26-000625.pdf
Richard Rashilla Petitioner V Township Of Central Lake Respondent · 26-000625-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED
JUL 102026
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO, 26-000625 TT
Section 1: Respondent’s Contact Information
Unit of Government
Central Lake Township
Malling Address (No., Street, P.O. Box or Rural Route):
PO Box 155
Clty or Town:
State:
ZiP Code:
Central Lake
Mi
49622
931-544-6687
Email Address {do not enter unless you want MTT to send all correspondence via email):
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name:
MI:
Last Name:
Robert
Englebrecht
Firm Name (if any):
Maiting Address (No., Street, P.O. Box or Rural Route):
same
City or Town:
State:
2IP Code:
same
Telephone Number:
same
Email Address (do not enter unless you want MTT to send all correspondence via email):
assessor@centraliaketownship.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. Attacha
separate sheet if necessary.
[I Yes
[74] No
[I] Not Applicable
Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
[0 Yes
I NoPage 2
GRETCHEN WHITMER STATE OF MICHIGAN GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The 2026 assessed value was derived fro State of Michigan approved mass appraisal techniques. A valuation disclosure will be presented. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES If yes, check which BOR Petitioner attended: wi] March O July Did Petitioner protest the assessment at a Board of Review (BOR)? [¥4] Yes Ono O December If yes, cite the Board's authority. If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes CI no If yes, explain Was the assessment at Issue established as the result of a clerical error or mutual mistake of fact? [] Yes M1 No Is Petitioner appealing from a State Tax Commission Order? Oa Yes 1 no 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: 05-02-035-087-30 Classification of Property: Real 4 Personal [J (check one) Agricultural J Commercial 0 Industrial 0 Residential [2] Timber-Cutover [J ~~ Developmental [J Utility (0 (check one) MARLON |. BROWN, DPA
Page 3
Parcel Number:
05-02-035-087-30
Jurisdiction:
CENTRAL LAKE TOWNSHIP
County: ANTRIM
Printed on
07/07/2026
Grantor
Grantee
Sale
Sale
{Inst.
Terms
of Sale
Liber
Verified
Prent.
Price
Date
{Type
&
Page
By
Trans.
BARTH RICHARD
L
&
DONNA
RASHILLA RICHARD
&
GEORGE
xxx kx%i 04/14/2025
‘WD
03-ARM'S LENGTH
202500003313
DEED
100.0
RIZZON AMY
&
DESJARLAIS
BARTH RICHARD
L
&
DONNA
0]
04/09/2025
[QC
05-CORRECTING TITLE
202500003312
DEED
0.0
BARTH DONNA
K
&
LANTZY AR
|BARTH RICHARD
L
&
DONNA
01
01/01/2015
[WD
21-NOT USED/OTHER
201600004363
AGENT
0.0
BARTH/LANTZY
BARTH
ET
AL
0!
04/10/2009
(QC
21-NOT USED/OTHER
1791;
106
AGENT
0.0
Property Address
iClass: RESIDENTIAL-IMPRO |Zoning:
Building Permit (s}
Date
Number
Status
238
N M-88
HWY
School:
CENTRAL LAKE
PUBLIC SCHOOLS
06/07/2012
112-0686
P.R.E.
0%
| DECKING
06/06/2012
120686
Owner's Name/Address
MAP ¥:
GARAGE
06/17/2004
23664
$356. soroMAC
pied
& GEORGEANN TRSUT
{2026 Est
TCV 1,074,855 TCV/TFA:
995.24 HOUSE
&
GARAGE
1
10/01/198%
11178
LINCOLN NE 68516
X [Improved
[vacant
Land Value Estimates
for Land Table 4201.4201 INTERMEDIATE LAKE
Public
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
—
Dirt Road
FTG 4500
150.00
1.00 1.0000 1.0000
4500
100
675,000
Tax Description
Gravel Road
150 Actual Front Feet,
0.00 Total Acres
Total Est.
