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Kurt L VanVoorhies, Petitioner V Township Of Detour, Respondent · 25-003388-TT

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RECEIVED 

SEP 2 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

Kurt L. VanVoorhies 

Petitioner 

MTT Docket No. 25-003388 

Parcel Nos.: 17-005-104-026-00 (Parcel C), and 

17-005-104-029-10 (Parcel C+) 

Township of Detour 

Respondent 

PETITIONER’S REPLY 

REPLY 

NOW COMES THE PETITIONER, Kurt L. VanVoorhies, and in reply to the 

Respondent’s Answer, states as follows: 

1. 

Respondent did not answer Petitioner’s allegation of Respondent’s failure to 

sua sponte assess Petitioner’s contiguous parcels within the same section as 

1 

parcel as required by the law. 

Instead, Respondent appears to assert that 

Petitioner has the exclusive obligation to have made 

a request before 31 

December 2024 to combine the parcels. This is an attempt by Respondent the 

flip Respondent’s legal burden of action on this matter, onto Petitioner.

MOAHR Docket No. 25-003388 

~ 

PETITIONER’S REPLY 

Page 2 of 17 

21 September 2026 

property tax assessment. 

Respondent has not provided ANY evidence of 

publication of this Process, nor of the details and limitations thereof, in a form 

"that would be accessible by the taxpayers of Detour Township. Furthermore, 

the fact that Petitioner subsequently acted upon the advice of the Board to 

request that Parcels C and C+ be treated as combined in the future is irrelevant 

to the present Appeal, and does not absolve Respondent of the obligation under 

the law to have assessed Parcels C and C+ as 

| parcel in tax year 2025. 

3. 

 Intheir respective arguments, each of the Board and Respondent totally ignored 

the law of MCL 211-24 (Exhibit 5) that was the focus of both Petitioner’s 

Petition to the Board, and of present Appeal. Under the law, the burden is on 

the Respondent for purposes of property tax assessment to treat parcels in the 

same section as 

if they were combined UNLESS Petitioner has requested 

otherwise, i.e.: 

“.... all unimproved lots in any block that are contiguous and owned by 

1 

person, firm, corporation, or other legal entity shall be assessed as 

1 parcel, 

unless demand in writing is made by the owner or occupant to have each 

subdivision of the section or each lot assessed separately.” MCL 211-24 

Respondent appears to assert that the combination of separate parcels is solely 

governed by Respondent’s unpublished DeTour Township Parcel-Combination 

Process, which is an attempt to flip the burden under MCL 211-24 from being 

on the Respondent -- UNLESS Petitioner had requested otherwise -- to being 

entirely on Petitioner. 

Respondent has even gone so far as to state “The 

petitioner’s statements lack merit”, and to request that “the Tribunal dismiss the

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 3 of 17 

21 September 2026 

Combination Process legally supersedes the requirements of MCL 211-24 in 

respect of the assessment of separate contiguous parcels of land in the same 

" section as if they were combined. 

5. 

Respondent asserts that Petitioner’s request to combine parcels needed to be 

made prior to tax day, 31 December 2024 for that to have been considered by 

the Board. However, as noted above, Petitioners request to combine parcels of 

Exhibit 3 on 02 April 2025 is irrelevant to the present Appeal, the latter of 

which instead relies upon MCL 211-24. Petitioner could not definitively know 

that Respondent had NOT complied with MCL 211-24 until after receipt of 

Exhibits P1 and P2, which were mailed relatively soon before the 10 March 

2025 Board of Review Protest Hearings. 

Accordingly, Petitioner’s Exhibit 1 

Petion to the Board on 10 March 2025 responsive to the Exhibits P1 and P2 

Notices of Assessment for tax year 2025, WAS timely for tax year 2025 in 

respect of Respondent’s failure to comply with MCL 211-24. 

6. 

Respondent has not provided any documentation about the DeTour Township 

Parcel-Combination Process, nor has described any limitations thereof. 

