Abbs answer 26.pdf
Dawn Abbs, Christopher Abbs Petitioners V Township Of Grant Respondent · 26-000829-TT
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Page 1
The Record card, Land Value Studies and Economic Condition Factor for Christopher & Dawn Abbs 1961 Indian Lake Rd are attached. The study | did is a 2-year study with a starting date of April 1, 2023 and an end date of March 31, 2025. There were 4 sales in that neighborhood which includes frontage on Bass, Round and Island Lake resulted in a value of $1,875 per front foot. | then did the Economic Condition Factor for their area which includes all lake front home that sold in Grant Township in that time period. The ECF for the lake front homes are similar and show no reason to separate them by which lake they are on. I believe the homeowners are not disputing the facts as to what their parcel is and what is built on it. They believe that the SEV and Taxable for the new 30 x 40 pole barn can only go up by half of what it cost them to build it. That is not correct, it could be more or less than what the cost to have it built was depending on who built it and what it contributes to the value of the parcel. If a homeowner builds their own building, it cost$ < them less to build but still sells for roughly the same as a building that is built by a contractor if the quality is roughly the same. The cost to have a building done varies widely depending on which contractor does it and what time of year it is. | believe they received a great deal on their pole barn especially considering it has overhangs, cement floors and a garage door not a sliding door. They indicate they paid $29,435.00 for the pole barn. Using my figures | have it at a true cash value of $38,544 which I believe is a reasonable amount of value that it adds to the parcel. Very few parcels in Grant township have enough space to build a pole barn of that size on a lake front lot which makes it a lot more desirable and most pole barns of that size cost considerably more to build than what they I believe my SEV is an accurate value in todays market. The home owner is claiming a 41% increase in value which | don’t know where that comes from. Their SEV increased from $277,200 to $355,100 which is an increase of 28%, part of which is from the market and part of it is from adding the pole barn. The taxable value increased from $165,080 to $188,837 which is an increase of 14.4%, $4,457 of the increase was for the inflation rate of 2.7% and $19,300 was for the addition of the pole barn.
Page 2
The comparables from the market analysis and the parcel they reference across the road don’t make any adjustments for the size of their parcel. Their parcel is 2.398 acres with 196 front feet compared to 0.44 acres with 97 front feet, 1.54 acres with 126 front feet, 0.58 acres with 136 front feet and 0.303 acres with 80 front feet which is a significant difference and should be adjusted for. | have their parcel reduced by 50% for the front feet because it is mucky in front of part of their home but the overall size of the parcel compensates for that reduction in desirability in my opinion. | also believe that the analysis should have made an adjustment for the fact that there is an apartment above the detached garage that makes a great place for guest to have personal privacy as well as the homeowners being able to maintain their own privacy if desired. For the reasons listed above | believe that the assessment on their parcel is accurate and represents what they could sell the home for. | also believe the amount of increase in taxable value for the addition of the pole barn is a reasonable increase for its size, quality and the location of the parcel it is on. It is not one of the cheap pole barns that do not have overhangs, dirt floor or a sliding door. The value is figured out by using the cost manual issued by the state of Michigan, the size and quality and then bringing the values to their local area with the county multiplier and Economic Condition Factor applied to arrive at a value. Thank you for your time. Timothy Krumm Grant Township Assessor
