26-000703.pdf

Lau Properties LLC Petitioner V Township Of Watertown Respondent · 26-000703-TT

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RECEIVED 

JUL 29 2026 

; 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000703 

Section 1: Respondent’s Contact Information 

Unit of Government 

Watertown Charter Township 

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

12803 S. Wacousta Road 

City or Town: 

State: 

ZiP Code: 

Grand Ledge 

Mi 

48837 

Telephone Number: 

’ 

517-626-6593 

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

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

First Name: 

ML: 

Last Name: 

Jeffrey 

Ss 

MacKenzie 

Firm 

Ni 

{if 

): 

. 

ETE Township Assessor 

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

12803 S. Wacousta Road 

City or Town: 

State: 

ZIP Code: 

Grand Ledge 

Mi 

48837 

Telephone 

Number: 

cee TE 517-626-6593 

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

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. 

[Ives 

[Jno 

Not Applicable 

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

[ Yes 

No

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 assessed value is fair and equitable and the taxable value is correct. Attached to 

this Answer is a record card, Notice of Assessment, Taxable Valuation, and Property 

Classification, and a Board of Review Decision form. 

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 

[mm] No 

If yes, check which BOR Petitioner attended: [Wl March 

[] yuly 

[J December 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[ves 

Mino 

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. 

ParcelNumberi 19. 150-212-000-010-00 

Classification of Property: 

 Real[d 

Personal [1 (check one) 

Agricultural 

J 

Commercial] 

Industrial (J 

~~ Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [1 (check one)

Parcel Number: 

18-150-212-000-010-00 

Jurisdiction: 

WATERTOWN TOWNSHIP 

County: 

CLINTON 

Printed on 

07/16/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prcnt. 

Price 

Date 

Type 

& Page 

By 

Trans. 

MORGAN JULIE 

A TRUST 

LAU PROPERTIES 

LLC 

312,800( 

09/24/2025 

|WD 

03-ARM'S LENGTH 

5357875 

PROPERTY TRANSFER | 

100.0 

LONGSTRETH JEFFREY 

K 

& AB 

|MORGAN JULIE 

A 

300,000] 

08/06/2021 

(WD 

03~BRM'S LENGTH 

5313822 

PROPERTY TRANSFER 

100.0 

SIMMER, 

BRANDON 

P 

LONGSTRETH JEFFREY 

K 

& 

AB 

232,000| 

11/22/2018 

[wD 

03-ARM'S LENGTH 

5286865 

PROPERTY TRANSFER [ 

100.0 

PRUDENTIAL RELOCATION, 

IN 

[SIMMER, 

BRANDON 

P 

140,000] 

01/17/2012 

|CD 

22-QUTLIER 

5179485 

DEED 

100.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO Zoning: 

R-2 

Building Permit (s} 

Date 

Number 

Status 

15125 

LOXLEY LANE 

School: 

DEWITT 

PUBLIC SCHOOLS 

REMODEL 

OR ADDITION 

11/19/2020 

{20-132 

CLOSED 

P.R.E. 

0% 

RESIDENCE 

04/02/2009 

[09-005 

CLOSED 

Owner's Name/Address 

EET 

LAU PROPERTIES LLC 

2026 Est TCV 357,129 TCV/TFA: 231.30 

2051 ARBOR MEADOWS 

DR 

DEWITT MT 48820 

X 

{Improved 

[ 

[vacant 

Land Value Estimates 

for Land Table 00024.DEWITT DISTRICT AREA 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

Err 

Biot Road 

<Site Value E> NOTTINGHAM LOT 

53894 

100 

53,894 

Tax 

Description 

Gravel Road 

69 Actual 

Front Feet, 

0.18 

Total Acres 

Total 

Est. 

Land Value 

= 

53,884 

UNIT 

10, 

PHASE 

1, NOTTINGHAM FIELDS 

% 

|paved Road 

CONDOMINIUM SEC 

25 

T5N R3W 

Comments/ Influences 

X 

[Storm Sewer 

Land Improvement Cost Estimates 

X 

1Sidewalk 

Description 

Rate 

Size 

% Good 

Cash Value 

X [Water 

D/W/P: 

4in Ren. Conc. 