For 

example, 

it 

is 

not 

clear whether 

or 

not 

the DeTour 

Township Parcel- 

Combination Process is limited to contiguous parcels within the same section 

— as is MCL 211-24, -- or whether separate contiguous parcels from different 

sections can be combined for purposes of assessment. 

Furthermore, it is not 

clear as to how the taxable value of the combination of separate parcels is 

calculated under that Process. 

Per Exhibit 7, as of 06 December 2025, the

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 4 of 17 

21 September 2026 

7. 

On 02 April 2025, Petitioner mailed the request of Exhibit 3 to assess Parcels 

C and C+ as if combined, responsive to advice in Exhibits 2.1 and 2.2 from 

"the March Board 

of Review. 

Responsive 

to Exhibit 

3, 

in Exhibit 

4, 

Respondent advised that “the combination can not be done until the 2026 tax 

roll”, responsive to which Petitioner assumed that the combination would be 

done, notwithstanding that Respondent’s statement did not affirmatively state 

this. However, it is noted that in tax year 2026, as best understood, Respondent 

did NOT treat Parcels C and C+ as having been combined for purposes of 

determining the 2026 taxable value (TV) thereof, as had been requested by 

Petitioner. 

8. 

The present Appeal is Petitioner’s second Valuation Appeal, the first of which 

(MTT Docket No. 23-003118, hereinafter “Appeal-1"") was filed on 29 June 

2023, and decided on 23 October 2024, involving the valuation of Parcels A 

(17-005-105-017-00), C (17-005-104-026-00), C+ (17-005-104-029-10) and H 

(17-005-440-046-30). 

9. 

During dppeal-1, on 26 December 2023 -- 117 days after the original Answer, 

and 29 days prior to the Telephonic Hearing, -- Respondent filed an Amended 

Answer, stating that the assessment of the true-cash value (TCV) of vacant land 

parcels in Detour Township 

is strictly dependent upon the acreage thereof, 

without influence of any other factors. Petitioner did not receive Respondent’s 

Amended Answer until 04 January 2024, 20 days before the Telephonic 

Hearing.

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 5 of 17 

21 September 2026 

11. 

12. 

paragraph 

11 of the Reply, Petitioner-advised as follows of an intention to 

combine Parcels A, C, C+ and H: 

11. Petitioner intends to combine adjacent Parcels A, C, C+ and H, each 

presently having 

a different price-per-acre valuation, and requests an 

estimate of what the price-per-acre would be for such a combined parcel. 

Yet further, in respect of Respondent’s DeTour Township Parcel-Combination 

Process, 

during the Appeal-1 Telephonic Hearing on 

24 January 2024, 

Respondent made NO mention of the prospect for Petitioner to combine the 

subject parcels under such a Process. Had this been applicable to continuous 

parcels in or spanning different sections, an associated combination of Parcels 

A, C, C+, and H for purposes of assessment could have benefitted Petitioner 

substantially. The essence of Petitioner 

’s first Appeal was to have all of Parcels 

A, C, C+, and H assessed the lower rate associated with the area of the 

combined parcel, which during 

the Hearing, Petitioner expressed 

as the 

valuation rate of 40 acre Parcel A. 

The land of Parcels A, C, C+ and H had 

been separately assessed at respective TCV/acre rates of 1,023, 3,198, 17,207, 

and 18,407 dollars/acre. 

In hindsight, during Appeal-1, in view of the value of vacant land being assessed 

strictly as a function of the acreage thereof, Applicant should have simply 

sought to have the each of Parcels A, C, C+, and H assessed at the rate 

associated with the 48.10 acreage of the combination thereof, and to have the 

associated taxable value (TV) thereof determined in accordance with MCL

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 6 of 17 

21 September 2026 

13. 

14, 

15. 

combination-by-deed of Parcels A, C, C+, and H into a single combined 

parcel. 