Page 3
Parcel Number: 050-001-200-001-10 Jurisdiction: GRANT TOWNSHIP County: IOSCO Printed on 05/11/2026 Grantor [erantee . Sale Sale Inst. Terms of Sale Liber [Verified [Prent. | Price Date Type & Page |By Trans. BAKER, RAYMOND A & VICKI ABBS, CHRISTOPHER & DAWN | 295,000] 08/11/2014 [WD 03-ARM'S LENGTH [1112/303 [REAL PROPERTY STA | 100.0 . © IBAKER nN 98,000] 04/01/1999 |WD [03-ARM'S LENGTH [571/529 “|DEED oo 0.0] = SRE E EE ~ ad SE = - ee —— 1 _- ! = i —— + — Property Address RE . [Class: RESIDENTIAL-IMPRO Zoning: [Building Permit (s) | Date [Number ~ [status 1996 INDIAN LAKE RD [school: Tawas Area Schools [POLE BUILDING 06/10/2025 [2500112 |REVISIT So PE. R.E. 100% 08/11/2014 | DETACHED GARAGE 05/28/2025 [2006 “REVISIT | iis des Name/Address [MAD #: | 04/10/2002 [17172 = | ABBS, CHRISTOPHER & DAWN | = TT T = = 6 i 3 c 1996 INDIAN LAKE RD 208 Est ev. 10,230 TCV/TFA: 280 72] | 03/06/1998 13341 | | NATIONAL CITY MI 48748 | ¥ [Improved | [Vacant Land Value Estimates for Land Table 7.BASS, ROUND, TSLAND 1 LAKE ] Public . * Factors * | Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value Tar Descristion Tbirt Road : A-FF 196.00 533.00 1.0000 1.0000 1875 50 MUCKY 183,750 =x Deseription oo =- Gravel Road 196 Actual Front Feet, 2.40 Total Acres Total Est. Land Value = 183,750 T22N R6E SEC 1 A-2.4 PARCEL 1 & 2 PART OF | Paved Road —— —_— — — | NE 1/4 OF NW 1/4 COM 193.98 FT W OF N 1/4 |Storm Sewer t COR TH S 33D 53M 445 W 192.44 FT TH S 88D | |o;iqewain | Land Improvement Cost Estimates ot 5 W 539.04 FT TO C/L INDIAN LK RD TH N 36D i | Description Rate Size % Good Cash Value 50M 30S E 200 FT TH E ALG N SEC LINE lseiiaz | D/W/P: 4in Ren. Conc. 8.17 448 36 14318 | 526.78 FT TO POB EXT TO LK EDGE | Electric | Total Estimated Land Improvements True Cash Value = 1,318 | Comments/Influences G er = - Seti SR 3 : | AS | | | |curb | |Street Lights | |Standard Utilities |Underground Utils. Topography of 3 Site [Level |Rolling Low High Landscaped | Swamp | |Wooded | | Pond | |Waterfront | |Ravine |Wetland oo NCE | |Flood Plain Year Land| Building] Assessed] Board of| Tribunal/| Taxable | Value Value Value Review| Other| Value | A: ANC ai [Who When What [2026 91,900] 263,200 355,100] 355,100M| 188, 837C| | | MEA | ve . BJ/ 11/20/1902 INSPECTED [2025 73,700] 203,500 277,200] | 165, 080C| |The Equalizer. Copyright (c) 1999 - 2009.|BF 11/25/1902 DATA ENTER 1 T Se — = 5 i | 160,117C Licensed To: Township of Grant, County of |TK 02/19/2026 INSPECTED 2028 | 1/180) 185,700 “pHENO] ed L go tae Tosco, Michigan | 2023 | 57,700] 159,700| 217,400] | 152,493C *** Information herein deemed reliable but not guaranteed***
Page 4
Residential Building
1
of
2
Parcel
Number:
050-001-200-001-10
Printed
on
05/11/2026
Building
Type
T
(3)
Roof (cont.)
Tan
Heating/Cooling
| (15)
Built-ins
©
|
(15) Fireplaces
7 (16)
Porches/Decks
(17)
Garage
X
Single
Family
Eavestrough |
X Gas
0il
|
[Elec. |
[Appliance Allow. "1
Interior
1 Story ‘Area|Type
Year Built:
h
Mobile
Home
X Insulation
Wood
Coal
|Steam
[Cook
Top
Interior
2
Story
344/WCP
(1 Story)
Car Capacity:
Town
Home
0/Front Overhang
———
|
— Ll
|Dishwasher
2nd/Same Stack
566 WEP
“OTY)
class:
c
Duplex
0/Other Overhan
Forced alr w/o Ducts
|
|Garbage Disposal
Two Sided
Exterior:
Siding
9
Forced Air
w/
Ducts
A-Frame
|
FB
ci)
Tol Wak
|
{Bath Heater
[Exterior
1 Story
Brick Ven.:
0
rrr
-
—
|Forc
o
er
—
(4)
Interior
i;
|Vent
Fan
Exterior
2
Story
Stone Ven.:
0
X
[Wood
Frame
—
a
.
|Electric Baseboard
[
|Hot
Tub
|
|Prefab
1
Story
Common Wall:
1 Wall
X
[Drywall
Plaster
Elec.
