25-003299 NK 10-28-26.pdf

Paul H Miller, II, Petitioner V Township Of Comstock, Respondent · 25-003299-TT

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RECEIVED 

0CT 09 2026 

MICHIGAN TAX TRIBUNAL 

2 

cm 

ESTABLISHED 1834 

Charter Township of 

Comstock 

DATE: 

Tuesday, October 6, 2026 

FROM: 

Kevin Harris, Assessor - Respondent 

REGARDING: 

Evidence Packet for MTT Docket #: 25-003299 

PETITIONERS: 

Paul Milller 

PARCEL NUMBER(S): 

07-31-234-011 

HEARING DATE/TIME: 

October 28, 2026 @ 11:30 AM 

To whom it concerns, 

Enclosed please find the following evidence for the referenced hearing: 

e 

A 2025 record card for the parcel under appeal. (EXHIBIT A) 

e 

A per dollar square foot analysis of sales that occurred in the subjects neighborhood between January 1%, 2025 

thru the date of this letter indicating a range of between $14 1to $146 per square foot. (EXHIBIT B) 

Using this analysis I believe the derived value of $287,900 is a fair estimate of value. 

Kevin Harris 

Assessor 

Cc: Paul Miller

EXHIBIT A 

Parcel Number: 

07-31-234-011 

Jurisdiction: 

COMSTOCK TOWNSHIP 

County: 

KALAMAZOO 

Printed on 

09/16/2025 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

“Brent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

Property Address 

Class: 

RESIDENTIAL-IMPROV Zoning: 

R-1A 

‘Building Permit (s) 

Date 

Number 

Status 

5940 

E CORK 

ST 

School: 

COMSTOCK PUBLIC SCHOOLS 

OTHER/MISC 

09/19/2022 

'PB22~07-434 

COMPLETE 

P.R.E. 

0% 

Owner's Name/Address 

MAP 

&: 

2025 

Est TCV 260,158 TCV/TFA: 

127.09 

3081 

SOUTH 

26TH 

ST 

eons 

- 

. 

KALAMAZOO MI 49048 

X 

[Improved 

Vacant 

Land Value Estimates 

for Land Table 30488.30488 

RR COMSTOCK SW 

Public 

. 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

A 

BITE Rend 

COMSTOCK 

SW CORNER 

3.190 Acres 15,340 

100 

48,935 

Tax Description 

Gravel Road 

3.19 Total Acres 

Total Est. Land Value = 

48,935 

SEC 31-2-10 BEG ON N LI 234.27 

FT 

N 

Paved Road 

89DEG-16’~56" W OF NE COR TH CONT 

N 

Storm Sewer 

89DEG~16’-56” W 425.07 

FT TH 

§ 

Sidewalk 

00DEG-427-13” W 330.12 

FT TH 

§ 

Water 

89DEG-15-56” 

E 415.69 FT TH N 

Sewer 

02DEG-19°-54” 

EB 330.36 FT TO BEG** 

Electric 

SPLIT/COMBINED ON 11/15/2022 FROM 

Gas 

07-31-234-010; 

Curb 

Street Lights 

Comments/Influences 

Standard Utilities 

Spiit/Comb. 

on 11/15/2022 completed 

Underground Utils. 

11/15/2022 KEVIN 

H 

T 

h, 

f 

Parent Parcel(s): 

07-31-234-010; 

opography 

© 

: 

Site 

Child Parcel(s): 

07-31~234-011 

07-31-234-019; 

Level 

ee 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

- 

— 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of: 

Tribunal/ 

Value: 

Value 

value 

Review 

Other 

Who 

When 

What ~ 2025 

24,500 

105,600 

130,100 

95,000M 

» 

. 

2024 

18,800 

38,400 

58,200 

The Equalizer. 

Copyright 

(ec) 

1999 

- 

2009. 

Licensed To: 

Township 

of Volinia, 

County 

2023 

16,400 

° 

16,400 

of Cass, 

Michigan 

2022 

[¢] 

0 

0 

*** 

Information herein deemed reliable but 

not guaranteed***

EXHIBIT A 

Residential Building 

1 

of 

1 

Parcel Number: 

07-31-234-011 

Printed 

on 

09/16/2025 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks 

(17) 

Garage 

'X Single Family 

Eavestrough X 

Gas 

oil 

Elec. 

Appliance Allow. 