In December 2025, contiguous Parcel Nos. 005-105-017-00 (Parcel A), 005- 

104-026-00 

(Parcel C), 005-104-029-10 

(Parcel C+), and 005-440-046-30 

(Parcel H) were consolidated into the single Consolidated Parcel 

1 (Comb-1), 

the 2026 taxable value (TV) of which is the subject of a third valuation appeal 

(hereinafter “Appeal-3) that was filed on 31 July 2026, but which has yet to 

be docketed by the Tribunal. The principal issue of Appeal-3 is the manner in 

which the taxable value (TV) of the combined parcel is calculated, which is also 

relevant to the present Appeal. The amount of the taxable value (TV) at issue 

in Appeal-3 depends upon the outcome of the present Appeal. 

Returning to the present Appeal: referring to Exhibit P9, and the associated 

explanation thereof in Exhibit P5 (the latter associated with data for 2023), the 

true-cash value (TCV) of vacant non-waterfront land in DeTour Township is 

solely dependent upon the acreage thereof -- therefore independent of other 

features of that land, — and for acreages other than those tabulated, is given by 

a linear interpolation with respect to acreage of associated spanning values from 

the tables of Exhibit P9. Exhibit 6.2 illustrates that the value-per-acre of land 

quickly decreases with respect to acreage for parcels less than about 3 acres in 

area. 

Accordingly, given that vacant land in Detour Township is assessed solely as a 

function 

of the 

acreage 

thereof, 

and 

that, 

in 

accordance 

with 

a 

linear

MOAHR Docket No. 25-003388 

PETITIONER'S REPLY 

Page 7 of 17 

21 September 2026 

16. 

17. 

non-waterfront acreage will experience 

a 

loss 

in value 

if that parcel 

is 

consolidated with other land to form a larger combined parcel for which the 

" value-per-acre of the larger combined parcel is less than the value-per-acre of 

the given parcel alone. 

The value per acre of a portion of a larger parcel of land is the same as that of 

the larger parcel of land. For example, based upon the 2025 DeTour Township 

Non-Waterfront Acreage Tables of Exhibit P9, for which a 10-acre parcel has 

a true-cash value (TCV) of $30,000, each 1-acre portion of that 10-acre parcel 

would have a true-cash value (TCV) of $3,000. However, each 1-acre parcel, 

valued as a separate and distinct parcel, would otherwise have a true-cash value 

(TCV) of $14,269. 

For separately-deeded individual parcels being combined into one, for example, 

for 10 individual but contiguous 1-acre parcels, based upon the 2025 DeTour 

Township Non-Waterfront Acreage Tables of Exhibit P9, each individual 

parcel would have a true-cash value (TCV) of $14,269, so that the collection of 

the separately-deeded ten 1-acre parcels would then have a total true-cash value 

(TCV) of $142,690. If those ten individual parcels were than combined to form 

a single, combined 10-acre parcel, the resulting true-cash value (TCV) of that 

10-acre parcel would be $30,000, resulting in a total loss of true-cash value 

true-cash value (TCV) in the amount of $142,690 - $30,000 = $112,690. Each 

l-acre portion thereof would experience an associated loss in the amount of 

$112,690 / 10 = $11,269, or equivalently, on a [-acre basis: $14,269 - $3,000 =

MOAHR Docket No. 25-003388 

PETITIONER'S REPLY 

Page 8 of 17 

21 September 2026 

19. 

20. 

value in the immediately preceding year minus any losses, multiplied by the 

lesser of 1.05 or the inflation rate, plus all additions 

.... (b) The property's 

" current state equalized valuation.” 

For original separately-deeded parcels in 

relation to those same parcels as portions of a larger combined parcel, the 

equalized reduction in true-cash value (TCV) of portions of the larger combined 

parcel, as a result of reduction in the TCV/Acre of the larger parcel relative to 

that of the original separately-deeded parcels, would constitute the “losses” 

under MCL 211.27a(2)(a). 