Cedil.
Radiant
|
|Unvented Hood
|
|Prefab
2
Story
Foundation:
18
Inch
Building Style:
Paneled
Wood
T&G
ane
(in-floor)
|
|Vented Hood
|Heat Circulator
Finished
?
1
ST/
RANCH
Trim
&
Decoration
Electric Wall
Heat
Intercom
Raised Hearth
Auto.
Doors:
0
Yr
Built
[Bemodeled
oo
EE
Space
Heater
|
!Jacuzzi
Tub
Wood
Stove
Mech.
Doors:
0
:
em
©
Ex
|X
Ord
Min
Wall/Floor Furnace
|Jacuzzi repl.Tub
Direct-Vented
Ga
Area:
600
2002
0
:
B
|X
|Forced Heat
&
Cool
loven
=
-
B
%
Good:
0
Condition:
Average
Size
of Elosets
EE
Heat
Fump
i
Microwave
Class:
Cl
+5
Storage Area:
0
Lg
X Ord
Small
ho Heating/Cooling
|
Standard Range
ere
Mie
eon
-
-
~—
No Conc.
Floor:
0
;
=
Te
Central
Air
Self Clean Range
|
ofr
queer
Le
3
i
fe
Room
List
Doors
Solid
|X
|H.C.
Total
Base
New
:
361,764
E.C.F.
|Bsmnt
Garage:
Wood
Furnace
Sauna
9
Basement
(5)
Floors
=
J
ER
Trash Compactor
Total
Depr Cost:
274,929
X
1.435
|
1st
Floor
-
-
oo
(12)
Electric
Estimated T.C.V:
394,523
Carport Area:
i
:
==
Roof:
2nd Floor
Sen:
0/Amps Service
Security System
Bedro
er:
1
_—
Eid
a —— -
—
es
ome
Other:
No./Qual.
of Fixtures
| Cost
Est.
for Res.
Bldg:
1
Single Family
1
ST/
RANCH
Cls
C
5
Blt
2002
(1)
Exterior
X [Ex.
Ord.
| [Min | (11)
Heating System:
Forced Heat
& Cool
Wood/Shingle
(6)
Ceilings
|
—L_
——————{
Ground Area
=
1690
SF
Floor Area
=
1690
SF.
X Aluminum/Vinyl
[No.of Elec. Outlets | ppy/ah, phy/Func/Econ/Cotb.
$ Good=16/10071007100/76
Brick
% Drywall
Many
| X
Ave.
|Few
| Building Areas
(13)
Plumbing
~—
1 Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
¥
Insulation
—
11
Story
Siding
Basement
1,690
-
LL
-—
TS
——
Average Fixture(s)
|
Total:
270,472
205,546
(2)
Windows
(7)
Excavation
2
13 Fixture Bath
Other Additions/Adjustments
’
Many
Large
Basement:
1690 S.F.
|2
Fixture Bath
Recreation Room
1400
26,558
20,184
X
|Avg.
X
|Avg.
Crawl:
0
S.F.
Softener,
Auto
Basement,
Outside Entrance,
Below Grade
1
2,727
2,073
Few
Small
Slab:
0
S.F.
Softener,
Manual
| plumbing
Wood
Sash
Height
to Joists:
0.0
Solar Water Heat
3 Fixture Bath
1
4,478
3,403
Metal Sash
—
I
[go Bhumbidg
| Water/Sewer
X
Vinyl Sash
8) [Bdsenent
Extra Toilet
|
1000 Gal Septic
1
4,689
3,564
=
Fria
Extra Sink
Water Well,
100 Feet
1
5,734
4,358
pets pA
wd
Separate
Shower
|
Porches
'
at
ured
Conc.