Interior 

1 Story 

Area Type 

Year Built: 

Mobile Home 

X Insulation 

Wood 

Coal 

Steam 

Cook Top 

Interior 

2 

Story 

114 Weep (1 Story) 

Car Capacity: 

Town Home 

0 Front Overhang 

— Forced AE 

W/E Te 

Dishwasher 

2nd/Same Stack 

105 WCP 

(1 

Story) 

Class: 

Duplex 

0 Other Overhang 

rce 

ir w/o 

Ducts 

Garbage Disposal 

Two Sided 

185 wer 

(1 

st 

) 

Exterior: 

A-Frame 

Forced Air 

w/ 

Ducts 

Bath Heater 

Exterior 

1 

Story 

ory 

Brick Ven. 

4) 

Thterler 

| 

(Forced Hot Water 

Vent 

Fan 

Exterior 

2 Story 

Stone Ven. : 

X Wood 

Frame 

oo, 

Electric Baseboard 

Hot Tub 

Prefab 

1 Story 

Common Wall: 

X Drywall 

Plaster 

Elec. 

Ceil. 

Radiant 

Unvented Hood 

Prefab 

2 Story 

Foundatio: 

Building Style: 

Paneled 

Wood, T&G 

Badiant 

tas Haor) 

Vented Hood 

Heat Circulator 

Finished 

?: 

ONE STORY 

TEE Deearation 

SCERLCl 

Wa 

ea 

Intercom 

Raised Hearth 

Auto. 

Doors: 

— 

— 

| 

Space Heater 

Jacuzzi 

Tub 

Wood Stove 

Mech. 

Doors: 

Sra 

Remodeled 

Ex 

X 

Ord 

Min 

ebro 

ice ebm 

Jacuzzi 

repl.Tub 

Direct-Vented 

Gas 

Area: 

— 

Size of Closets 

est 

pip 

°° 

gen 

Class: 

cD 

¥ Goats 

Condition: Average 

rze 

© 

os 

Heat Pump 

. 

Microwave 

ass 

. 

Storage Area: 

Lg 

X 

Ord 

| Small 

No Heating/Cooling 

Standard Range 

Effec. 

Age: 

25 

———————— 

No Conc. 

Floor: 

— "Central Air 

Self Clean Range 

[LOOT Area: 

2,047 

AR 

Doors: 

Solid 

X 

H.C. 

Wood Furnace 

Sauna 

Total 

Base New 

: 

260,049 

E.C.F. 

Bsmnt Garage: 

Basement 

(5) 

Floors 

Tr 

12) 

Electric 

Trash 

Compactor 

Toe 

Dep 

Costs ee 

¥ 

1.083 

Carport Area: 

TT 

1st 

Floor 

- 

CEitEAT VAC 

stimated T.C.V: 

211, 

RoE, 

: 

2nd Floor 

Kitchen: 

200 2mps Service 

Security System 

_S[pedrooms; 

| Other: carpeted 

No./Qual. 

of Fixtures 

| Cost Est. 

for Res. Bldg: 

1 

Single Family 

ONE STORY 

cls cp 

Blt 2022 

1) 

Exterior 

TEx. 

|X 

lord. 

Min 

(11) 

Heating System: 

Forced Heat 

& Cool 

We 

i 

BE 

3 

a 

| fel Selina 

___[No. 

of Elec. Outlets 

Phy/Ab. Phy/Func/Econ/Comb. 

% Good=75/100/100/100/75 

Brick 

X Drywall 

Many 

X 

Ave. 

Few 

| Building Areas 

Vinyl 

: 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

* ion 

(13) 

elunbing 

2 Story 

Siding 

Basement 

1,012 

I A— 

— a 

- 

— 

Average Fixture(s) 

1 story 

Siding 

Basement 

23 

(2) Windows 

FH Excavation 

13 Fixture Bath 

Total 

224,555 

168,415 

"Many 

Large 

Basement: 

1035 

S.F. 

2 Fixture Bath 

Other Additions/Adjustments 

X 

Avg. 

X 

Avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

Water/Sewer 

Few 

Small 

Slab: 

0 

S.F. 

Softener, Manual 

2000 

Gal Septic 

1 

9,056 

6,792 

— 50d Sash 

— 

Height to Joists: 

0.0 

Solar Water Heat 

Water Well, 

100 Feet 

1 

5,600 

4,200 

Metal Sash 

J Tyre 

Ho [BHunb py 

porches 

% Vinyl cach 

(8) 

Basement 

Extra Toilet 

WGEP 

(1 Story) 

114 

9,603 

7,202 

X 

|Double Hun 

Foie. 