More particularly, Exhibit 9 -- with reference to Exhibits 8.2, P1, P2, and P9 

-- provides an image of a spreadsheet that provides for the calculation of the 

associated taxable value (TV) 

of Combined Parcel C_C+ 

for 2025 

in 

accordance with MCL 211.27a(2)(a), resulting in a 2025 taxable value (TV) of 

Combined Parcel C_C+ in the amount of $3,292. 

Exhibit 9 contains twelve letter-identified columns, A-G, J-M and P, and a 

leading column before Col. A that identifies the associated Exhibit, P1 or P2, 

that provides input data for the corresponding associated row. 

There are two 

input data rows, labeled as C+ and C in Col. A (respectively referred to herein 

below as Row C+ and Row C), corresponding to respective Parcels C+ and 

C; and one output row, labeled as C_C+ (referred to herein below as Row 

C_C+), corresponding 

to Combined Parcel C_C+, 

the 

latter 

of which 

corresponds 

to 

the 

physical 

combination 

of Parcels 

C 

and 

C+ 

as 

a 

corresponding single parcel. The nature of the contents of the cells associated

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 9 of 17 

21 September 2026 

21. 

More particularly, the entries of Col. B for respective Rows. C and C+ of 

Exhibit 9 are equal to 2 times the corresponding 2024 Assessed Values (AV) 

" from respective Exhibits P1 ana P2, and the entries of Col. E for respective 

Rows. C and C+ are the corresponding 2024 taxable values (TV) from 

respective Exhibits P1 ana P2. 

22. 

The bold-font entries of Col. K and the regular-font entries of Col. L of Exhibit 

9 are the respective Acreage and 2025 true cash value (TCV) from the DeTour 

Township Non-Waterfront Acreage Table for 2025 of Exhibit P9. The entries 

of Col. K for Rows 

C, C+, and C_C+ are the respective acreages of Parcels 

C and C+, and Combined Parcel C_C+, respectively. The italic-font entries 

of Col. L for Rows C, C+, and C_C+ are linearly-interpolated true-cash values 

(TCV) associated with the corresponding respective acreages of Col. K of 

Parcels C and C+, and 

Combined Parcel C_C+, linearly-interpolated in 

accordance with the description of Col. P in Exhibit 8.2, wherein Col. P of 

Exhibit 9 contains the value of the corresponding associated Interpolation 

Factor. 

23. 

Each entry 

of Col. M 

of Exhibit 

9 

is the associated TCV/acre 

for the 

"corresponding row of Cols. K and L, calculated by dividing the corresponding 

entry of Col. L by the corresponding entry of Col. K. The 4,252 dollars/acre 

entry of Col. 

M for Row C_C+ -- which is repeated at the top of Col. C above 

the label “2025 TCV” -- is the TCV/acre of Combined Parcel C_C+, which is 

used to calculate the 2025 true-cash value (TCV) of the portions of Combined

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 10 of 17 

21 September 2026 

25. 

26 

multiplying the corresponding acreages of Col. K by the TCV/Acre for the 

Combined Parcel C_C+ from either the corresponding entry of Col. M, or the 

"entry at the top of Col. C above the label “2025 TCV”. Accordingly, the 2025 

true-cash values (TCV) of Parcels C and C+ as corresponding portions of the 

Combined Parcel C_C+ are respectively $4,763 and $25,089. 

The $4,763 

2025 true-cash value (TCV) of the portion of the Combined Parcel C_C+ 

corresponding to parcel C+ is substantially less than the $13,000 2024 true- 

cash value (TCV) of individual Parcel C+, resulting in a loss of true-cash value 

(TCV) thereof for 2025. 

The $25,089 2025 true-cash value (TCV) of the 

portion of the Combined Parcel C_C+ corresponding to parcel C is greater 

than the $24,000 2024 true-cash value (TCV) of individual Parcel C, resulting 

in NO loss of the true-cash value (TCV) thereof for 2025. 

