Mi Prop Tax Appeal - 2886 G West Higgins Lake Dr- Roscommon.pdf
Thomas McKittrick Petitioner V Township Of Gerrish Respondent · 26-002785-TT
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Page 1
File No./Escrow No.:
34445
Print Date & Time:
June 19, 2025 12:00 pm
Officer/Escrow Officer:
Shelby Munsey
Settlement Location:
409 Ashman Street, Suite 3
Midland, MI 48640
Property Address:
2886 Higgins Lake Dr G
Roscommon, MI 48653
Buyer:
Michael Kircher and Brooke Kircher
Thomas McKittrick and Christine McKittrick
Seller:
John J. Walin
2886 Higgins Lake Dr G
Roscommon, Ml 48653
Lender:
Settlement Date :
June 19, 2025
Disbursement Date
:
June 19, 2025
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Financial
Sale Price of Property
Deposit
Prorations/Adjustments
Summer Tax Proration
06/19/25-06/30/25
Winter Tax Proration
01/01/25-06/19/25
Title Charges and Escrow/Settlement Charges
Settlement/Closing Fee to Crossroads Title Agency
Government Recording and Transfer Charges
Recording Fees to Register of Deeds
Page 1 of 2Page 2
File No. APPRAISAL OF LOCATED AT: CLIENT: AS OF: BY: 6541bros1 Blaine Brockway March 6, 2026 Roscommon, MI, 48653 2886G Higgins Lake Dr Thomas & Christine McKittrick Roscommon, MI 48653 2886G Higgins Lake Dr
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File No. File Number: In accordance with your request, I have appraised the real property at: The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of is: The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. 6541bros1 Blaine Brockway Four Hundred Seventy-Five Thousand Dollars $475,000 March 6, 2026 Roscommon, MI 48653 2886G Higgins Lake Dr 6541bros1 Roscommon, MI, 48653 2886G Higgins Lake Dr Thomas & Christine McKittrick
Page 4
Residential Appraisal Report File No. The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal. Client Name/Intended User E-mail Client Address City State Zip Additional Intended User(s) Intended Use PURPOSE Property Address City State Zip Owner of Public Record County Legal Description Assessor's Parcel # Tax Year R.E. Taxes $ Neighborhood Name Map Reference Census Tract Property Rights Appraised Fee Simple Leasehold Other (describe) SUBJECT My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Prior Sale/Transfer: Date Price Source(s) Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) Offerings, options and contracts as of the effective date of the appraisal SALES HISTORY Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Location Urban Suburban Rural Property Values Increasing Stable Declining PRICE AGE One-Unit % Built-Up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $(000) (yrs) 2-4 Unit % Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths Low Multi-Family % Neighborhood Boundaries High Commercial % Pred. Other % Neighborhood Description Market Conditions (including support for the above conclusions) NEIGHBORHOOD Dimensions Area Shape View Specific Zoning Classification Zoning Description Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? Yes No If No, describe. Utilities Public Other (describe) Public Other (describe) Off-site Improvements—Type Public Private Electricity Water Street Gas Sanitary Sewer Alley Site Comments SITE GENERAL DESCRIPTION FOUNDATION EXTERIOR DESCRIPTION materials INTERIOR materials Units One One w/Acc. unit Concrete Slab Crawl Space Foundation Walls Floors # of Stories Full Basement Partial Basement Exterior Walls Walls Type Det. Att. S-Det./End Unit Basement Area sq. ft. Roof Surface Trim/Finish Existing Proposed Under Const. Basement Finish % Gutters & Downspouts Bath Floor Design (Style) Outside Entry/Exit Sump Pump Window Type Bath Wainscot Year Built Storm Sash/Insulated Car Storage None Effective Age (Yrs) Screens Driveway # of Cars Attic None Heating FWA HW Radiant Amenities WoodStove(s) # Driveway Surface Drop Stair Stairs Other Fuel Fireplace(s) # Fence Garage # of Cars Floor Scuttle Cooling Central Air Conditioning Patio/Deck Porch Carport # of Cars Finished Heated Individual Other Pool Other Att. Det. Built-in Appliances Refrigerator Range/Oven Dishwasher Disposal Microwave Washer/Dryer Other (describe) Finished area above grade contains: Rooms Bedrooms Bath(s) Square Feet of Gross Living Area Above Grade Additional Features Comments on the Improvements IMPROVEMENTS Page 1 of 4 This form Copyright © 2005-2010 ACI Division of ISO Claims Services, Inc., All Rights Reserved. (gPAR™) General Purpose Appraisal Report 05/2010 GPAR1004_10 05262010 Produced using ACI software, 800.234.8727 www.aciweb.com 6541bros1 All Seasons Appraisal To provide a 'Fair Market' Value for the Subject for Gerrish Township Board of Review. Thomas & Christine McKittrick and Gerrish Township. 