Land Value
=
675,000
PARCEL
1
COM AT
THE
INTERS
OF THE
ELY
Paved Road
LINE OF M~88 HWY WITH THE
N LINE OF GOV
Storm Sewer
Land Improvement Cost Estimates
LOT
3,
TH
S
31
DEG
E
698.34
FT ALG
THE
Sidewalk
Lo
.
ELY LINE
OF M-88
HWY
TO
THE
DPOB
TH
N
71
Description
Rate
Size
%
Good
Cash Value
50.27
Water
D/W/P:
3.5 Concrete
6.58
3117
70
14,357
DEG
E 325.87
FT,
TH SLY 150.27
TT ALG THE
|
isewer
D/W/P:
Patio Blocks
15.58
140
70
1,527
SHORE OF INTERMEDIATE LAKE,
TI
8
70 DEG
W
|
glectric
’
Total Estimated Land Im rovements True Cash Value
=
15,884
266.9
FT,
TH
N
31
DEG
W 151.27
FT ALG
THE
Gas
P:
li
ELY LINE OF M-88 HWY TO THE POB BEING
Curb
PART OF GOVT LOT
3 SEC 35 T31N RSW
Street Lights
Comments/Influences
Standard Utilities
{Underground Utils.
Topography
of
Site
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
337,500
199,900
537,400
537, 400M]
537,4008
AA
07/30/2024 INSPECTED
[2025
300,000
195,100
495,100
180, 274C
The Equalizer.
Copyright
(c)
1999
- 2009. 5aK 08/15/2012 INSPECTED
[5§3%
186.600
55TH
7
:
[
,
.
74,
Licensed To:
Township of Central Lake,
JAK 09/30/2010 INSPECTED
1
|
352,100
174,854C
County of Antrim, Michigan
20623
135,000
162,200
357,200
166,528C
*%* Information herein deemed reliable but not guaranteed***Page 4
Residential Building
1
of
1
Parcel Number:
05-02-035-087-30
Printed on
07/07/2026
Building Type
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
{15}
Fireplaces
:
(16)
Porches/Decks |
(17)
Garage
X
[Single Family
'Eavestrough
X
{Gas
|
0il
Elec.
IAppliance Allow.
Interior
1 Story
|Area|Type
Year Built:
Mobile Home
Insulation
Wood
|
{Coal
Steam
)
Cook op
poterior
2
Story
724[WGEP
(1
Story)
Car Capacity:
Town Home
O{Front Overhang
a
Dishwasher
2nd/Same
Stack
Class:
C
Duplex
olother overhang
Forced Aix w/o Ducts |
1
lgarpage Disposal
Two Sided
ae Feared hood
Exterior:
Siding
A-Frame
{
Forced Air
w/
Ducts
Bath Heater
1
|Exterior
1
Story
20 Treated oo
Brick Ven.:
0
147
Interior
X (Forced Hot Water
Vent
Fan
Exterior
2 Story
reated
Woo
Stone Ven.:
0
X [Wood
Frame
,
Electric Baseboard
Hot Tub
Prefab
1 Story
Common Wall:
1 Wall
(Drywall
Plaster
Elec.
Ceil. Radiant
1
[Unvented Hood
Prefab
2 Story
Foundation:
42 Inch
Building Style:
{paneled
Wood T&G
Radiant
(in-floor)
Vented Hood
Heat Circulator
Finished
2:
FRAME
Trin
& Decoration
Electric Wall Heat
Intercom
Raised Hearth
Auto.
Doors:
0
.
Space Heater
Jacuzzi Tub
Wood Stove
Mech.
Doors:
0
Yr Built
[Remodeled
[Bx ford
|
[Min
Wall/Floor Furnace
Jacuzzi repl.Tub
Direct-Vented Ga
Area:
576
1985
0
|
il
Forced Heat
& Cool
oven
2
Good:
0
——
Size
of Closets
Heat Pump
;
Class:
C
)
.
Condition:
Good
Yo Heating/Cooling
Microwave
Effec.