The entries of Col. D of Exhibit 9 for Rows C and C+ are corresponding 

equalized losses for 2025 of the true-cash values (TCV) of Parcels C and C+ 

respectively, given as the maximum of zero and half the difference of the 

corresponding entries of Col. C subtracted from the corresponding entries of 

Col. B, corresponding to the “losses” referred to in MCL 211.27a(2)(a) of 

Exhibit 8.1. 

The entries of Col. F of Exhibit 9 for Rows C and C+ are values of “the 

property’s taxable value in the immediately preceding year minus any losses” 

in accordance with MCL 211.27a(2)(a), 

as determined by subtracting the 

corresponding values of Col. D from the corresponding values of Col. E,

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 11 of 17 

21 September 2026 

27. 

Parcels C and C+ as $837 and $2,455, respectively, which sum to $3,292 as 

the 2025 taxable value (TV) of Combined Parcel C_C+. 

Petitioner asserts that the Parcels C and C+ should be combined in accordance 

with MCL 211.24 for purposes of calculating the taxable value (TV) thereof for 

tax year 2025, and that the 2025 taxable value (TV) of the resulting Combined 

Parcel C_C+ should be $3,292 in accordance with MCL 211.27a(2)(a), in lieu 

of a total taxable value (TV) of $7,538 with Parcels C and C+ taxed separately, 

and in lieu of the $3,214 taxable value (TV) that Petitioner had previously 

proffered in the Appeal Brief that had been based upon an ad-hoc calculation 

thereof. 

Respectfully Submitted, 

UA ILM Ae 

Dated: 21 September 2026 

Kurt L. VanVoorhies, Ph.D., PE. 

20031 E M-134, 

P.O. Box 308 

DeTour Village, MI 49725 

906-297-8011 

klvvphdpe@protonmail.com

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 12 of 17 

21 September 2026 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

PROOF OF SERVICE 

STATE OF MICHIGAN 

} 

}ss 

COUNTY OF CHIPPEWA 

} 

Kurt LL. VanVoorhies, Petitioner, states under penalty of perjury that on 21 September 

2026, he served Petitioner’s Reply upon the following parties by depositing the same 

in a U.S. government mail receptacle in DeTour Village, Michigan, enclosed in a 

sealed envelope, plainly addressed to each individual with postage fully paid and 

affixed thereon: 

Tina M Fuller, Assessor 

Township of DeTour 

17165 S. Deer Run Rd. 

Kinross, Michigan 49752 

JAN Le lll 

Dated: 21 September 2026 

Kurt L. VanVoorhies, Ph.D., PE. 

Petitioner 

DeTour Village, MI 49725

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 13 of 17 

21 September 2026 

Table of Contents and Exhbit List 

Exhibit # 

Contents 

Page 

Reply Brief 

1 

Proof of Service 

12 

Table of Contents and Exhibit List 

13 

7 

DeTour Township Property Taxes webpage: 

] 

14 

{(www.detourvillage.org/properyt-taxes-for-township.html) 

8 

MCL 211.27a Calculation of Taxable Value 

8.1 

MCL 211.27a Statute (Calculation of Taxable Value: Page 1) 

15 

8.2 

Explanation of Exhibit 9: Calculations of Taxable Value of 

16 

Combined Parcels in accordance with MCL 211.27a(2)(a) 

9 

MCL 211.17a(2)(a) Calculation of 

17 

2025 Taxable Value of Combination of Parcels C and C+

EXHIBIT 7 

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@©signin 

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= 

Village of DeTour 

ana DeTour Township 

LOCATED ON THE EASTERN TIP OF CHIPPEWA COUNTY, IN THE UPPER PENINSULA OF MICHIGAN. 

ere Year ~ Round Oeetefoor Recreation Ts at a Premicm. 

... 