48653 MI Roscommon 2886G Higgins Lake Dr tmck117@gmail.com Thomas & Christine McKittrick X 9704.02 Sec 29; T24N, R3W Oak Bluffs / Higgins Lake 3,646.98 2025 72-004-445-001-0030 See Legal Description Addendum, Gerrish Township, Section 29 Roscommon Thomas & Christine McKittrick 48653 MI Roscommon 2886G Higgins Lake Dr None Noted. Subject was purchased on 06/19/2025 for the sum of $450,000 per: Gerrish Township Records, Liber-1191 & Page-493. Subject was Also transferred(after) on 09/09/2025 on a Quit Claim Deed for the sum of $0 per: Gerrish Township Records, Liber-1191 & Page-861. Per: Township Records $450,000 06/19/2025 X Market conditions are stable in this area. Reasonable exposure and marketing time for subject sub market is under 3 months based on mls data & appraiser's experience. Exposure time can vary due to seasonal selling cycle from 4/1 to 10/1 in this area. Subject is located .5 Block west of Higgins Lake - popular for all types of water recreation, including boating, swimming and fishing. This area is also known for hunting, trail riding and rv recreation. Homes in this area are a mix of primary use and secondary housing with average to very good maintenance. Regional Employment, schools and shopping located in Roscommon. 5 Vacant 0 5 10 80 40 110 0 260 1,800 55 Subject is located west of Higgins Lake, south of W Birch east of County Road 200 and north of Oak Bluff Lane. X X X X X X Subject site is a Superior and slightly, above average size .48 acre site with a partial / seasonsal view of Higgins Lake along with 'Shared' access and mooring rights to Higgins Lake. None X Gravel Private Septic X Private Well X X X X X Predominantly SFR Use Residential Residential/Lake Rectangular 21095 Sq.Ft. 165 X 127.85 Subject was originally built in 1973 per: Gerrish Township and has a 16.5 X 24 foot addition with a partial basement. The Subject is an average built home with mostly average materials and has been recently 'updated' with a new, remodeled kitchen, updated bath, new flooring, new interior paint and trim, new fixtures and a few other updates per: Property Owners. The Subject roof, siding and windows have Not been replaced per: Property Owners. The Subject is in overall 'Good-Updated' condition. None. 1,452 1.1 2 5 X X X X X 1+ X Asphalt 2 X Fiberglass/Average Carpet/Average Wood/Good Paint/Good Laminate-Crp/Good Shed X Wood X 1 X Vinyl/Average Yes/Average Vinyl/Average Aluminum/Average Comp Shngl/Average Aluminum/Average Conc Block/Average Nat Gas X 0 288 X X X 13 1973 Ranch X X 1 X
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Residential Appraisal Report File No. FEATURE SUBJECT Address Proximity to Subject Sale Price $ Sale Price/Gross Liv. Area $ sq. ft. Data Source(s) Verification Source(s) VALUE ADJUSTMENTS DESCRIPTION Sale or Financing Concessions Date of Sale/Time Location Leasehold/Fee Simple Site View Design (Style) Quality of Construction Actual Age Condition Above Grade Total Bdrms. Baths Room Count Gross Living Area sq. ft. Basement & Finished Rooms Below Grade Functional Utility Heating/Cooling Energy Efficient Items Garage/Carport Porch/Patio/Deck Net Adjustment (Total) Adjusted Sale Price of Comparables COMPARABLE SALE NO. 1 $ $ sq. ft. DESCRIPTION +(-) $ Adjustment Total Bdrms. Baths sq. ft. + - $ Net Adj. % Gross Adj. % $ COMPARABLE SALE NO. 2 $ $ sq. ft. DESCRIPTION +(-) $ Adjustment Total Bdrms. Baths sq. ft. + - $ Net Adj. % Gross Adj. % $ COMPARABLE SALE NO. 3 $ $ sq. ft. DESCRIPTION +(-) $ Adjustment Total Bdrms. Baths sq. ft. + - $ Net Adj. % Gross Adj. % $ Summary of Sales Comparison Approach SALES COMPARISON APPROACH COST APPROACH TO VALUE Site Value Comments ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW Source of cost data Quality rating from cost service Effective date of cost data Comments on Cost Approach (gross living area calculations, depreciation, etc.) OPINION OF SITE VALUE . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .