: 3922 Mystic Trl 

Saginaw, MI 48603 

To: November 11, 2028 

3. 

Policy Perlod: 

From: November 

11, 2025 

12:01 AM. Standard Time at the address of the Named Insured as stated in item 2. Above. 

4. 

Limitof Liablilty: 

Each Claim 

Policy Aggregate 

Damages Limit 

of Liability 

4A. 

§ 1,000,000 

4C. $ 1,000,000 

Claim Expenses Limitof Liability 

4B. 

$ 1,000,000 

4D. § 1,000,000 

5. 

Deductible (Inclusive of Claims Expenses): 

Each Clalm 

Aggregate 

BA. $500 

6B. $1,000 

8. 

Policy Premium: § 889 

7. 

Retroactive Date: November 11, 2009 

8. 

Notice to Company: Notice of a Claim or Potential Claim should be sentto: 

OREP Insurance Services: 

rep.ol 

8353 El Cajon Blvd, Sulte 124-605 

Sen Diego, CA 92116 

9. 

Program Administrator: OREP Insurance Services, LLC — appraisers@orep.org 

10. Forms and Endorsements Attached at Policy Inception: See Schedule of Forms 

If required by state law, this policy will be countersigned by an authorized representative of the Company. 

ease Peck 

Date: September 18, 2025 

By: 

Authorized Representative 

N DEC 4000004 22 

Pagelof1 

Form SCNLGH - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Qualifications 

Qualifications of Thomas A Reinbold, RAA 

Thomas A Relnbold, RAA 

7497 Gratiot Rd 

Saginaw, MI 48609 

989-781-5100 

- Fax:989-781-5180 Cell: 989-239-1498 

1om®Mtaporaisals.com 

EDUCATION: 

Arthur Hil High School, Saginaw, Mi 1964 

REALTOR Alum-University of Michigan-Rea! Estate I&II, Appralsal, Finance and Law 

Two yess program-Delta College-Business, Computer Ops, Accounting. Math, English, etc. 

Appraisal Institute completed courses-Real Estate Syndications (30 days), Economics, Historical 

Valuation, UFFI, Computer spps in appraising, Word, Use of URAR in communication of the appraisal, 

report writing, etc. 

B-Yearly continuing education 

PROFESSIONAL DESIGNATION AND ASSOCIATIONS: 

Designation-Founding and continuing member of the National Association of REALTORS appraisal 

section-RAA (Residentlally Accredited Appraiser) 

Member National, State and Local REALTOR associations 

Associate Member-The Appraisal Foundation 

FHA certified appraiser 

FULL TIME APPRAISAL EXPERIENCE: 

State licensed since 1981. State licensed appraiser since 1991, when appraiser licensing went into effect. 

State certified appraiser since 2003. 

ASSIGNMENTS COMPLETED INCLUDE: 

Legal, fire related and tax appraisals, various court and state appearances including divorce, probate and 

bankruptcy valuations; SEV analysis, FBI fraud investigation, DEA property appraisals, US Fish & Wildlife 

appralsals, Tax Tribunal appraisals, arson for profit with the prosecutor's office, fraud Investigations and 

retro and forensic appraisal reviews. 

Over 10,000 financing appraisals completed: 

Canventional, FHA, FmHA, Rural Development, land, cando, 2-4 family, etc. 

NOTE: Offering small commercial restricted use appraisals on properties valued less than 5250,000. 

3922 Mystic Tr, Saginaw, MI 48603-8506 

989-781-5100/989-781-5180 

Form SCNLGL - “TOTAL” appraisal software by a la mode, inc. - 1-800-ALAMODE

Bids 

Tim Dillon _ 

Propery Address 

6921 Serena Dr 

City 

Unionville 

County 

Tuscola 

State 

MI 

Zip Code 

48767-9772 

Lender/Client 

Homeowner 

n 

Invoice 

Thumb Area Septic LLC 

2181 

E. 

Dutcher Rd 

Caro MI, 

48723 

Date 

Invoice # 

989-673-2628 

107222028 

129 

www .thumbseptic.com 

Bil To 

Tim Dillon 

Terms 

Due Date 

Net30 

1111/2025 

Quantity 

Description 

Rate 

Amount 

1 

Install secondary 

500 gallon tank for lift sation. 

5,500.00 

5,500.00 

1 | Install 2in discharge lift pump to pump to new septic field 

1,000.00 

1,000.00 

1{100 ton of send fill for new septic system 

4,800.00 

4,800.00 

1| Install new 24x30 aeptic system (bed system) 

8,500.00 

8,500.00 

1 {Pump septic 

tank before work begins 

400.00 

400.00 

0.00 

0.00 

“This is an estimate and subject to change per customer needs and county requirements. 

Price includes all parts and labor. Tim Dillon to pay all permit fees. Estimate 

is good 

until 10/2/26. 