10.25 

848 

84 

7,301 

X 

|Sewer 

D/W/P: 

3.5 Concrete 

7.58 

236 

84 

1,503 

: Electric 

Total Estimated Land Improvements True Cash Value 

= 

8,804 

as 

X 

|Curb 

Work Description 

for Permit 20-132, 

Issued 11/19/2020: 

FINISH 460 

SQ 

FT 

OF 

X 

iStreet Lights 

BASEMENT 

Standard Utilities 

Work Description for Permit 09-005, 

Issued 04/02/2009: 

NEW HOUSE 

X 

{Underground Utils. 

Topography 

of 

Site 

ou 

|X 

[Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of} 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2026 

26,950 

151,600 

178,550 

170, 000M 

170, 000s 

EE 

SR 

| TS 

05/16/2019 INSPECTED 

[2025 

25,250 

138,500 

163,750 

150,836C 

The Equalizer. 

Copyright 

({c) 

1898 

- 2009.|JsM 06/26/2009 INSPECTED 

Licensed To: 

Township 

of Watertown, 

County 

2024 

23,300 

130,800 

154,100 

146,301C 

of Clinton, 

Michigan 

2023 

21,250 

123,350 

144,600 

138,335C 

¥*% 

Information herein deemed reliable 

but 

not guaranteed 

#**

Residential Building 

1 

of 

1 

Parcel Number: 

19-150~212-000-010-00 

Printed on 

07/16/2026 

Building Type 

{3) 

Roof 

{cont.) 

(11) 

Heating/Cooling 

{15) 

Built~ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

Single Family 

X[Eavestrough 

X 

[Gas 

0il 

Elec. 

| 1 

|Appliance Allow. 

Interior 

1 Story 

{Area|Type 

Year Built: 

2009 

Mobile Home 

X|Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

T55(¢eE 

Car Capacity: 

Town Home 

0|Front Overhang 

- 

Dishwasher 

2nd/Same 

Stack 

Class: 

BC 

Duplex 

0|other Overhang 

Forced Mr we Ducts 

Garbage Disposal 

Two Sided 

Exterior: 

Siding 

A-Frame 

Tore pl 

wi 

Duets 

Bath Heater 

Exterior 

1 Story 

Brick Ven.: 

0 

i 

Vent 

Fa 

Exteri 

2 

stor: 

st 

Ven. 

: 

X |Wood 

Frame 

(4) 

Interior 

Electric Baseboard 

Hot Tab 

oretoh 

1 Story Y 

common tt Wall 

X 

{Drywall 

Plaster 

Elec. 

Ceil. 

Radiant 

Unvented Hood 

prefab 

2 

Story 

Foundation: 

42 

Inch 

Building Style: 

Paneled 

Wood T&G 

Radiant 

(in-floor) 

Vented Hood 

Heat Circulator 

Finished 

?: 

Yes 

p 

- 

- 

Electric Wall Heat 

Intercom 

Raised Hearth 

Auto. 

Doors: 

1 

q 

Trim 

& Decoration 

Space Heater 

Jacuzzi 

Tub 

Wood Stove 

Mech. 

Dooxs: 

CO 

¥x Built 

[Remodeled 

[E= [x]oxd 

[ 

[rin 

Wall/Floor Furnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

440 

2008 

0 

_ 

X 

|Forced Heat 

& Cool 

Oven 

3 Good: 

0 

Condition: 

Excellent Size 

of Closets 

Heat 

Pump 

. 

Microwave 

Class: 

BC 

Storage Area: 

0 

[tg 

X 

[Ord 

Small 

No Heating/Cooling 

Standard Range 

Dfec. foe a 

No Conc. 

Floox: 

0 

T 

- 

i 

£ 

ot 

Room List 

Doors 

| 

[so1id]x]E.C. 

pemeral Mir 

Golf Clean Range | 4521 Base New 

: 

330,686 

E.C.F. 