= $ Dwelling Sq. Ft. @ $ .. .. .. .. .. .. = $ Sq. Ft. @ $ .. .. .. .. .. .. = $ Garage/Carport Sq. Ft. @ $ .. .. .. .. .. .. = $ Total Estimate of Cost-New . .. .. .. .. .. . = $ Less Physical Functional External Depreciation = $ ( ) Depreciated Cost of Improvements .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. = $ "As-is" Value of Site Improvements . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . = $ INDICATED VALUE BY COST APPROACH . .. .. .. .. .. .. .. .. .. .. . = $ COST APPROACH INCOME APPROACH TO VALUE Estimated Monthly Market Rent $ X Gross Rent Multiplier = $ Indicated Value by Income Approach Summary of Income Approach (including support for market rent and GRM) INCOME Indicated Value by: Sales Comparison Approach $ Cost Approach (if developed) $ Income Approach (if developed) $ This appraisal is made "as is," subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed, subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed subject to the following: Based on the scope of work, assumptions, limiting conditions and appraiser's certification, my (our) opinion of the defined value of the real property that is the subject of this report is $ as of , which is the effective date of this appraisal. RECONCILIATION Page 2 of 4 This form Copyright © 2005-2010 ACI Division of ISO Claims Services, Inc., All Rights Reserved. (gPAR™) General Purpose Appraisal Report 05/2010 GPAR1004_10 05262010 Produced using ACI software, 800.234.8727 www.aciweb.com 6541bros1 All Seasons Appraisal Shed Other Wood Stove Fireplace Deck 1+ Car Garage None Ngfa/None Average None Partial Unfinished 1,452 41.00 1.1 2 5 Good-Updated 53Act/13Eff Average Ranch Residential/Lake .48 ac Fee Simple Higgins Lk Access 0.00 Roscommon, MI 48653 2886G Higgins Lake Dr 466,300 19.8 -11.2 58,700 X -3,000 Lg Shed/Fence -2,500 1 - Fireplace -3,000 Cvd Pch/Balc/Patio -5,000 2 Car Garage None Noted -2,000 Ngfa/Central Air Average None Noted +2,500 Crawl Space -20,200 1,944 -15,000 2.1 4 7 -15,000 Very Good -10,500 13Act/6Eff -5,000 Above Average Contemporary Residential/Lake +20,000 .19 ac Fee Simple Higgins Lk Access 09/05/2025 Dom - 80 Conventional Exterior Inspection Mls #201835343/Realtor 270.06 525,000 1.85 miles SE Roscommon, MI 48653 129 Ethel Dr 408,600 24.8 6.1 23,600 X +1,000 None Noted +1,000 None Noted Deck -15,000 3 Car Garage None Noted -2,000 Ngfa/Central Air Average None Noted +2,500 Crawl Space -11,400 1,730 -7,500 2.0 3 6 Good-Updated 53Act/13Eff Average Ranch +45,000 Residential/Woods +10,000 .34 ac Fee Simple Higgins Lk Access 09/19/2025 Dom - 298 Conventional Exterior Inspection Mls #201832742/Realtor 222.54 385,000 1.87 miles SE Roscommon, MI 48653 991 W Higgins lake Dr 484,600 18.3 7.7 34,600 X +1,000 None Noted -2,500 1 - Fireplace -3,500 2-Deck/ScreenPrch -5,000 2 Car Garage None Noted -2,000 Ngfa/Central Air Average None Noted +2,500 Crawl Space -3,400 1,536 -7,500 2.0 3 6 Good-Updated 53Act/13Eff Average Ranch +45,000 Residential/Woods +10,000 .34 ac Fee Simple Higgins Lk Access 09/04/2025 Dom - N/A Conventional Exterior Inspection Mls #50186005/Township/County 292.97 450,000 3.46 miles NW Roscommon, MI 48653 205 Tie St Very limited availability of comparable sales located in subject's market area due to limited sales volume. See time/distance and comparable selection addendum. Two bedroom homes are are acceptable in this market and are not functionally obsolete. Size of homes in area require use of comparables that vary from subject, but have similar appeal. C#1 a Newer construction built in 2012 with larger gla(size) and 2 car garage / Smaller .19 acre site with a similar view and 'shared' access and mooring rights to Higgins Lake. C#2 a home built in 1972 with many updates and with larger gla(size) and a 3 car garage / Smaller .34 acre site with 'shared' access and mooring rights to Higgins Lake. C#3 a home built in 1972 with many updates(like the Subject) and with larger gla and a 2 car garage / Smaller .53 acre site with 'shared' access and mooring rights to Higgins Lake. Dom(Days on Market). Eff(Effective age) adjustment @ $1,500/Yr. Gla(size) adjustment @ $41/SqFt. 0 0 0 0 0 Bsmt: 288 Sq.Ft. 0 1,452 200,000 Cost approach not developed due to age of improvements. Cost Approach most reliable indicator of value when improvements are less than 1 year old. Estimated site value based on mls #201833881 a .62 acre site with 'Shared' & Private