25-003145 10-21-26 KLM.pdf

Knust Family Revocable Trust, Petitioner V Township Of Porter, Respondent · 25-003145-TT

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RECEIVED 

OCT 05 2076 

MICHIGAN TAX TRIBUNAL 

Porter Township Administration 

Offices 

Porter Township 

POBOX517 

UNION, MI. 49130-0817 

(269) 641-2375 

FAX # (269) 641-2571 

DATE: 

Wednesday, September 30, 2026 

FROM: 

Kevin Harris, Assessor - Respondent 

REGARDING: 

Evidence Packet for MTT Docket #: 25-003145 

PETITIONERS: 

Knust Family Revocable Trust 

PARCEL NUMBER(S): 

14-120-055-086-01 & 14-120-055-088-19 

HEARING DATE/TIME: 

October 21, 2026 

To whom it concerns, 

Enclosed is the evidence to be submitted for the referenced hearing. The evidence packet includes the 

following: 

¢ 

A per dollar square foot analysis of Shavehead Lake frontage home sales indicating a range of 

between $270 to $320 per square foot. (EXHIBIT A) 

* 

A per front foot analysis of backlot sales adjacent to Shavehead Lake indicating a range of $950 

to $1200 per front foot. (EXHIBIT B) 

e 

The property transfer affidavit (PTA) that was filed with the Assessor’s office indicating a sales 

price of $865,000 on July 24™ 2024 for both parcels under appeal. (EXHIBIT C) 

e 

The deed that was filed with the Cass County Register of Deeds corroborating the sales price 

listed on the PTA. (EXHIBIT D) 

Using the home sales on Shavehead Lake indicates a range of value between $675,000 to $800,000 for 

the improved lot (14-120-055-086-01) and the value range for the backlot (14-120-055-088-19) would be 

between $71,000 to $90,000. Collectively this would indicate a value range of $746,000 to $890,000 for 

both parcels. 

In my opinion, considering the purchase price of $865,000 and this analysis, the derived 2025 value of 

$716,400 for both parcel is a reasonable estimate of the true cash value. 

Kevin Harris

EXHIBIT A 

Parcel Number: 

Street Address 

Sale Date: 

Sale Price. 

Instr. 

Termsof Sale 

Adj.Sale$ 

Land+Yard 

Bldg Residual 

= Floor Area 

$/Sq.Ft. 

14-120-095-007-00 

66223 DOLANS AVE 

05/14/24 

$465,000 

WD 

 03-ARM'S LENGTH 

$465,000 

$172,866 

$292,134 

660 

$442.63 

14-120-095-008-00 

66090 DOLANS AVE 

05/14/24 

$600,000 

WD 

 03-ARM'S LENGTH 

$600,000 

$208,647 

$391,353 

896 

$436.78 

14-120-030-037-01 

66057 SOUTH 

04/22/25 

$675,000 WD 

 03-ARM'S LENGTH 

$675,000 

$277,464 

$397,536 

1,344 

$295.79 

14-120-095-002-00 

66054 DOLANS 

05/12/25 

$1,264,000 WD 

 03-ARM'S LENGTH 

$1,264,000 

$234,772 

$1,029,228 

4,761 

$216.18 

14-120-030-015-00 

66100 DOLANS AVE 

08/19/25 

$658,000 

WD 

 03-ARM'S LENGTH 

$658,000 

$312,000 

$346,000 

1,412 

$245.04 

14-120-110-003-00 

65784 LAKESHORE DR 

08/21/25 

$695,000 

WD 

 03-ARM'S LENGTH 

$695,000 

$231,660 

$463,340 

1,635 

$283.39 

$2,919,591 

10,708 

$319.97 

Totals 

Average 

Average=> 

$320 

Weighted Average=> 

$273

parcel Number 

14-120-030-003-01 

14-120-055-090-29 

14-120-055-094-01 

14-120-110-010-20 

14-120-130-053-00 

Street Address 

JOSEPH ST 

65274 E PENINSULA 

E PENINSULA 

65852 GLENDON RD 

JOSEPH ST 

Sale Date 

05/03/24 

08/14/25 

08/14/25 

01/27/25 

05/03/24 

EXHIBIT B 

Sale Price 

“Instr. 