Age:
28
Storage Area:
0
[Lg
Ord
|
[Small
Standard Range
No Conc.
Floor:
0
J
Lo
Lo
Central Air
Self Clean Range
Floor Area:
1,080
Room List
Doors|
isolid|
[H.C.
Wood Furnace
Sauna
Total Base New
:
318,124
E.C.F.
[Bsmnt Garage:
TBasement
5 TT
ra
Trash Compactor
|10Tal Depr Cost: 225,865
X
1.700
{1st Floor
(12)
Electric
Central Vacuum
Estimated T.C.V: 383,971
Carport Area:
{2nd Floor
Frtchen:
0famps Service
Security System
:
er:
-
[Bedrooms
other:
No./Qual.
of Fixtures
| Cost Est.
for Res. Bldg:
1
Single Family
FRAME
cls
Blt 1985
(1)
Exterior
[Ex.
i
ford.
|
[Min
{11)
Heating System:
Forced Hot Water
:
ii
—
|
= 1080 SF
Floor Area
= 1080 SF.
Wood/Shingle
(6)
Ceilings
:
Ground Area
Aluminum/Vinyl
No.
of Elec. Outlets
Phy/Rb. PRy/Func/Econ/Comb.
§ Good=71/100/100/100/71
Brick
[Many
|
[Ave.
|
[Few
| Building Areas
i
[-
!
;
ry
Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
13)
Plumb:
Insulation
13)
RY
1
Story
Siding
Basement
1,080
8
7
Ercavation
Average Fixture (s)
Total:
175,229
124,412
(2)
Windows
x
2
|3 Fixture Bath
Other Additions/Adjustments
Many
Large
Basement:
1080
S.F.
2 Fixture Bath
Basement Living Area
810
28,488
20,226
Avg.
Avg.
Crawl:
0
S.F.
Softener,
Auto
Basement,
Outside Entrance,
Below Grade
1
2,727
1,936
Few
Small
slab:
0
S.F.
Softener, Manual
Plumbing
i
i
.
olar
Water
Hea
Wood Sash
Height
to Joists:
0.0
No
a1
ng
are
amtuze Bath
1
4,478
3,178
Metal Sash
{8) Basement
Extra Toilet
1000 Gal Septic
1
4,689
3,329
{
¥
g
Block
Extra
Sink
Water Well,
200
Feet
1
10,565
7,501
|
[Double Hung
onc.
Bloc
Separate Shower
Porches
|
Horiz.
Slide
Poured Conc.
Ceramic Tile
Floor
WOEP
(1
Story)
224
17,331
12,305
Casement
Stone
Ceramic Tile Wains | peck
Double Glass
Treated Wood
Ceramic Tub Alcove |
rreated Wood
576
7,983
5,668
Storms
¢ Sereens
® sant Foi
vent Fen
Treated Wood
120
2,840
2,016
2
(14)
Water/Sewer
Treated Wood
20
896
636
(3)
Roof
Recreation
SF
r
-
Garages
¥
Gable
|
|Gambrel)
810
[Living
SF
Zable Farer
Class:
C Exterior:
Siding Foundation:
42
Inch
(Unfinished)
Hip
I
|Mansard
1
[Walkout Doors
(B)
Water Well
Base Cost
576
23,910
16,976
Flat
i
Shed
No Floor
SF
l1000
Gal
Septic
Class:
C Exterior:
Siding Foundation:
18
Inch
(Unfinished)
LL
Walkout Doors
(A) 1" 5000 cal
s ie
|
Base Cost
960
31,258
22,193
X |Asphalt Shingle
(10)
Floor Support
;
at
sep
| Built-Ins
ToTsts:
Lump Sum Items:
{
Dishwasher
1
764
542
Chimney:
ai
s:
ted Len:
|
Garbage Disposal
1
257
182
fein
ty
ens
{ <<<<< Calculations
too long.
See Valuation printout
for complete pricing.