Lake Access and No view of Higgins Lake sold for the sum of $153,000 on 03/31/2025, mls #201833181 a .22 acre site with a similar Partial / 'Seasonal' view of Higgins Lake sold for the sum of $55,000 on 01/31/2025 and with No access to Higgins Lake. Subject is a .48 acre site with a Partial / 'Seasonsal' view and 'Shared'(with 2 other Parties) access and mooring rights to Higgins Lake and with an estimated market value of $200,000. N/A 0 N/A N/A 03/06/2026 475,000 X Market data approach employed in this report. Market data approach is given greater consideration because it reflects actions of a typical buyer's and seller's in real estate market. Cost and income approach considered but not utilized due to insufficient data. C#1 most similar in a Partial / 'Seasonal' view of Higgins Lake like the Subject has and C#3 most similar in being a 53 year old Updated, ranch home with a 2 car garage and most similar in Gla(size) to the Subject - and best indicators of value. 0 0 475,000 Brockway
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Residential Appraisal Report File No. FEATURE SUBJECT Address Proximity to Subject Sale Price $ Sale Price/Gross Liv. Area $ sq. ft. Data Source(s) Verification Source(s) VALUE ADJUSTMENTS DESCRIPTION Sale or Financing Concessions Date of Sale/Time Location Leasehold/Fee Simple Site View Design (Style) Quality of Construction Actual Age Condition Above Grade Total Bdrms. Baths Room Count Gross Living Area sq. ft. Basement & Finished Rooms Below Grade Functional Utility Heating/Cooling Energy Efficient Items Garage/Carport Porch/Patio/Deck Net Adjustment (Total) Adjusted Sale Price of Comparables COMPARABLE SALE NO. 4 $ $ sq. ft. DESCRIPTION +(-) $ Adjustment Total Bdrms. Baths sq. ft. + - $ Net Adj. % Gross Adj. % $ COMPARABLE SALE NO. 5 $ $ sq. ft. DESCRIPTION +(-) $ Adjustment Total Bdrms. Baths sq. ft. + - $ Net Adj. % Gross Adj. % $ COMPARABLE SALE NO. 6 $ $ sq. ft. DESCRIPTION +(-) $ Adjustment Total Bdrms. Baths sq. ft. + - $ Net Adj. % Gross Adj. % $ Summary of Sales Comparison Approach SALES COMPARISON APPROACH Additional Comparables This form Copyright © 2005-2010 ACI Division of ISO Claims Services, Inc., All Rights Reserved. (gPAR™) General Purpose Appraisal Report 05/2010 GPAR1004_10 05262010 Produced using ACI software, 800.234.8727 www.aciweb.com 6541bros1 All Seasons Appraisal Shed Other Wood Stove Fireplace Deck 1+ Car Garage None Ngfa/None Average None Partial Unfinished 1,452 41.00 1.1 2 5 Good-Updated 53Act/13Eff Average Ranch Residential/Lake .48 ac Fee Simple Higgins Lk Access 0.00 Roscommon, MI 48653 2886G Higgins Lake Dr 499,400 32.6 -11.6 65,600 X Shed -3,500 1 - Fireplace Deck +15,000 None Noted None Noted -2,000 Ngfa/Central Air Average None Noted +2,500 Conc Slab +24,400 858 +7,500 1.0 3 5 -15,000 Very Good-Remodl -4,500 76Act/9Eff Average Chalet -100,000 Lake Residential +10,000 1.21 ac(Shared) Fee Simple Higgins Lk Access 08/06/2025 Dom - 14 Cash Exterior Inspection Mls #201836103/Realtor 658.51 565,000 4.24 miles NW Roscommon, MI 48653 9142 W Higgins Lake Dr Unit #2 465,500 39.9 36.9 125,500 X Shed +1,500 None Noted Deck -5,000 2 Car Garage None Noted Ngwallfa/None Notd Average None Noted +2,500 Crawl Space +30,000 720 +7,500 1.0 2 4 +15,000 Average +3,000 54Act/15Eff +5,000 Below Average +5,000 Cottage +40,000 Residenital/Woods +21,000 .14 ac Fee Simple Higgins Lk Access 08/08/2025 Dom - 9 Cash Exterior Inspection Mls #201836181/Realtor 472.22 340,000 1.17 miles SE Roscommon, MI 48653 102 Pleasant View Ave Very limited availability of comparable sales located in subject's market area due to limited sales volume. See time/distance and comparable selection addendum. Two bedroom homes are are acceptable in this market and are not functionally obsolete. Size of homes in area require use of comparables that vary from subject, but have similar appeal. C#4 a home built in 1949 that has been Remodeled and with smaller gla(size) / Higher valued Shared / Condo site with a Direct view of Higgins Lake along with 'shared' access and mooring rights to Higgins Lake. C#5 a cottage built in 1971 with some updates and with smaller gla(size) and a 2 car garage / Smaller .14 acre site with 'shared' access and mooring rights to Higgins Lake. Dom(Days on Market). Eff(Effective age) adjustment @ $1,500/Yr. Gla(size) adjustment @ $41/SqFt.
