26-001008-TT HOLT.pdf

Chad Michael Holt Petitioner V Township Of Brookfield Respondent · 26-001008-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The 2026 assessment for the subject property was completed in accordance with the General Property Tax Act and Stat Tax Commission (STC) 

guidelines. Michigan law requires assessors to use mass appraisal when determining true cash value. For 2026, the valuation was based on the current 

land table, the residential cost manual, depreciation schedules, and the Economic Condition Factor (ECF) for the Narrow Lake neighborhood. These 

same valuation components were applied uniformly to all properties in the area. 

The 2026 assessed value reflects the updated sales study and ECF calculations for the 2024-2025 study period, not the property's 2023 foreclosure 

sale or private appraisal. STC guidance prohibits using a single sale or private appraisal to set assessed value, and distressed sales cannot be used to 

reduce the neighborhood's valuation model. 

Taxable value for 2026 was calculated correctly under MCL 211.27a, increasing only by the inflation multiplier after the 2024 uncapping. This is the 

statutory method for determining taxable value and applies equally to all properties. 

The land value, building value, ECF, assessed value, and taxable value for 2026 all fall within the expected and legally required ranges. There is no 

indication of an error or deviation from STC standards. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If yes, check which BOR Petitioner attended: 

March 

OJ July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [mm] Yes 

O No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [J Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

WINo 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 4 50-040-600-039-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [1 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover 

J 

Developmental [1 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

282,288 

228,391 

What do you believe is the fair market value (also known as true cash value)? 

564,576 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

282 288 

assessed value) 228 391 

Signature “required 

ay Attorney/Authorized Representatiyé’s 

pignature: 

- 

< 

4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001008-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Brookfield Township 

Mailing Address (No., Street, P.O. Box or Rural Route): 

955 Tyler Dr 

City or Town: 

State: 

ZIP Code: 

Eaton Rapids 

Mi 

48827 

Telephone Number: 517-213-6039 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

jennifer.harris38@yahoo.com 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

} 

First Name: 

M.L: 

Last Name: 

Jennifer 

A 

Harris 

Firm Name (if any): 

Mailing Address (No., Street, P.O. Box or Rural Route): 

955 Tyler Dr. 

City or Town: 

State: 

ZIP Code: 

Eaton Rapids 

Mi 

48827 

Telephone Number: 51 7-2 1 3-6039 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

jennifer.harris38@yahoo.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

Od Yes 

O No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Yes 

[1 No

Parcel Number: 

23150-040-600-039-00 

Jurisdiction: 

BROOKFIELD TOWNSHIP 

Grantor 

Grantee 

Sale 

Sale 

Price 

Date 

FEDERAL NATIONAL MORTGAGE 

HOLT CHAD 

& KAIN KATHY 

395,000 

02/22/2023 

MIKULA LARRY 

FEDERAL NATIONAL MORTGAGE 

303,600 

08/08/2019 

MCCALLISTER MICHAEL 

& MAU 

MIKULA LARRY 

356,500 

11/14/2017 

PEKRUL MARK 

E 

II 

& 

STEPHA 

MCCALLISTER MICHAEL 

& 

MAU 

239,000 

01/10/2014 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

Zoning: 

8767 

NARROW LAKE 

RD 

P.R.E. 

100% 

01/01/2024 

fi 

Owner's Name/Address 

Map 

#: 

HOLT CHAD 

& KAIN KATHY 

8767 NARROW LAKE RD 

SPRINGPORT MI 49284 

X 

[Improved 

Public 

Vacant 

Improvements 

Dirt Road 

Gravel Road 

LOT 

39. 

ASSESSORS 

PLAT 

OF NARROW LAKE 

Paved Road 

SEC. 

28, 

TIN,R4W, 

BROOKFIELD TOWNSHIP 

Storm Sewer 

Comments/Influences 

Sidewalk 

Water 

Sewer 

X 

|Electric 

Gas 

Curb 

Tax Description 

Street Lights 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

X 

Level 

X 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Who 

When 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

Licensed 

To: 

Township 

of Brookfield 

[County 

of Eaton, 

Michigan 

What 

*** 

Information herein deemed reliable 

but 

not guaranteed*** 

School: 

OLIVET COMMUNITY SCHOOLS 

County: 

EATON 

Inst. 