Government 

Community Services 

| 

Play ON THE WATER 

Play ON SHORE 

festivals & 

Concerts 

| 

Stay With Us 

Community Calendar 

Contact Us 

roperty Taxes 

EEE EE EEE 

EE 

Township 

EE 

Township Property Tax 

SUMMER BILL 

WINTER BILL 

BILLED: 

July 1st 

BILLED: 

December 1st 

COVERING FISCAL YEARS 

COVERING FISCAL YEARS 

Township: 

April 1st - March 31st 

County 

January 1st - December 31st 

Slate 

October 1st 

- September 30th 

School 

July 1st - June 31st 

County: 

January 1st - December 31st 

State: 

October 1st - September 30th 

School 

July 1st - June 31st 

| 

H 

Palli Loehr 

Township Treasurer 

260 

S. Superior Street 

/ P.O. Box 244 

DeTour Village MI 49725 

| 906-297-5304 

Open. 

Tuesday and Thursday 

from 

10am to 2pm 

Parcel Search 

| 

Tina Fuller, DeTour Township Assessor 

. 

Tina M Fuller, Assessor 

: 

| 

Township AsSesSOr | gos a60.0055 

Board of Review 

| Tom Lehman, DeTour Township Supervisor 

is 

Ci 

| Emory Olmstead, Chairman 

detourtwp vill assessor@gmail com 

MallSerol, 

Tristas 

17165 

S Deer Run Rd 

: 

i 

LENO 

Kinross MI 49752 

{ AlWesds, Truslap 

| 

; 

Ff 

Rocky Woodward, Trustee 

| 

: 

Summer tax bill(s) may be paid to DeTour Township Treasurer without penalty from July 1st through 

Payment Options 

| 

September 14ih 

From September 15th through February 28th, any unpaid tax may be paid to DeTour Township Treasurer 

by adding 1% interest per month 

Winter tax bills) may be paid to DeTour Township Treasurer without penalty from December 1st through 

March 2, 2026. 

| 

DeTour Township 

i; 

260 Superior Street 

PO. Box 244 

Comventence Fee wil Aggiy. fou wh 

be ratified of 

| 

DeTour Village Mi 43725 

Ihe fee before committing to the payment.

EXHIBIT 8.1 

THE GENERAL PROPERTY TAX ACT (EXCERPT) 

Act 206 of 1893 

211.27a 

Property 

tax 

assessment; 

determining 

taxable 

value; 

adjustment; 

exception; 

"transfer 

of ownership" 

defined; 

qualified 

agricultural 

property; 

notice 

of transfer 

of 

roperty; 

notification of recorded transaction; definition 

(2) Except as otherwise provided in subsection (3), for taxes levied 

in 1995 and for cach year after 1995, 

the taxable value of cach 

parcel of property 

is the lesser of the following: 

For taxes levied in 1995, the property's taxable value in 

car is the 

property's state equalized valuation in 1994. 

(4) If the taxable value of property is adjusted under subsection (3), a subsequent increase in the property's 

taxable value is subject to the limitation set forth in subsection (2) until a subsequent transfer of ownership 

occurs. If the taxable value of property is adjusted under subsection (3) and the assessor determines that there 

had not been a transfer of ownership, the taxable value of the property shall be adjusted at the July or 

December board of review. Notwithstanding the limitation provided in section 53b(1) on the number of years 

for which a correction may be made, the July or December board of review may adjust the taxable value of 

property under this subsection for the current year and for the 3 immediately preceding calendar years. A 

corrected tax bill shall be issued for each tax year for which the taxable value is adjusted by the local tax 

collecting unit 

if the local tax collecting unit has possession of the tax roll or by the county treasurer if the 

county has possession of the tax roll. For purposes of section 53b, an adjustment under this subsection shall 

be considered the correction of a clerical error. 

(5) Assessment of property, as required in this section and section 27, is inapplicable to the assessment of 

property subject to the levy of ad valorem taxes within voted tax limitation increases to pay principal and 

interest on limited tax bonds issued by any governmental unit, including a county, township, community 

college district, or school district, before January 

1, 1964, if the assessment required to be made under this act 

would be less than the assessment as state equalized prevailing on the property at the time of the issuance of 

the bonds. This inapplicability continues until levy of taxes to pay principal and interest on the bonds is no 

longer required. The assessment of property required by this act applies for all other purposes. 