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Residential Appraisal Report File No. Scope of Work, Assumptions and Limiting Conditions Scope of work is defined in the Uniform Standards of Professional Appraisal Practice as " the type and extent of research and analyses in an assignment." In short, scope of work is simply what the appraiser did and did not do during the course of the assignment. It includes, but is not limited to: the extent to which the property is identified and inspected, the type and extent of data researched, the type and extent of analyses applied to arrive at opinions or conclusions. The scope of this appraisal and ensuing discussion in this report are specific to the needs of the client, other identified intended users and to the intended use of the report. This report was prepared for the sole and exclusive use of the client and other identified intended users for the identified intended use and its use by any other parties is prohibited. The appraiser is not responsible for unauthorized use of the report. The appraiser's certification appearing in this appraisal report is subject to the following conditions and to such other specific conditions as are set forth by the appraiser in the report. All extraordinary assumptions and hypothetical conditions are stated in the report and might have affected the assignment results. 1. The appraiser assumes no responsibility for matters of a legal nature affecting the property appraised or title thereto, nor does the appraiser render any opinion as to the title, which is assumed to be good and marketable. The property is appraised as though under responsible ownership. 2. Any sketch in this report may show approximate dimensions and is included only to assist the reader in visualizing the property. The appraiser has made no survey of the property. 3. The appraiser is not required to give testimony or appear in court because of having made the appraisal with reference to the property in question, unless arrangements have been previously made thereto. 4. Neither all, nor any part of the content of this report, copy or other media thereof (including conclusions as to the property value, the identity of the appraiser, professional designations, or the firm with which the appraiser is connected), shall be used for any purposes by anyone but the client and other intended users as identified in this report, nor shall it be conveyed by anyone to the public through advertising, public relations, news, sales, or other media, without the written consent of the appraiser. 5. The appraiser will not disclose the contents of this appraisal report unless required by applicable law or as specified in the Uniform Standards of Professional Appraisal Practice. 6. Information, estimates, and opinions furnished to the appraiser, and contained in the report, were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy of such items furnished to the appraiser is assumed by the appraiser. 7. The appraiser assumes that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The appraiser assumes no responsibility for such conditions, or for engineering or testing, which might be required to discover such factors. This appraisal is not an environmental assessment of the property and should not be considered as such. 8. The appraiser specializes in the valuation of real property and is not a home inspector, building contractor, structural engineer, or similar expert, unless otherwise noted. The appraiser did not conduct the intensive type of field observations of the kind intended to seek and discover property defects. The viewing of the property and any improvements is for purposes of developing an opinion of the defined value of the property, given the intended use of this assignment. Statements regarding condition are based on surface observations only. The appraiser claims no special expertise regarding issues including, but not limited to: foundation settlement, basement moisture problems, wood destroying (or other) insects, pest infestation, radon gas, lead based paint, mold or environmental issues. Unless otherwise indicated, mechanical systems were not activated or tested. This appraisal report should not be used to disclose the condition of the property as it relates to the presence/absence of defects. The client is invited and encouraged to employ qualified experts to inspect and address areas of concern. If negative conditions are discovered, the opinion of value may be affected. Unless otherwise noted, the appraiser assumes the components that constitute the subject property improvement(s) are fundamentally sound and in working order. Any viewing of the property by the appraiser was limited to readily observable areas. Unless otherwise noted, attics and crawl space areas were not accessed. The appraiser did not move furniture, floor coverings or other items that may restrict the viewing of the property. 9. Appraisals involving hypothetical conditions related to completion of new construction, repairs or alteration are based on the assumption that such completion, alteration or repairs will be competently performed. 10. Unless the intended use of this appraisal specifically includes issues of property insurance coverage, this appraisal should not be used for such purposes. Reproduction or Replacement cost figures used in the cost approach are for valuation purposes only, given the intended use of the assignment. The Definition of Value used in this assignment is unlikely to be consistent with the definition of Insurable Value for property insurance coverage/use. 11. The ACI General Purpose Appraisal Report (GPAR™) is not intended for use in transactions that require a Fannie Mae 1004/Freddie Mac 70 form, also known as the Uniform Residential Appraisal Report (URAR). Additional Comments Related To Scope Of Work, Assumptions and Limiting Conditions Page 3 of 4 This form Copyright © 2005-2010 ACI Division of ISO Claims Services, Inc., All Rights Reserved. (gPAR™) General Purpose Appraisal Report 05/2010 GPAR1004_10 05262010 Produced using ACI software, 800.234.8727 www.aciweb.com 6541bros1 All Seasons Appraisal ~See Addendum(s):