[Bsmnt Garage: 

Basement 

57 

Ficors 

Trash Compactor 

Total 

Depr 

Cost: 

280,678 

X 

1.048 

1st Floor 

i 

(12) Electric 

Comiral Veouum 

| Estimated T.C.V: 294,431 

Carport Area: 

2nd Floor 

Kitehen: 

O[amps Service 

Security System 

) 

3|pedzoans 

other: 

No./Qual. 

of Fixtures 

| Cost Est. 

for Res. Bldg: 

1 

Single Family 

D 

cls BC 

Blt 2009 

(1) 

Exterior 

Ea. 

HES 

[fis 

(11) 

Heating systen: 

Forced Heat 

& cool, 

Wood/Shingle 

(8) 

Ceilings 

Ground 

Area = 

SF 

Floox Area 

= 

SE. 

x |Aluminum/ vinyl 

No. 

of Elec. Outlets 

Phy/Rb. Phy/Func/Econ/Comb. 

$ Good=84/100/100/100/84 

Brick 

X [Drywall 

[Many [X [ave. 

[ 

[Few 

Building Areas 

(13) 

Plumbing 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

% 

|Tnsulation 

IX 

TE 

5 

2 Story 

Siding 

Basement 

640 

- 

- 

verage 

Fixture(s) 

|] stor 

Siding 

Overhan 

264 

(2) Windows 

(7) Emcavation 

2 

|3 Fixture Bath 

Y 

¢ 

Total: 

250,981 

210,824 

Many 

Large 

Basement: 

640 

S.F. 

1 

|2 Fixture Bath 

Other Additions/Adjustments 

X 

|Avg. 

X 

|avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

N 

Basement Living Area 

460 

24,173 

23,206 

Pew 

small 

Slab: 

0 

S.F. 

oftener, 

Manua 

Exterior 

Height to Joists: 

8.0 

Solar Water Heat 

Stone Veneer 

130 

5,844 

4,909 

Wood Sash 

No Plumbing 

Plumbing 

- 

4 

x dy gash 

(8) Basement 

metra Toilet 

3 Fixture Bath 

1 

6,585 

5,531 

tT 

Si 

X 

|Double Hung 

Cone 

Block 

Sepasate Shower 

2 Fixture Bath 

1 

4,412 

3,706 

X 

[Horiz. 

Slide 

Poured Conc. 

Ceramic Tile Floor 

Forches 

120 

3.121 

2.622 

x Soe Glass 

rronzed Wood 

ceramic Tile Wains | garages 

' 

i 

Al 

- 

ior: 

Sidi 

fom: 

$ 

% 

|patio Doors 

%lConerete Floor 

Ceramic Tub 

cove 

class: 

BC Exterior: 

Siding Foundation: 

42 Inch 

(Finished) 

Storms 

& Screens 

(9) 

Basement 

Finish 

14] 

Water/Sewer 

ae et 

1 Wall 

0 

30.263 

Baa 

: 

=z; 

(3) 

Roof 

Recreation 

SF 

|T—pm=r—gmror 

Door Opener 

1 

659 

554 

X 

|Gable 

Gambrel] 

460 

[Living 

SF 

Public Sewer 

Water/Sewer 

Hip 

Mansard 

Walkout Doors 

(B) 

Water Well 

Public Water 

1 

1,877 

1,577 

Flat 

Shed 

poor 

SF 

1000 

Gal Septic 

Tubiic Sewer 

1 

1,877 

1,577 

a 

Walkout Doors 

(A) 

. 

Built-Ins 

X |Asphalt Shingle 

{10) 

Floor Support 

2000 Gal Septic 

Appliance Allow. 

1 

3,899 

3,275 

: 

Lump 

Sum Items: 

: 

EET 

Joists: 

pS 

Sores: 

Totals: 

330,686 

280,678 

° 

U 

ted Len: 

h 

opp 

Ro ee 

en 

ECF (DEWITT DISTRICT AREA) 

1.048 => TCV: 