Type 

CD 

SD 

WD 

WD 

2027 

Est 

TCV 558,431 TCV/TFA: 

315.85 

Terms 

of 

Sale 

Printed 

on 

Liber 

& 

Page 

12-FROM LENDING INSTITUT 

3040/0971 

10-FORECLOSURE 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

LA 

{ 

Building 

Permit (s) 

2798/0445 

2710/0020 

2502/932 

Date 

Land Value Estimates 

for Land Table 

6.NARROW LAKE 

Description 

NARROW LAK waterfront 

Frontage 

* 

Factors 

* 

Land Improvement Cost Estimates 

Description 

D/W/P: 

4in Concrete 

D/W/P: 

3.5 Concrete 

D/W/P: 

Patio Blocks 

Total Estimated Land 

Year 

Land 

Building 

Value 

Value 

2027 

34,360 

244,856 

2026 

34,360 

247,928 

2025 

34,360 

188,027 

2024 

34,360 

215,933 

Depth 

Front 

13939 SqFt 

0.32 

Total Acres 

4.93000 

100 

Rate 

9.189 

6.77 

16.05 

Assessed 

Value 

279,216 

282,288 

222,387 

250,293 

Depth 

Rate 

$Adj. 

Reason 

Improvements 

True 

Cash Value 

= 

(8/30/2026 

Verified 

Prent. 

By 

Trans. 

DEED 

100.0 

DEED 

0.0 

DEED 

100.0 

DEED 

100.0 

Number 

Status 

Value 

68,720 

Total 

Est. 

Land Value 

= 

68,720 

Size 

% Good 

Cash Value 

1083 

76 

5,901 

796 

76 

4,096 

150 

76 

1,830 

11,827 

Board of | Tribunal/ 

Taxable 

Review 

Other 

Value 

228,391C 

282,288M 

228,391C 

222,387S 

250,2938

Residential Building 

1 

of 

1 

Building 

Type 

(3) 

Roof 

(cont.) 

X 

Single Family 

Mobile Home 

X|Eavestrough 

X Insulation 

Town Home 

0/Front Overhang 

Duplex 

0/Other Overhang 

A-Frame 

X 

Wood 

Frame 

interior 

X 

Drywall 

Plaster 

Paneled 

Wood T&G 

Building 

Style: 

TWO-STORY 

Trim 

& Decoration 

Yr Built 

Remodeled 

i 

2007 

0 

X 

[Ex 

Oxd 

Min 

Condition: 

Good 

S28 

Of CIoEets 

Lg 

 X 

Ord 

Small 

Room List 

Doors 

| X 

Solid 

H.C. 

Basement 

(5) 

Floors 

lst Floor 

2nd Floor 

Kitchen: Hardwood 

Other: 

Ceramic 

Tile 

Other: 

Carpeted 

4 Bedrooms 

(1) 

Exterior 

Wood/Shingle 

(6) 

Ceilings 

Aluminum/Vinyl 

X 

Brick 

X 

Drywall 

X 

Cathedra 

X 

Insulation 

% 

(vaulted 

(2) 

Windows 

(7) 

Excavation 

Many 

Large 

Basement: 

1204 

S.F. 

X 

|Avg. 

X 

Avg. 

Crawl: 

0 

S.F. 

Few 

Small 

Slab: 

0 

S.F. 

Wood Sash 

Height 

to 

Joists: 

0.0 

Metal Sash 

X Vinyl Sash 

18) Basement 

X 

[Double Hung 

8|Conc. 

Block 

Horiz. 

Slide 

Poured 

Conc. 

Casement 

Stone 

X 

Double Glass 

Treated Wood 

X 

Patio Doors 

X Concrete 

Floor 

X 

Storms 

& 

Screens 

(9) 

Basement 

Finish 

(3) 

Roof 

1104 

Recreation 

SF 

X 

[Gable 

Gambrel 

Living 

SE 

Hip 

Mansard 

1 

Walkout Doors 

(B) 

Flat 

Shed 

No Floor 

SF 

Walkout Doors 

(A) 

X Asphalt 

Shingle 

(10) 

Floor Support 

. 

- 

Joists: 

Chimney: 

Brick 

Unsupported 

Len: 

Cntr,Sup: 

Parcel 

Number: 

(11) 

Heating/Cooling 

X 

Gas 

Oil 

Elec. 

Wood 

Coal 

Steam 

X 

No. 

1. 

1 

(13) 

(14) 

Forced Air w/o Ducts 

Forced Air w/ 

Ducts 

Forced 

Hot Water 

Electric Baseboard 

Elec. 

Ceil. 

Radiant 

Radiant 

(in-floor) 

Electric Wall 

Heat 

Space 

Heater 

Wall/Floor Furnace 

Forced Heat 

& 

Cool 

Heat 

Pump 

No Heating/Cooling 

Central Air 

Wood Furnace 

(12) 

Electric 

200 Amps Service 

No./Qual. 

of 

Fixtures 

EX. 

X 

Ord. 

Min 

of Elec. 

Outlets 

Many 

 X 

Ave. 