Total 

$20,200.00 

Form SCNLGH - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Bids 

Borrower 

Tim Dillon 

Property Address 

6921 Serena Dr 

City 

Unionville 

County 

Tuscola 

Stale 

MI 

Zip Code 48767-9772 

Lender/Client 

Homeowner 

4) 

[customer's orders no. 

name: 

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Form SCNLGH - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

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Exhibit 13

03/17/2026 

10:45 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

NATHAN D HAGER 

AKRON TWP ASSESSOR 

7469 CLIFFORD RD 

MARLETTE, MI 48453 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

001-131-511-0900-00 

6921 SERENA DR 

DILLON TIMOTHY C & PATRICIA L 

9947 EDGEWOOD AVE 

TRAVERSE CITY MI 49685 

AK-31 SEC 31 TI5N RSE LOTS 9 & 10 BLK 1 SUNSET BAY. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 001-131-511-0900-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

BOR DENIED APPEAL, WAITING ON 25 CASE TO BE HEARD 

[2026 ORIGINAL ASSESSED VALUE 

192,100 

Bl 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

192,100 

(If the above amounts are the same, no revisions have occured) 

[2026 ORIGINAL TAXABLE VALUE 

156,129 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

156,129 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html]

Exhibit 14

03/22/2025 

01:39 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

NATHAN D HAGER 

AKRON TWP ASSESSOR 

7469 CLIFFORD RD 

MARLETTE, MI 48453 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.):. 

001-131-511-0900-00 

6921 SERENA DR 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

DILLON TIMOTHY C & PATRICIA L 

9947 EDGEWOOD AVE 

TRAVERSE CITY MI 49685 

AK-31 SEC 31 TI5N R8E LOTS 9 & 10 BLK 1 SUNSET BAY. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

001-131-511-0900-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

BOR DENIED APPEAL 

185,000 

185,000 

| 

[2025 

ORIGINAL ASSESSED VALUE 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

152,025 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

152,025 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Exhibit 15

< Backtosearch 

2 Zillow 

O save 

hh Share 

@ Hide 

« More 

YOUR TYPICAL LAKEFRONT 

$259,900 

3 

1 

1400 

6867 Debralyn Dr, Unionville, 

Mi 48767 

beds 

baths 

sqft 

Luts 

dant 

| 

Est: $1,816/mo. 

Get pre-qualified 

[ 

-— pe 

— 

dl single Family Residence 

'¥ Buitin 1962 

A, 7,840 Square Feet Lot 

& 258,400 Zesumate® 

Ls sis6rsqnt 

¢) $-HOA 

What's special 

PEACEFUL SURROUNDINGS ~~ FULLY FURNISHED HOME 

PANORAMIC WATER VIEWS

Now Offered ar $259,900 - Fully Furnished Saginaw Bay Waterfront Retreat 

Located along Saginaw Bay, 

this property offers direct water access for kayaking, paddieboarding, and sharefine enjoyment, with a 

public boat launch just 250° away for easy access to the open water. 

Instead of paying a premium for dock 

maintenance and heavy boat traffic, this heme offers a quieter, more relaxed waterfront experience while 

still giving you full access to the bay when you want it. 

Previously used as a successful short term rental, 

this fully furnished home is ready to go whether you are looking for a personal getaway or an income 

praduting opportunity. 

Enjoy panoramic water views, peaceful surroundings, and the flexibility to enjoy 

the water your way. 

A Hide 

165 days on Zilow 

1,200 views 

81 saves 

Zillow last checked: 3 hours ago 

Listing updated: October 15, 2026 a1 07:51am 

Listed by: 

Brian J. Thompson 231-629-2321, Epique Realty 248-218-2604, Jaydn Ayling 231-287-9380, Eplque Realty 

source: MichRIC, MLS#: 26022175 

3 

Loomis Rd 

Pen 

Travel times 

Add a destination 

Facts & features 

Interior 

Bedrooms & bathrooms 

Appliances 

Included: Dishwasher, Dryer, Microwave, Range, 

Refrigerator, Washer 

* Bedrooms: 3 

* Bathrooms: 1 

* 

Full bathrooms: 1 

= 

Laundry; Electric Dryer Hookup, Laundry Closet, 

« Main level bedrooms: 3 

Washer Hookup 

Heating 

Features 

« Forced Air 

» Ceiling Fans), Pantry 

« Flooring: Wood 

Cooling 

= Windows: Replacement 

= Central Air 

* Basement: Crawl Space 

* Has fireplace: No 

Interior area 

* Total structure area: 1,400 

Total interior livable area: 1,400 sqft 

Property 

Parking 

Lot 

* Total spaces: 2 

+ 7,840 Square Feet 

» Dimensions: 70° x 150' x 210" x 108" 