294,431 

*%%* 

Information herein deemed reliable 

but not guaranteed***

07/16/2026 

03:44 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

' WATERTOWN TOWNSHIP 

JEFFREY MACKENZIE, ASSESSOR 

12803 

S WACOUSTA RD 

GRAND LEDGE MI 48837 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

19-150-212-000-010-00 

15125 LOXLEY LANE 

LAU PROPERTIES LLC 

2051 ARBOR MEADOWS DR 

DEWITT MI 48820 

UNIT 10, PHASE 1, NOTTINGHAM FIELDS CONDOMINIUM 

SEC 25 TSN R3W 

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 

19-150-212-000-010-00 

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

Board of Review Comments 

BOARD LOWERED TO FAIRMARKET VALUE 

| 2026 ORIGINAL ASSESSED VALUE 

178,550 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

170,000 

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

2026 ORIGINAL TAXABLE VALUE 

178,550 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

170,000 

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

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

“This form is issued under the authority of Public Act 206 of 1893, Sec. 241.24c and Sec.211.34c, as amended. This is a model assessment notice fo be used by the local assessor. 

L-4400 

FROM WATERTOWN TOWNSHIP 

JEFFREY MACKENZIE, ASSESSOR 

12803 S WACOUSTA RD 

GRAND LEDGE MI 48837 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

15125 LOXLEY LANE 

LANSING, MI 48906 

PARCEL IDENTIFICATION 

19-150-212-000-010-00 

SCHOOL DISTRICT CODE: 

19010 

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

EXEMPTIONS 

pes Iii 

de SD 

% Exempt As "Homeowners Principal Residence": 

00% 

: 

OW 

R 

% Exempt 

As "Qualified Agricultural Property": 

00% 

DEWITT Mi 48820 

% Exempt 

As "MBT Industiial Personal": 

00% 

% Exempt 

As "MBT Commercial Personal”: 

00% 

Exempt As "Disabled Veteran or Surviving 

Spouse”; 

0 Yes 

No 

Exempt 

As "Qualified Forest Property": 

[] Yes 

No 

Exempt 

As "Development Property": 

[] Yes 

No 

LEGAL DESCRIPTION: 

UNIT 10, PHASE 1, NOTTINGHAM FIELDS CONDOMINIUM SEC 25 T5N R3W 

ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

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

PRIOR AMOUNT 

CURRENT TENTATIVE 

or 

for the 2026 

year by approximately: $4256 

YEAR: 

2025 

AMOUNTYEAR: 

5096 

GURRENT YEAR 

1. TAXABLE VALUE: 

150,836 

178,650 

27,714 

2. ASSESSED VALUE: 

163,750 

178,550 

14,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

163,750 

170,000 

14,800 

5. WAS THERE A TRANSFER OF OWNERSHIP 114025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes 

a No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Telephone Number: 

(517) 626-6593 

Name: 

JEFF MACKENZIE 

210 

Email Address: 

JMACKENZIE@WATERTOWNMI.GOV 

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

PROOF OF SERVICE 

I, Jeffrey S. MacKenzie, am the assessor for Watertown Charter Township, Clinton County, 

Michigan. I attest that I served a copy of the Answer with all attachments to MTT # 26-000703, 

v Watertown Charter Township, upon Petitioner on July 17, 2026, by first class US Mail at the 

following address: 

Lau Properties LLC 

C.0.: Adriane Lau 

2051 Arbor Meadows Drive 

Dewitt, MI 48820 

Mo Allele 

7217-9026

dg, 

Po: 

WATERTOWN 

CHARTER TOWNSHIP 

July 17, 2026 

John Maahs 

Michigan Tax Tribunal 

Supervisor 

P.O. Box 30232 

Lansing, MI 48909 

Carolyn Brokob 

Clerk 

To whom it may concern: 

Sue Biergans 

. 

, 

. 

Treasurer 

Enclosed is Watertown Township’s Answer and Proof of Service for MTT Docket # 

26-000703, Lau Properties LLC v Watertown Charter Township. If you need more 

information from the township please contact me at the above phone number or 

Chad Cooley 

address. 

Trustee 

Sincerely, 

Todd Hufnagel 

. 

Trustee 

Jeff|[MacKenzie,’Assessor 

Holly Madill 

Trustee 

Ronald Overton 

Trustee 

Jennifer Tubbs 

Manager

* 

ok 

kok ok kX 

E

Watertown Charter Township 

12803 S Wacousta Road 

Grand Ledge MI 48837-9240 

FIRST-CLASS

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