Siok 

Extra Sink 

WCP 

(1 Story) 

105 

4,429 

3,322 

: 

pl 

: 

- 

Separate Shower 

WCP 

(1 

Story) 

185 

6,806 

5,104 

Horiz. 

Slide 

Poured Conc. 

Ceramic Tile 

Floor 

Totals: 

260,049 

105,035 

Xx odie Blass 

bad Wood 

Ceramic Tile Wains 

Notes: 

Patio Doors 

concrete Floor 

ce Alcove 

ECF 

(30488 COMSTOCK SW) 

1.083 => TCV: 

211,223 

X 

Storms 

& 

Screens 

(9) 

Basement 

Finish 

a 

— 

(14) 

Water/Sewer 

(3) 

Roof 

Recreation 

SF 

STIs Tater 

X Gable 

Gambrel 

Living 

SE 

Public Sewer 

Hip 

Mansard 

Walkout Doors 

(B) 

1 

Water well 

Flat 

Shed 

No jEdoos 

SE 

1000 Gal Septic 

Asohalt Shingle 

Walkout Doors (A) 

i 

X Asphalt 

Shingle 

(10) 

Floor Support 

1 

2000 

Gal 

septic 

—— Lump Sum Items: 

ee 

Joists: 

Chimney: 

Vinyl 

Unsupported Len: 

Cntr.Sup: 

- 

SE 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Parcel Number: 

07-31-234-011, 

Residential Building 

1 

Printed 

on 

09/16/2025 

EXHIBIT A 

21.00 

44.0! 

6.0 

1.0] 2 STY FR/BSMT 

8 

1012 sf 

1 STY FR/BSMT 

23 sf 

50 

L130 

=) 

24.0" 

WCP 

wo 

** Information herein deemed reliable but not guaranteed***

EXHIBIT B 

. 

Parcel Number 

Street Address 

Sale Date 

| Sale Price 

Instr. 

Terms of Sale 

Adj. Sale$ 

Land + Yard 

' Bldg. Residual 

Floor Area 

$/Sq.Ft. 

07-28-405-050 

7644 E ML AVE 

5/1/2025 

$350,000 WD 

 03-ARM'S LENGTH 

$350,000 

$37,252 

$312,748 

1,968 

$158.92 

07-30-260-020 

2175 RIVER ST 

6/6/2025 

$182,500 WD 

 03-ARM'S LENGTH 

$182,500 

$36,300 

$146,200 

1,114 

$131.24 

07-30-260-070 

2357 RIVER ST 

8/8/2025 

$167,500 WD 

 03-ARM'S LENGTH 

$167,500 

$48,837 

$118,663 

1,895 

$62.62 

07-32-160-072 

3619 NEW FARM ST 

2/24/2026 

$535,000 

PTA 

03-ARM'S LENGTH 

$535,000 

$105,348 

$429,652 

2,000 

$214.83 

07-32-230-070 

3520 S 28TH ST 

4/14/2025 

$365,000 WD 

 03-ARM'S LENGTH 

$365,000 

$42,556 

$322,444 

1,920 

$167.94 

07-32-280-110 

6779 E MN AVE 

2/26/2026 

$290,000 WD 

 03-ARM'S LENGTH 

$290,000 

$37,660 

$252,340 

1,344 

$187.75 

07-33-455-010 

4405 S 29TH ST 

5/7/2026 

$426,000 WD 

 03-ARM'S LENGTH 

$426,000 

$97,523 

$328,477 

2,440 

$134.62 

07-33-455-080 

7589 EN AVE 

12/11/2025 

$130,000 WD 

 03-ARM'S LENGTH 

$130,000 

$77,689 

$52,311 

780 

$67.07 

$1,962,835 

13,461 

$140.62 

Totals 

Average 

Average=> 

$141 

Weighted Average=> 

$146 

Square Footage of Subect=> 

2,047 

Rounded Indicated Value=> 

$287,900

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Small Claims Division 

Proof of Service 

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

onto the Petitioner. 

[po 

October 6, 2026 

Kevin Harris, Assessor 

Date

=] 

Charter Township of Comstock 

GRAND RAPIDS MI 

5858 King Highway 

+ 

OCT 

2026 AM 

& LEE 

+ OCT 

2026 

ELA 

P.0. Box 449 

Comstock, MI 49041-0449 

Michigan Tax Tribunal 

PO BOX 30232 

LANSING, MI 48909-7732 

Receiveq 

0CT 09 206 

LARA 

pi 

quadient 

: 

FIRST-CLASS MAIL 

IMI 

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