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Residential Appraisal Report File No. Appraiser's Certification The appraiser(s) certifies that, to the best of the appraiser's knowledge and belief: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are the appraiser's personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. Unless otherwise stated, the appraiser has no present or prospective interest in the property that is the subject of this report and has no personal interest with respect to the parties involved. 4. The appraiser has no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. The appraiser's engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. The appraiser's 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. 7. The appraiser's analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 8. Unless otherwise noted, the appraiser has made a personal inspection of the property that is the subject of this report. 9. Unless noted below, no one provided significant real property appraisal assistance to the appraiser signing this certification. Significant real property appraisal assistance provided by: Additional Certifications: Definition of Value: Market Value Other Value: Source of Definition: ADDRESS OF THE PROPERTY APPRAISED: EFFECTIVE DATE OF THE APPRAISAL: APPRAISED VALUE OF THE SUBJECT PROPERTY $ APPRAISER Signature: Name: State Certification # or License # or Other (describe): State #: State: Expiration Date of Certification or License: Date of Signature and Report: Date of Property Viewing: Degree of property viewing: Interior and Exterior Exterior Only Did not personally view SUPERVISORY APPRAISER Signature: Name: State Certification # or License # State: Expiration Date of Certification or License: Date of Signature: Date of Property Viewing: Degree of property viewing: Interior and Exterior Exterior Only Did not personally view Page 4 of 4 This form Copyright © 2005-2010 ACI Division of ISO Claims Services, Inc., All Rights Reserved. (gPAR™) General Purpose Appraisal Report 05/2010 GPAR1004_10 05262010 Produced using ACI software, 800.234.8727 www.aciweb.com 6541bros1 All Seasons Appraisal X 03/08/2026 07/31/2027 MI 1204069637 Blaine Brockway 475,000 03/06/2026 Roscommon, MI 48653 2886G Higgins Lake Dr X ~See Addendum(s): ~None Brockway
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ADDENDUM Client: Thomas & Christine McKittrick File No.: 6541bros1 Property Address: 2886G Higgins Lake Dr Case No.: City: Roscommon State: MI Zip: 48653 Addendum Page 1 of 1 Clarification of Intended Use and Intended User: The Intended User of this appraisal report is Thomas & Christine McKittrick and Gerrish Township. To provide a 'Fair Market' Value for the Subject for the Gerrish Township Board of Review per: Client Request. Subject to the stated 'Scope of Work', purpose of the appraisal, reporting requirements of this appraisal report form, and Definition of Market Value. No additional Intended Users are identified by the appraiser. Scope of Work Disclaimer: At the request of the client, this appraisal report has been prepared in compliance with USPAP. In the normal course of business, the appraiser attempted to obtain an adequate amount of information regarding the subject and the comparable properties. Not every element of the subject property was viewable, i.e. crawl space areas, and comparable property data was generally obtained from third party sources; Roscommon County, Gerrish Township, Lyon Township, Northern Great Lakes Mls and Water Wonderland Board of Realtors. Consequently, this information should be considered an "estimate" unless otherwise noted by the appraiser. Appraiser Independence Addendum: No employee, client, director, officer or agent of the lender, or any other third party acting as a joint venture partner, independent contractor, appraisal management company, or partner in behalf of the lender has influenced or attempted to influence the development, reporting, result or review of this assignment through coercion extortion, collusion, compensation, instruction, inducement, intimidation, bribery or in any other manner. I have not been contacted by anyone other than the intended user (lender/client as identified on the first page of the report), borrower or designated contact to make an appointment to enter the property. I agree to immediately report any unauthorized contacts either personally by phone or electronically to vendor management. Limiting Conditions Addendum: No conditions attached to this appraisal. See Cover Letter and Statement of Limiting Conditions. Subject Property Addendum: I have performed no (or the specified) other services, as an appraiser or in any other capacity, regarding the property that is the subject of the work under review within the 3 year period immediately preceding acceptance of this assignment. Higgins Lake Estimated Site Value Addendum: Subject is located close to Higgins Lake with access and mooring rights. Subject site value exceeds 40% of appraised value. Higgins Lake Private Lake access site values can typically exceed 20% to 50% of appraised value. Estimated site value based on mls #201833881 a .62 acre site with 'Shared' & Private Lake Access and No view of Higgins Lake sold for the sum of $153,000 on 03/31/2025, mls #201833181 a .22 acre site with a similar Partial / 'Seasonal' view of Higgins Lake and No access or mooring rights to Higgins Lake sold for the sum of $55,000 on 01/31/2025. Subject is a .48 acre site with a Partial / 'Seasonsal' view and 'Shared'(with 2 other Parties) access and mooring rights to Higgins Lake and with an estimated market value of $200,000. C#1 has an estimated site