;
——
Stone
[Ceramic Tile Floor |
pcp
(1 Story)
344
11,889
9,036
Ceramic
Tile
Wains
6
0,035
7,627
D
WPP
566
10,
’
ouble Glass
Treated Wood
Ceramic
Tub Alcove
| Gara
Patio
Doors
Concrete
Floor
ges
Storms
&
SEreshHs
=C
A
Vent
Fan
| Class:
C Exterior:
Siding Foundation:
18
Inch
(Unfinished)
(9)
Basement
Finish
Sis
ais NR
|
(14)
water/Sewer
Base Cost
600
22,086
16,785
(3)
Roof
1400
[Recreation
SF
Public Water
~~
|
Common Wall:
1 Wall
1
-2,139
-1,626
X
Gable
Gambrel
Living
SF
Public Sever
| Fireplaces
Hip
Mansard
1
Walkout
Doors
(B)
1
|water well
Interior
1
Story
1
5,235
3,979
Flat
Shed
No
Floor
SF
1
11000
Gal
Septic
|
Totals:
361,764
274,929
X
[Asphalt
Shingle
Walkout Doors (A)!
2000
Gal
Septic
| Notes:
(10)
Floor Support
re
ECF
(BASS,
ROUND,
ISLAND LAKE)
1.435 => TCV:
394,523
7
Lump
Sum Items:
Joists:
B
Unsupported
Len:
| Cntr.Sup:
Chimney:
Brick
***
Information
herein deemed reliable
but
not guaranteed***Page 5
Parcel Number: 050-001-200-001-10, Residential Building 1 Printed on 05/11/2026 420 240 1.0" 42.0 1.0 26.0' 1690.0" 250 Garage 1 STORY ON BASEMENT 18.0" 20 430 2.0 Sketch by Apex Sketch Information herein deemed reliable but not guaranteed***
Page 6
Residential Building Building Type X Single Family Mobile Home Town Home Duplex A-Frame X [Wood Frame Building Style: 1 ST/ RANCH Yr Built Remodeled 1999 0 Condition: Average Room List Basement 1st Floor 2nd Floor Bedrooms (1) Wood/Shingle Aluminum/Vinyl Brick Exterior Insulation Windows Many Avg. Few Large Avg. X Small Wood Sash Metal sash Vinyl Sash Double Hung Horiz. Slide Casement Double Glass Patio Doors Storms & Screens Roof Gable X |Gambrel Hip Mansard Flat Shed X Asphalt Shingle Chimney: Brick *** Information herein deemed reliable but not guaranteed*** 2 of 2 Parcel Number: 050-001-200-001-10 Printed on 05/11/2026 (3) Roof (cont.) (11) Heating/Cooling | (15) Built-ins BEG) Fireplaces (16) Porches/Decks | (17) Garage “Eavestrough | X Gas 0il [Elec. | [Appliance Allow. | Interior 1 Story | Area|Type So "Year Built: 1999 ¥ Insulation [Wood Coal Steam | |Cook Top Interior 2 Story —— ——Car Capacity: 0/Front Overhang TForced rao Docs |Pishwasher 2nd/Same Stack Class: D oo 0/Other Overhang |% Forced Air w/ Ducts | |Garbage Disposal Two Sided Exterior: Siding |Bath Heater Exterior 1 Story Brick Ven.: 0 (4) Interior Forced Hot Mater | Vent Fan Exterior 2 Story Stone Ven.: 0 ~ — | 5 Hot Tub Prefab 1 Story Common Wall: Detache X |Drywall Plaster Elec. Cells Radiant |Unvented Hood Prefab 2 Story Foundation: 42 Inch Eaneled Wood T4G [Radiant (in-floor) | |Vented Hood Heat Circulator Finished ? Trim & Decoration FE Het | [Intercom Raised Hearth Auto. boos: 