* Features: Level 

* Parking features: Detached 

* Garage spaces: 2 

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Features 

Details 

* 

Stories: 1 

= Parcel number: 00%131200080000 

* 

Fencing: Front Yard 

« Zoning description: Res 

» On waterfront: Yes 

* Waterfront features: Lake 

* Body 

of water: Saglnaw Bay 

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Construction 

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Type & style 

Materials 

45 

[ year 

« Home type: SingleFamily 

* Vinyl Siding 

L 

* Architectural style: Cabin,Ranch 

« Roof: Metal 

No contracts + 

no commitments 

* Property subtype: Single Family Residence 

Condition 

xfin ity 

= New construction: No 

© Year built: 1962 

Asotremant 

Utllides & green energy 

* Sewer: Septic Tank 

» Water: Public 

Community & HOA 

Community 

Location 

* Security: Smoke Detectors) 

* 

Region: Unionville 

* Subdivision: Cenzer’s 

Financlal & listing detalls 

Price per square foot: $186/sqft 

Tax assessed value: $110,542 

Annual tax amount: $5,575 

Date on market: 10/15/2026 

Listing terms: Cash,FHA 

VA Loan,Conventional 

Road surface type: Unimproved 

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1am interested in 6867 Debralyn Dr, Unionville, Mi 48767.

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Estimated market value 

Zestimate® 

Estimated sales range 

Rent Zestimate® 

$258,400 

$245,000 - $271,000 

$1,363/mo 

Zestimate® history 

$350K 

$300K 

* 

$250K 

3200K 

S150K 

$100¢ 

2018 

2020 

2022 

2024 

2026 

Table view 

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Price history 

Date 

10/15/2026 

Source: 

MichRIC ¥26072175 Reaort 

10/5/2026 

Source: 

“E MichRIC #2602217 Repart 

70212026 

Source: 

a MichRIC #260221 

75 Rega 

5/14/2026 

Source: 3 MichRIC $26022175 Beart 

5/2/2026 

Source: 

3 MKhRIC #2507920 Repart 

3/12/2026 

Source 

3 MichRIC 425019440 Rago 

Event 

Listed for sale 

Pending sale 

Price change 

Listed for sale 

Listing removed 

Price change 

10/20/2025 

Price change 

Source: & MICKIC #2501940 Report 

6/19/2025 

Price change 

Source: 

MIChRIC £25019430 Report 

5/31/2025 

Price change 

Source: 

2 MichRIC ¥25019440 Reswrs 

51212025 

Listed for sale 

Source. § MXhRIC #2501940 Repors 

4/24/2023 

Sold 

Source 

& MIhRIC #2100915) Regen 

3/31/2023 

Pending sale 

Source. MIchRIC 423009151 egarg 

3/29/2023 

Listed for sale 

Source: MILWHIC #23009151 Aart 

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Price 

$259,900 

$186/5qft 

$259,900 

s186/sqft 

$259,900-7.1% 

$186/sqft 

$279,900 

$200/54ft 

$279,900 

$200/sgft 

$279,900 3.4% 

$200/5qft 

$289,900 -3.3% 

$207/sqft 

$299,900 -6.3% 

$214/5qit 

$320,000 -5.9% 

$229/5qft 

$340,000 +36% 

$243/5qft 

$250,000 

$179/sqft 

$250,000 

$179/sqft 

$250,000 

$179/5qft 

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Public tax history 

Year 

2025 

2017 

2016 

2015 

2014 

2013 

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Property taxes 

$5,575 +135.9% 

$2,364.16.7% 

$2,836 +134.9% 

$1,207 

$1,720 

$1,720 +39.3% 

$1,235 +166768.9% 

$1 

$8 .27.4% 

$10 

$10 417.9% 

$9 

Find assessor info on the county website 

Tax assessment 

$108,700 +4.1% 

$104,400 +66.8% 

$62,600 «321% 

$47,400 «11.5% 

$42,500 +47.6% 

$28,800 +17.1% 

$24,600 5.4% 

$26,000 16.4% 

$31,100 -4.9% 

$32,700 +58% 

$30,900 16.5% 

$37,000 -1.1% 

$37.400 

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miu

CaseSTATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

TIMOTHY and PATRICIA DILLON, 

Petitioner, 

 

MTT Docket No. 25-002854 

v. 

Parcel No. 001-131-511-0900-00 

TOWNSHIP OF AKRON, 

Respondent. 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioners 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com

diondersma@varnumlaw.com

Nathan D. Hagar 

Township Assessor 

Representative of Respondent 

Township of Akron 

7469 Clifford Rd. 

Marlette, MI 48453 

ndhager@yahoo.com

(810) 614-8487 

I, Ashley DeVries, am a legal assistant at Varnum, and state that on October 27, 2026, I 

served via email the Statement of Petitioners, Case with Documentary Evidence Attached, and 

a copy of this Proof of Service upon: 

Nathan D. Hagar 

Township Assessor 

Representative of Respondent 

Township of Akron 

7469 Clifford Rd. 

Marlette, MI 48453 

ndhager@yahoo.com

via email and USPS First Class Mail.

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

__/s/ Ashley DeVries _________________ 

Ashley DeVries

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