(6) As used in this act, "transfer of ownership" means the conveyance of title to or a present interest in 

property, including the beneficial use of the property, the value of which is substantially equal to the value of 

the fee interest. Transfer of ownership of property includes, but is not limited to, the following: 

(a) A conveyance by deed. 

(b) A conveyance by land contract. The taxable value of property conveyed by a land contract executed 

after December 31, 1994 shall be adjusted under subsection (3) for the calendar year following the year in 

which the contract is entered into and shall not be subsequently adjusted under subsection (3) when the deed 

conveying title to the property is recorded in the office of the register of deeds in the county in which the 

property is located. 

(c) A conveyance to a trust after December 31, 1994, except under any of the following conditions: 

(i) If the settlor or the settlor's spouse, or both, conveys the property to the trust and the sole present 

beneficiary or beneficiaries are the settlor or the settlor's spouse, or both. 

(ii) Beginning December 31, 2014, for residential real property, if the scttlor or the settlor's spouse, or

EXHIBIT 8.2 

Calculations in Exhibit 9 of Taxable Value of Combined Parcels 

. 

Column 

Exhibit 9 

A | Parcel ID 

Prefix: 17-005- 

C: 104-026-00 

Parcel C 

(Exhibit P1) 

C+:104-029-10 

Parcel 

C+ (Exhibit P2) 

C_C+ 

Combination of Parcels C and C+ 

B 

| Prior Year TCV 

Exhibits P1 and P2 (2x AV = TCV 2024) 

C | Current Year TCV 

K* M(7.02 acres) 

valued at TCV/A 

rate based upon 

acreage of 

combined parcel 

(@Col. C top entry) 

D 

2026 Loss/2 = MAX((B-C)/2, 0) 

E | Prior YearTV 

Exhibits P1 and P2 TV 2024 

F 

MAX((E-D),0) 

J 

| F*Inflation Rate () 

Exhibits P1, P2 

(top entry in Col. J) 

1.031 

K 

Acreage 

: (Bold-font entries from Exhibit P9) 

L 

2025 TCV vs. Acreage 

Regular font entries from corresponding table of Exhibit P9 

Itatic-font entries interpolated from adjacent bold-font table entries; 

M 

TCV/Acre = L/K 

P | Interpolation Factor: (K - K@previous) / (K@next - K@previous) 

Linterpolation: L = L@previous + InterpFactor * (L@next - L@previous) 

N interpolation: N = N@previous + InterpFactor * (N@next - N@previous) 

Previous = Previous table entry from Exhibit P7 

Next = Next table entry from Exhibit P7

L140 LT 288d 

MCL211.27a(2)(a) Calculation of 2025 Taxable Value of the Combination of Parcels C and C+: 

A 

B 

[o} 

D 

E 

F 

G 

J 

K 

L 

M 

P 

Value/Acre (TCV/A) 

4252 

Inflation (I) 

1.031 

$/Acre 

2024 

2025 

2025 

2024 | (2024 TV 

2025 

[Acres 

TCV 

|TCVAcre| 

Interp 

Exhibit | Parcel] 

TCV 

TCV 

| Loss/2 

TV 

|-Lossl/2)|xI] 

TV 

A) 

2025 

2025 

Factor 

1] 

$14,269] 

14,269 

P2 

C+| 

$13,000] 

$4,763] 

$4,119] 

$6,500] 

$2,381 

$2,455] 

1.12] 

$14,383] 

12,842 

0.240 

1.5! 

$14,743] 

9,829 

2| 

$15,217] 

7.609 

2.5 

$16,520] 

6,608 

3| 

$17,822] 

5,941 

4] 

$23,762] 

5,941 

5] 

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