value of $180,000. C#2 has an estimated site value of $145,000. C#3 has an estimated site value of $145,000. C#4 has an estimated site value of $290,000. C#5 has an estimated site value of $139,000. Subject & Sales Location Addendum: Subject, C#1, C#2, C#3 and C#5 are all average to above average(C#1) built homes located in the Higgins Lake area and with 'Shared' access and mooring rights to Higgins Lake. C#4 is a 'Site Condo' that also has 'Shared' access and mooring rights, But is also on a 1.21 acre 'Shared' site with a Direct view of Higgins Lake. Reconciliation and Estimated Value Addendum: Subject is an average built, average size home with a 2 garage and located close to Higgins Lake with mooring rights to Higgins Lake. Two(C#1 and C#3) of the Five sales were given most weight when establishing an estimated value. Subject estimated value was based on C#1 most similar in a Partial / 'Seasonal' view of Higgins Lake like the Subject has and C#3 most similar in being a 53 year old Updated, ranch home with a 2 car garage and most similar in Gla(size) to the Subject @ 84 square foot larger than the Subject Gla(size) of 1,452 square foot - and best indicators of value. All 5 sales were considered for value estimate for subject due to a 12 month, very limited sales volume of homes with Private access and Mooring rights to Higgins Lake. Subject estimated value is $475,000. Comparable Sales Dates(Time) & Type Addendum: C#1, C#2, C#3, C#4 and C#5 All exceed 90 days of the effective date(03/06/2026) of the appraisal. Subject is an average built, average size home with a 2 car garage and Private Access to Higgins Lake. This area is a seasonal and vacation area that has Very few sales of homes with Access and Mooring rights to Higgins Lake every 12 months. Appraiser performed a very thorough search of the mls and found 0 sales in the past 3 months of effective date of appraisal that was similar to the subject in gla(size), site size, quality of construction And with a View and or access and mooring rights to Higgins Lake. This area has a seasonal selling cycle between April and October of each year. It is common to only have 2 or even 1 sale within 3 months of effective date of an appraisal in the winter and spring months in the Higgins Lake area. C#1, C#2, C#3, C#4 and C#5 All sold within 12 months(in 2025) of the effective date(03/06/2026) of the appraisal report. Again, Higgins Lake is a Very desirable lake and has very few sales with Access to the Lake every 12 to 24 months. Homes are often 'handed down' to Family and / or sold 'privately'. Subject and Comparables Distance Addendum: C#1, C#2, C#3, C#4 and C#5 All exceed 1.00 mile distance from the subject. Subject and all comparables are average built and homes located in the Higgins Lake area. This area is seasonal. It is not uncommon to use sales and listings that exceed 1.00 mile on Higgins Lake. Higgins Lake is one of the largest inland lakes in the state of Michigan with nearly 25 miles of shoreline. Subject Highest and Best Use Addendum: Subject as improved is its' Highest and Best Use. Subject is a single family residential dwelling. Subject site is zoned Residential. Subject does conform with all the other single family properties in the immediate area. Thus, subject is considered its' Highest and Best Use.
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USPAP ADDENDUM File No. Borrower: Property Address: City: County: State: Zip Code: Lender: Reasonable Exposure Time My opinion of a reasonable exposure time for the subject property at the market value stated in this report is: Additional Certifications I have performed NO services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. I HAVE performed services, as an appraiser or in another capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. Those services are described in the comments below. Additional Comments APPRAISER: SUPERVISORY APPRAISER (only if required): Signature: Signature: Name: Name: Date Signed: Date Signed: State Certification #: State Certification #: or State License #: or State License #: or Other (describe): State #: State: State: Expiration Date of Certification or License: Expiration Date of Certification or License: Supervisory Appraiser inspection of Subject Property: Effective Date of Appraisal: Did Not Exterior-only from street Interior and Exterior Produced using ACI software, 800.234.8727 www.aciweb.com USPAP_14NT 04272015 6541bros1 All Seasons Appraisal Thomas & Christine McKittrick 48653 MI Roscommon Roscommon 2886G Higgins Lake Dr Reasonable exposure and marketing time for subject sub market is under 3 months based on mls data & appraiser's experience. Exposure time can vary due to seasonal selling cycle from 4/1 to 10/1 in this area. See Below: X March 6, 2026 07/31/2027 MI 1204069637 03/08/2026 Blaine Brockway
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SUBJECT PROPERTY PHOTO ADDENDUM Client: File No.: Property Address: Case No.: City: State: Zip: FRONT VIEW OF SUBJECT PROPERTY Appraised Date: Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick 475,000 March 6, 2026
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INTERIOR PHOTOS Client: File No.: Property Address: Case No.: City: State: Zip: Comment: Comment: Comment: Produced using ACI software, 800.234.8727 www.aciweb.com INT3AR 06152012 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Kitchen Living Room Full Bathroom
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INTERIOR PHOTOS Client: File No.: Property Address: Case No.: City: State: Zip: Comment: Comment: Comment: Produced using ACI software, 800.234.8727 www.aciweb.com INT3AR 06152012 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick ~Dining Area Other Family Room Bedroom
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INTERIOR PHOTOS Client: File No.: Property Address: Case No.: City: State: Zip: Comment: Comment: Comment: Produced using ACI software, 800.234.8727 www.aciweb.com INT3AR 06152012 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Bedroom Half Bath ~Mud Room Other