>>>>>
**%
Information herein deemed reliable but not guaranteed***Page 5
Parcel Number: 05-02-035-087-30, Residential Building 1 wr Viood D=ck 2002 2 N or Viood Deck = 576.021 sr 35 I ( WEEP TF Ext Chimnzy aid Wiatkout io : Sty/Bas=mant il r= 1080.0 =f \ NN Visa Deck 20.02 3% Patio Blocks 140.0 SF GarmgmiWal ¥ 576.0= 37 Concrete 3,117.0 SF *** Information herein deemed reliable but not guaranteed*** Garage Detached 960.0 = kDY Printed on 07/07/2026
Page 6
07/07/2026
Valuation Report
05:59 AM
DB:
Central Lake Twp 2026
05-~02-035-087-30
2026
Est.
T.C.V.
RASHILLA RICHARD
& GEORGEANN TRSUT
Property Class:
401
238
N M-88
HWY
Map
#:
CENTRAL
LAKE TOWNSHIP
BELLAIRE,
MI
49615
Land Value Estimates
for Land Table 4201.4201 INTERMEDIATE LAKE
.
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate
$Adj.
Reason
Value
FTG 4500
150.00
1.00 1.0000 1.0000
4500
100
675,000
150 Actual
Front
Feet,
0.00 Total Acres
Total
Est.
Land Value
=
675,000
Land
Improvement
Cost
Estimates
Description
Rate
Size
% Good
Cash Value
D/W/P:
3.5 Concrete
6.58
3117
70
14,357
D/W/P:
Patio Blocks
15.58
140
70
1,527
Total Estimated Land Improvements True Cash Value
=
15,884
Cost
Est.
for
Res.
Bldg:
1
Single
Family
FRAME
Cls
C
Blt
1985
{11)
Heating System:
Forced
Hot
Water
Ground Area
=
1080
SF
Floor Area
= 1080
SF.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=71/100/100/100/71
Building Areas
Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
1
Story
Siding
Basement
1,080
Total:
175,229
124,412
Other Additions/Adjustments
Basement Living Area
810
28,488
20,226
Basement,
Outside Entrance,
Below Grade
1
2,727
1,936
Plumbing
3
Fixture Bath
1
4,478
3,179
Water/Sewer
1000
Gal Septic
1
4,689
3,329
Water Well,
200
Feet
1
10,565
7,501
Porches
WGEP
(1
Story)
224
17,331
12,305
Deck
Treated Wood
576
7,983
5,668
Treated Wood
120
2,840
2,016
Treated Wood
20
896
636
Garages
Class:
C Exterior:
Siding
Foundation:
42
Inch
(Unfinished)
Base Cost
576
23,910
16,976
Class:
C Exterior:
Siding Foundation:
18
Inch
(Unfinished)
Base
Cost
960
31,258
22,193Page 7
07/07/2026 Valuation Report 05:59 AM DB: Central Lake Twp 2026 Parcel Number: 05-02-035-087-30 Page: 2 2026 Est. T.C.V. 05-02-035-087-30 1,074,855 Est. TCV/Total Floor Area = 995.24, Most recent sale 04/09/2025 for © 2025 Assessed MBOR S.E.V. Base for Cap IRM 495,100 495,100 495,100 180,274 2.70 2026 New Eg. Adjustment Additions Tax Adjustment Losses 0 42,300 [4 357,126 0 2026 Assessed MBOR S.B.V. Capped ~>Taxable<~- PRE /MBT 537,400 537,400 537,400 185,141 537,400 [+]
Page 8
Hihigen Dep imont of Treason, THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended. This is a model assessment notice to ba used by the local assessor. FROM CENTRAL LAKE TOWNSHIP PARCEL IDENTIFICATION PO BOX 155 PARCEL NUMBER: 05-02-035-087-30 CENTRAL LAKE MI 48622 PROPERTY ADDRESS: 238 N M-88 HWY BELLAIRE, M! 48615 SCHOOL DISTRICT CODE: 05035 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS Ach RionRo 8 GEORGEANN TRSUT % Exempt As “Homeowners Principal Residence”: 00% 33 O % Exempt As "Qualified Agricultural Property™ .00% LINCOLN NE 68516 % Exempt As "MBT industrial Personal": 00% % Exempt As "MBT Commercial