0 B Do | Jacuzzi Tub Wood Stove Mech. Doors: 0 Ex | X [Ord Min Wall/Floor Furnace | Jacuzzi repl.Tub | Direct-Vented Ga Area: 1120 1 — Forced Heat & Cool | | | RC o . Size of Closets Heat Pum oven Class: D + Goods: 0 np . Microwave 3 Storage Area: 0 Lg |X [ord [Small No Heating/Cooling Standard Range BEfecs ‘Rae: 27 EE - ~'No Conc. Floor: 0 5 —— LI" [Central Air i | |Self Clean Range Floor Area: 840 i Doors Solid|X |H.C. Hood FUERAcS | sania Total Base New : 87,915 E.C.F. |Bsmnt Garage: (5) Floors EE = a ==] |Trash Compactor Total Depr Cost: 64,178 X 1.435 E— (12) Electric Estimated T.C.V: 92,095 Carport Area: Kitchen: REE hes Sasviea 1 Central ‘Vacuum Roof: 0|Amps Service Security System Other: = = = = — ME Sh— SE— - —— — = Other: No./Qual. of Fixtures | Cost Est. for Res. Bldg: 2 Single Family 1 ST/ RANCH Cls D Blt 1999 Ex. |X |ord. | TMin | (11) Heating System: Forced Air w/ Ducts 6 ili DE: a ———————— Ground Area = 0 SF Floor Area = 840 SF. fo) Geldings No. of Elec. Outlets | phy ap. Phy/Func/Econ/Comb. % Good=73/100/100/100/73 Many X |Ave. |Few | Building Areas IE) Plumbing — 1] Stories Exterior Foundation Size Cost New Depr. Cost EE ee) IL. ShiO®Y Siding Overhang 840 ERT = Average Fixture (s) Total: 56,566 41,293 A. Co 1 3 Fixture Bath Other Additions/Adjustments Basement: 0 S.F. 2 Fixture Bath Garages Crawl: 0 S.F. Softener, Auto Class: D Exterior: Siding Foundation: 42 Inch (Unfinished) Slab: 0 S.F. Softener, Manual | Base Cost 1120 31,349 22,885 Height to Joists: 0.0 Solar Water Heat | Totals: 87,915 64,178 = = No Plumbing | Notes: (8) Basement Extra Toilet | ECF (BASS, ROUND, ISLAND LAKE) 1.435 => TCV: 92,095 Conc. Block Poured Conc. Stone Treated Wood Concrete Floor Basement Finish © Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) (10) Floor Support Joists: oo Unsupported Len: Cntr.Sup: Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan (14) Water/Sewer Public Water . Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic Lump Sum Items:
Page 7
Agricultural
Improvement Card
1
of
1
Parcel Number:
050-001-200-001-10
Printed
on
05/11/2026
Building
Type
Farm Implement
(Equipmen
|
|
LG
|
Year Built
B
[2025
|
I
|
Class/Construction
|D, Pole
|
|
|
Quality/Exterior
.
|Average
T
i
|
# of Walls, Perimeter
E Wall,
140
I
|
Height
12
Heating
System
No Heating/Cooling
Length/Width/Area
40
x
30
= 1200
Me
agi
i
|
Cost
New
'$
27,408
|
|
Phy. /Func./Econ.
%Good
98/100/100
98.0
[
Depreciated Cost
Is 26,860
|
{
|
—
|
+
+ Unit-In-Place Items
[$
0
Description,
Size
X
|
|
|
Rate
X %Good
= Cost
|
|
|
|
Itemized
->
|
Unit-In-Place
->
|
|
|
{
|
Items
->
|
(
|
|
|
|
-
Xx
1.435
|
oo
Ed
|
|
|
Scat.
—
—
Est.