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INTERIOR PHOTOS Client: File No.: Property Address: Case No.: City: State: Zip: Comment: Comment: Comment: Produced using ACI software, 800.234.8727 www.aciweb.com INT3AR 06152012 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick ~Partial Basement Unfinished Area
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Client: File No.: Property Address: Case No.: City: State: Zip: Produced using ACI software, 800.234.8727 www.aciweb.com PHT3 05212013 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Side View Side View Side View
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Client: File No.: Property Address: Case No.: City: State: Zip: Produced using ACI software, 800.234.8727 www.aciweb.com PHT3 05212013 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Interior of Garage Shed Wear & Tear to Roof
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Client: File No.: Property Address: Case No.: City: State: Zip: Produced using ACI software, 800.234.8727 www.aciweb.com PHT3 05212013 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick 'Seasonsal' View of Higgins Lake Subject 'Shared' Lake Access
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COMPARABLE PROPERTY PHOTO ADDENDUM Client: File No.: Property Address: Case No.: City: State: Zip: COMPARABLE SALE #1 Sale Date: Sale Price: $ COMPARABLE SALE #2 Sale Date: Sale Price: $ COMPARABLE SALE #3 Sale Date: Sale Price: $ 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick 525,000 09/05/2025 Roscommon, MI 48653 129 Ethel Dr 385,000 09/19/2025 Roscommon, MI 48653 991 W Higgins lake Dr 450,000 09/04/2025 Roscommon, MI 48653 205 Tie St
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COMPARABLE PROPERTY PHOTO ADDENDUM Client: File No.: Property Address: Case No.: City: State: Zip: COMPARABLE SALE #4 Sale Date: Sale Price: $ COMPARABLE SALE #5 Sale Date: Sale Price: $ COMPARABLE SALE #6 Sale Date: Sale Price: $ 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick 565,000 08/06/2025 Roscommon, MI 48653 9142 W Higgins Lake Dr Unit #2 340,000 08/08/2025 Roscommon, MI 48653 102 Pleasant View Ave
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LOCATION MAP Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick
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FLOORPLAN SKETCH Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick
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DIMENSION LIST ADDENDUM Client: File No.: Property Address: Case No.: City: State: Zip: GROSS BUILDING AREA (GBA) GROSS LIVING AREA (GLA) Area(s) Area % of GLA % of GBA Living Level 1 Level 2 Level 3 Other GBA Basement Garage Area Measurements Area Type Measurements Factor Total Level 1 Level 2 Level 3 Other Bsmt. Garage x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = x x = Produced using ACI software, 800.234.8727 www.aciweb.com DIM 10072013 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick 288 0.00 0.00 0 0.00 0.00 0 100.00 100.00 1,452 100.00 1,452 1,452 1,452 X 288.00 1.00 24.00 12.00 X 396.00 1.00 16.50 24.00 X 1,056.00 1.00 44.00 24.00
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FLOOD MAP Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick
Page 25
PLAT MAP Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick
Page 26
AERIAL MAP Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick
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Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Subject Parcel
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Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Appraiser Insurance
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Client: File No.: Property Address: Case No.: City: State: Zip: 48653 MI Roscommon 2886G Higgins Lake Dr 6541bros1 Thomas & Christine McKittrick Appraiser License
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File No./Escrow No.:
34445
Print Date & Time:
June 19, 2025 12:00 pm
Officer/Escrow Officer:
Shelby Munsey
Settlement Location:
409 Ashman Street, Suite 3
Midland, MI 48640
Property Address:
2886 Higgins Lake Dr G
Roscommon, MI 48653
Buyer:
Michael Kircher and Brooke Kircher
Thomas McKittrick and Christine McKittrick
Seller:
John J. Walin
2886 Higgins Lake Dr G
Roscommon, Ml 48653
Lender:
Settlement Date :
June 19, 2025
Disbursement Date
:
June 19, 2025
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Financial
Sale Price of Property
Deposit
Prorations/Adjustments
Summer Tax Proration
06/19/25-06/30/25
Winter Tax Proration
01/01/25-06/19/25
Title Charges and Escrow/Settlement Charges
Settlement/Closing Fee to Crossroads Title Agency
Government Recording and Transfer Charges
Recording Fees to Register of Deeds
Page 1 of 2Page 31
03/23/2026 .0l35 PFN 2997 E HIGGINS LAKE DR ROSCOMMON, Ml 48653-7718 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 004-445-001-0030 2886 W HIGGINS LA NAME AND ADDRESS OF OWNER OR PERSON N: MCKITTRICK THOMAS & MCKITTRICK CHRISTINE 4176 ATLAS RD DAVISON, MI 48423-8635 [ -800 P-383 243 COM AT NW COR LOT 1 THE 354.7 FT FOR POB THE 165 FT TH S 2 DEG 36 W 127.35 FT THW 165 F1 THN 2 DEG 36'E 128.35 FT TO POB PART OF LOTS 1 & 2 PARCEL C OAK BLUFFS. THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) as 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 004-445-001-0030 They have made the following determination based on the information you supplied. Board of Review Comments ASSESSED AND TAXABLE VALUES LOWERED TO 381500 2026 ORIGINAL ASSESSED VALUE 479,800 2026 "BOARD OF REVIEW" ASSESSED VALUE 381,500 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 479,800 2026 "BOARD OF REVIEW" TAXABLE VALUE 381,500 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 2 new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html