"Terms of Salé 

$95,000 WD 

32-SPLIT VACANT 

$80,000 WD 

32-SPLIT VACANT 

$70,000 

WD 

32-SPLIT VACANT 

$40,000 

WD 

 32-SPLIT VACANT 

$130,000 WD 32-SPLIT VACANT 

Average=> 

Weighted Average=> 

Adj:Sale$ 

‘Land Residual 

$95,000 

$80,000 

$70,000 

$40,000 

$130,000 

$1,209 

$981 

Effec. Front 

Dollars/FF. 

$95,000 

127.1 

$747 

$80,000 

50.7 

$1,577 

$70,000 

51.5 

$1,359 

$40,000 

130.4 

$307 

$130,000 

63.2 

$2,055 

$415,000 

423 

$1209.03 

Totals 

Average 

Land Table 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

BACK LOT:

ren 

hornet of Treasury 

po 

EXHIBIT C 

L-4260 

Property Transfer Affidavit 

wob 

/ w====Thig form is issued under authority of P.A, 415 of 1994, Filing is mandatory 

This form must be filed whenever teal estate or some types of personal property are transferred (even 

if you are not recording a deed), The Affidavit 

must be filed by the new owner with the assessor for the city or township where the property Is located within 45 days of the transfer. The 

information on this form is NOT CONFIDENTIAL 

1. Street Address of Property 

2. County 

3. Date of Tramsler {or land contract was signed) 

65368 Eby Road 

Cass 

July 24, 2024 

4. Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. Purchase Price of Real Estate 

Township of 

$865,000.00 

Porter 

8, Seller's (Transferor) Name 

- 

Matthew J. Carmody and Joanne B, Carmody 

7 Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee} Name and Mailing Address 

Tax Parcel No.: 14-120-055-086.01 

4° jg 

20- OSS TRY 9 

Colin Michael Knust dnd Gabrielle Kathleen Knust 

1103 N Winchester Ave 

BIN. This number ranges from 10 to 25 digits. 

It usually includes hyphens and sometimes 

Chicago, it. 50622 

Includes letters. it is on the property tax bill and on the assessment notice. 

9. Buyer's (Transferee) Telephone Number 

BAS 270 - Bagg 

‘tems 10: 

18 are optional. However, by completing ther 

you may avoid further corresponderice, 

Sy 

10. Type of Transfer. Transforg include deeds, land contracts, transfers involving frusts or wills, certain long-term leases and interest in a business, See page 2 for list, 

OO Land Contract 

- 

[| Lease 

pecs 

I] Other (specify) 

11, Was property purchased from a financial institution? 

12. fs the transfer between related persons? 

13. Amount of Down Payment 

[ves 

Me 

[ves 

Me 

s 

14. If you financed the purchase, did you pay market rate of interest? 

16. Amount Financed (Bormowed) 

NO Yes 

0 No 

EXEMPTIONS. 

- 

Certain types of transfers are exempt from uncapping. if you believe this transfer Is exempt, indicate below the type of exemption you are claiming. If you claim 

an exemption, your assessor may request more information to support your claim. 

Transfer from a one spouse to the other spouse 

Change In ownership solely to exclude or include a spouse 

Transfer between certain family members “(see page 2) 

Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires) 

Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained by 

transferor ** (see page 2) 

Transfer to effect the foreclosure or forfeiture of real property 

Transfer by redemption from a tax sale 

Transfer into a trust where the settior or the settior's spouse conveys property 10 the frust and is also the sole beneficiary of the trust 

Transfer resulting from a court order unless the order specifies a monetary payment 

. 

Transfer creating or ending a joint tenancy if at least one persan is an original owner of the property (or hisfher spouse) 

Transfer to establish or release a security interest (collateral) 

Transfer of real estate through normal public trading of stocks 

Transfer between entities under common control or among members of an affiliated group 

Transfer resulting from transactions that qualify as a tax-free reorganization 

Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed 

Transfer of qualified forest propsrty when the property remains qualified forest property and affidavit has bees fled 

Transfer of land with qualified conservation easement (land onfy-not improvements) 

TIT TIITI 

iT r00rTr]

EXHIBIT 

D 

: 

cr 

214068 

1:1248 

P: 1593 

DWD 

07/29/2024 08:30:14 AM Total Pages: 3 Fees: $7,474.0 

i 

i 

certify that, as fo the lands herein described, 

Monica McMichael, Register of Deeds - Cass County, Mi 

neither the state nor any person holds a tax title or 

lien, and that al taxes levied for he five calendar 

MICHIGAN REAL ESTATE TRANSFER TAX 

fears prec 

ing 

ine 

ale a 

1S 

Ins] ruren 

ave 

N 

Cc 

Cc 

ty 

Tax Stamp 

#79763 

Peon 

aid, except that if checked here [J This certif- 

ass 

County 

Ta. 

p 

icate Joos not over taxes for the most recent year 

07/29/2624 09:30:14 AM 

because the delinquent tax rolt for same is not 

Receipt# 214161 

L: 1248 P; 1593 

available. 