Personal": 00% Exempt As "Disabled Veteran or Surviving Spouse” [J Yes No Exempt As "Qualified Forest Property": 0 Yes No Exempt As "Development Property”: [m] Yes No LEGAL DESCRIPTION: PARCEL 1 COM AT THE INTERS OF THE ELY LINE OF M-88 HWY WITH THE N LINE OF GOV LOT 3, TH S 31 DEG E 698.34 FT ALG THE ELY LINE OF M-88 HWY TO THE POB TH N 71 DEG E 325.87 FT, TH SLY 150.27 FT ALG THE SHORE OF INTERMEDIATE LAKE, TH S 70 DEG W 266.9 FT, TH N 31 DEG W 151.27 FT ALG THE ELY LINE OF M-88 HWY TO THE POB BEING PART OF GOVT ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential CHANGE FROM PRIOR AMOUNT CURRENT TENTATIVE ! PRIOR YEAR TO YEAR: 2025 AMOUNT YEAR: 8 CURRENT YEAR 1. TAXABLE VALUE: 180,274 537,400 2. ASSESSED VALUE: 53 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV). 495,100 537,400 42,300 5. WAS THERE A TRANSFER OF OWNERSHIP 18025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes No 6. Assessor Change Reason(s): Market Adjustment 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: Name: Telephone Number: Email Address: ROBERT ENGLEBRECHT (231) 544-6687 ASSESSOR@CENTRALLAKETOWNSHIP.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
Page 9
03/18/2026 10:26 AM 2026 BOARD OF REVIEW DECISION FROM CENTRAL LAKE TOWNSHIP PO BOX 155 CENTRAL LAKE MI 49622 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: RASHILLA RICHARD & GEORGEAN 3320 POTOMAC DR LINCOLN NE 68516 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and fegal description optional ): 05-02-035-087-30 238 NM-88 HWY PARCEL | COM AT THE INTERS OF THE ELY LINE OF M-88 HWY WITH THE N LINE OF GOV LOT 3, THS 31 DEG E 698.34 FT ALG THE ELY LINE OF M-88 HWY TO THE POB TH N 71 DEG E 325.87 FT, TH SLY 150.27 FT ALG THE SHORE OF INTERMEDIATE LAKE, TH S 70 DEG W 266.9 FT, TH N 31 DEG W 151.27 FT ALG THE ELY LINE OF M-88 HWY TO THE POB BEING PART OF GOVT LOT 3 SEC 35 T3IN RW 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 05-02-035-087-30 They have made the following determination based on the information you supplied. Board of Review Comments RELECTS ACCURATE MARKET VALUE PER ASSESSMENT-PETITIONER DID NOT SUPPLY ENOUGH DOCUMENTATION TO WARRANT A REDUCTION IN SEV. [2026 ORIGINAL ASSESSED VALUE 537,400 ] | 2026 "BOARD OF REVIEW” ASSESSED VALUE 537,400 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 537,400 [2026 "BOARD OF REVIEW" TAXABLE VALUE 537,400 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 “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/0,4677,7-187-3 8254---,00.html
Page 10
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGLATORY AFFAIRS MICHIGAN ADMINSTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Richard Rashilla Petitioner(s) v. MOAHR Docket No. 26-000625 TT Central Lake Township Respondent PROOF OF SERVICE Robert Englebrecht, Central Lake Township Assessor, states that on July 7, 2026, he emailed a copy of the MTT Answer Form, Property Record Card, Valuation Statement, 2026 Assessment Change Notice and 2026 MBOR Decision relative to the above-captioned matter upon: Michael Tyska Fairwind Property Tax Consulting mike@fairwindptc.com fh Spr
Page 11
Central Lake P.O. Box 15! Central Lake