True Cash Value
I$
38,544
i
‘Total Estimated True Cash Value
of Agricultural
Improvements
/
This
Card:
38544
/ All Cards:
38544
***
Information herein deemed reliable but
not guaranteed***Page 8
Bass, Round and Island Lake Waterfront 2026 Parcel Number Street Address Sale Date Sale Price Instr. Terms of Sale Adj. Sale $ Cur. Asmnt. Asd/Adj. Sale 051-L10-000-057-00 3726 LITTLE ISLAND DR 10/29/24 $296,000 WD 03-ARM'S LENGTH $296,000 $142,300 051-P10-004-011-00 3208 HENRY ST 05/17/24 $280,000 WD 03-ARM'S LENGTH $280,000 $132,900 $756,000 $351,600 Sale. Ratio => 46.51 Std. Dev. => 3.09 Using $1,875/FF
Page 9
Cur. Appraisal $284,619 d Residual $109,959 $89,523 Est. Land Value $98,578 $75,250 $249,07. Average per FF=> Effec. Front Depth 65.5 182.0 50.0 150.0 165.5 $1,824 Net Acres Average per Net Acre=> Total Acres 488,454.69 Dollars/FF Dollars/Acre Dollars/SqFt $1,679 $1,790 $401,310 $520,483 Average per SqFt=> $9.21 $11.95
Page 10
Actual Front ECF Area Liber/Page Other Parcels in Sale Land Table 7 2024005723 BASS, ROUND, ISLAND LAKE 7 2024002789 BASS, ROUND, ISLAND LAKE 1
Page 11
All Waterfront ECFs 2026 Parcel Number Street Address Sale Date Sale Price Instr. Terms of Sale Adj. Sale $ 050-002-400-006-10 3790 HIAWATHA TRAIL 10/03/24 $645,000 19-MULTI PARCEL ARM'S LENGTH $645,000 051-C20-000-008-00 1742 LOUKS DR 05/17/24 $285,000 19-MULT!I PARCEL ARM'S LENGTH $217,200 [ L R ( 051-.21-000-030-00 1868 WOLF LANE 07/25/24 $135,000 03-ARM'S LENGTH $135,000 051-121-000-045-00 1826 WOLF LANE 07/02/24 $279,900 03-ARM'S LENGTH $279,900 051-P10-004-014-00 3200 HENRY ST 07/31/23 $180,000 03-ARM'S LENGTH $180,000 051-W10-001-003-00 1648 LITTLE AVE 06/17/24 $400,000 03-ARM'S LENGTH $389,500 7 = $3,202,500 Using 1.435 outliers 051-L10-000-045-00 3678 LITTLE ISLAND DR 10/04/23 $120,000 WD 03-ARM'S LENGTH $120,000
Page 12
Cur. Asmnt. $302,000 $106,500 $63,300 $100,400 $76,400 $160,200 $1,439,600 Asd/Adj. Sale Cur. Appraisal $603,931 $213,101 $126,636 $200,789 $152,867 $320,310 $2,879,147 Land + Yard Bldg. Residual $183,635 $461,365 $97,402 $119,798 $58,758 $76,242 $62,600 $217,300 $75,250 $104,750 $90,386 $299,114 Cost Man. $ $341,704 $108,170 $55,185 $112,349 $63,103 $186,930 $2,226,101 $1,561,055 E:C.E. 1.350 1.108 1.382 1.934 1.660 1.600 Floor Area $158.44 $155.18 $123.77 $216.00 $267.90 $203.76 $174.35 ECF Area Sale. Ratio => 44.95 E.C.F. => 1.426 Std. Deviation=> 0.22311099 Std. Dev. => 3.97 Ave. E.C.F.=> 1.447 Ave. Variance=> 17.3267 $100,800 84.00 $201,651 $91,805 $28,195 $89,306 0.316 936 $30.12 2
Page 13
Dev. by Mean (%) Land Value Other Parcels in Sale Land Table 9.6422 1ST/ RANCH $166,541 051-560-000-030-50 SAND LAKE WATERFRONT 33.9110 1+ STORY $96,700 051-C20-000-043-00 SAND LAKE WATERFRONT | ST/ RANCH 6.5049 1 $57,500 FLOYD LAKE WATERFRONT 48.7545 1 ST/ RANCH $58,650 FLOYD LAKE WATERFRONT 21.3367 1ST/RANCH $75,250 BASS, ROUND, ISLAND LAKE 15.3528 1 ST/ RANCH SAND LAKE WATERFRONT Coefficient of Var=> 11.97747674 31.5713 1ST/ RANCH $91,805 BASS, ROUND, ISLAND LAKE