Few 

Plumbing 

Average Fixture (s) 

3 Fixture Bath 

1 

2 

Fixture 

Bath 

Softener, 

Auto 

Softener, 

Manual 

Solar Water 

Heat 

No Plumbing 

Extra Toilet 

Extra 

Sink 

Separate 

Shower 

Ceramic Tile 

Floor 

Ceramic Tile Wains 

Ceramic Tub Alcove 

Vent 

Fan 

Water/Sewer 

N 

Public Water 

Public 

Sewer 

Water Well 

1000 

Gal 

Septic 

2000 Gal Septic 

Lump 

Sum 

Items: 

*** 

Information herein 

deemed reliable 

but 

not guaranteed*** 

23150-040-600-039-00 

Printed 

on 

(16) 

Porches /Decks 

100 cCp 

(15) 

Built-ins 

(15) 

Fireplaces 

Appliance Allow. 

| 

1 

Interior 

1 

Story 

Area Type 

Cook Top 

Interior 

2 

Story 

Dishwasher 

2nd/Same 

Stack 

Two Sided 

Exterior 

1 Story 

Garbage Disposal 

Bath Heater 

(1 

Story) 

120 Treated Wood 

300 Wood Balcony 

08/30/2026 

(17) 

Year Built: 

Car Capacity: 

Class: 

C 

Exterior: 

Siding 

Brick Ven.: 

0 

Garage 

Vent 

Fan 

2 

|Exterior 

2 

Story 

Stone Ven.: 

0 

Hot Tub 

Prefab 

1 

Story 

Common Wall: 

2 

Wall 

Unvented Hood 

Prefab 

2 

Story 

Foundation: 

42 

Inch 

Vented Hood 

Heat Circulator 

Finished 

2: 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

Jacuzzi 

Tub 

Wood 

Stove 

Mech. 

Doors: 

0 

Jacuzzi repl.Tub 

Direct-Vented 

Ga 

Area: 

702 

Oven 

% Good: 

0 

Microwave 

Class: 

C 

420 

Storage Area: 

0 

Standard Range 

Effec, 

Age: 

20 

No 

Conc. 

Floor: 

0 

Self Clean Range 

Floor 

Area: 

1,768 

Sauna 

Total hope Cost: 392,760 

X ives [oe creme: 

otal 

Depr 

Cost: 

’ 

n 

crash Compactor 

| ptimated T.C.V: 497,479 

Cazport ava: 

Security 

System 

) 

Cost Est. 

for 

Res. 

Bldg: 

1 

Single Family 

TWO-STORY 

Cls 

C 

10 

Blt 

2007 

(11) 

Heating 

System: 

Forced Heat 

& 

Cool 

Ground Area 

= 

1204 

SF 

Floor Area 

= 

1768 

SF. 

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

% Good=80/100/100/100/80 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

2 

Story 

Siding/Brick Basement 

564 

1 

Story 

Siding 

Basement 

640 

Total: 

308,079 

245,461 

Other Additions/Adjustments 

Recreation Room 

1104 

21,561 

17,249 

Exterior 

Brick Veneer 

400 

6,824 

5,459 

Basement, 

Outside Entrance, 

Below Grade 

2,808 

2,246 

Plumbing 

3 

Fixture Bath 

1 

4,611 

3,689 

2 

Fixture Bath 

1 

3,085 

2,468 

Porches 

CCP 

(1 

story) 

100 

3,042 

2,434 

Deck 

Treated Wood 

120 

2,924 

2;339 

Balcony 

Wood Balcony 

300 

13,494 

10,795 

Garages 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Unfinished) 

Base Cost 

702 

28,312 

22,650 

Common Wall: 

2 

Wall 

5 

§ 

=5,331 

-4,265 

Water/Sewer 

Public Sewer 

1 

1,509 

1,207 

Water Well, 

50 

Feet 

1 

3,443 

2,754 

<<<<< 

Calculations 

too 

long. 

See Valuation printout 

for complete pricing. 

>>>>>

Parcel 

Number: 

23150-040-600-039-00, 

Residential Building 

1 

2 car garage 

Other is the part of the garage with in the house 

other 396.0 sf 

Sketch 

by Apex Sketch 

*** 

Information herein deemed reliable 

but 

not guaranteed*** 

702.0 sf 

27 

26 

other 

22 

8 

18 

10 

564.0 sf 

12 

2 sty/wo bsmt 

30 

20 

32' 

catherdral ceiling 

1 sty/wo basement 

640.0 sf 

Printed on 

08/30/2026

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Chad Michael Holt 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001008-TT 

Township of Brookfield (Eaton) 

Respondent(s) 

PROOF OF SERVICE 

Jennifer Harris 

states that on 08/30/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Form 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Chad Holt 8767 Narrow Lake Rd Springport, MI 49284 

Michigan Tax Tribunal 

Signature of 

pérson who is serving/mailing copy] 

Jennifer Harris 

[Print/type name of person serving/mailing copy] 

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

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