State Tax: $6,487.50 County Tax: $951.50 

Ghdorap 

yuos 2004 TW 

CASS COUNTY TREASURER 

Dated 

WARRANTY DEED 

KNOW ALL MEN BY THESE PRESENTS: 

That, the Grantor(s), Matthew 

J. Carmody and Joanne 

B. 

Carmody, Husband and Wife, as Tenants by the Entirety 

CONVEY(S) AND WARRANT(S) TO, Colin Michael Knust and Gabrielle Kathleen Knust, Husband and Wife, 

Grantee(s), whose address is 1103 N Winchester Ave 

Chicago, IL'60622, the premises situated in the Township of Porter, County of Cass, State of Michigan, described 

as: 

SEE ATTACHED EXHIBIT "A" 

and more commonly known as 656368 Eby Road, Cassopolis, MI 

49031, for the sum of Eight Hundred Sixty Five 

Thousand Dollars and No Cents ($865,000.00), subject to covenants, restrictions and easements of record and 

further subject to the fien of taxes not yet due and payable.

L: 1248 P: 1694 

Page 20f3 

214068 

iN aay oy WHEREQF, the Grantor has executed this deed this 23 

day of Ju Y 

Ki LL / 

Sg B. Carmody 

} 

. 

Co 

State of 

pan ys County of 

Lok 

ss: 

Before me, the undersigned, a Notary Public in and for said County and State, personally appeared the within 

named Matthew J. Carmody and Joanne B. Carmody who acknowledged the execution of the foregoing Deed 

and who, having heen duly sworn, stated oat the representations therein contained are true. 

WITNESS, my hand and Seal this 23 dayof__ 

Ju Ly 

Loy 

R 

DAVID ELLICE 

. 

~ 

\: 

OFFICIAL SEAL 

- 

. 

EERE 

A 

y £5 

. 

i Notary Public, Stete of lilinois 

, 

is 

My Commission Expires 

Signature of Notary Public 

April 23, 2025 

NO TITLE OPINION IS RENDERED BY THE DRAFTER AND/OR SCRIVENER OF THIS INSTRUMENT. 

NO 

OPINION [S EXPRESSED AS TO THE RIGHT TO SPLIT THIS PARCEL, AS TO THE NUMBER OF SPLIT 

RIGHTS APPLICABLE 

TO THIS PARCEL OR THE NUMBER OF SPLIT RIGHTS RETAINED 

BY THE 

REMAINING PARCEL, IF ANY. 

This instrument was prepared by: 

Debra A. Guy, Attorney-at-Law, IN #24473-71 MI #P69602 

Meridian Title Corporation 

309 Broadway St., Niles, Michigan 49120 

Tax Parcel No.: 14-120-055-086-01 

Property Address: 

.-Grantee’s Address and Mail Tax Statements To: 

65368 Eby Road 

1103 N Winchester 

Ave 

Cassopolis, Mi 49031 

Chicago, IL. 60622

L: 1248 P: 1595 

Page 3of3 

214068 

EXHIBIT A 

Real Estate Located in the Township of Porter, County of Cass, Stéte of Michigan and described as: 

Lot 8, Block 

7, 

H. 

F. 

Little's Michigan Inland Lake Development Shavehead Number 

1, according to the plat 

thereof as recorded in Liber 1 of Plats, page 143, Cass County Records. 

Also Lots 19 & 22 Block 8, H. F. Little's Michigan Infand Lake Development Shavehed Number 1, according to the 

plat thereof as recorded in Liber 1 of Plats, page 143, Cass County Records. 

14-120-055-086-01 EE 

14-120-055-088~19 

EE

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Small Claims Division 

Proof of Service 

By signing below, I'verify that I have served a copy of the completed form(s), along with any enclosures, 

onto the Petitioner. 

[Eo 

September 30, 2026 

Kevin Harris, Assessor 

Date

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Kevin Harris 

Fat 

GRAND RAPIDS MI 

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Porter Township Assessor 

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Edwardsburg, MI 49112 

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MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING, MI 48909-7732 

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