Consolidated MTT Appeal Letter.pdf

Phillip Croff Petitioner V Township Of Hamlin Respondent · 26-000598-TT

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Phillip Croff 

5485 N Otter Ridge Dr, Ludington, MI 49431 

(312) 576-1478

PhillipCroff45@gmail.com

Date: 4/14/26 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: Appeal of Property Assessment – Request for Correction of True Cash Value 

Parcel Address: 5485 N Otter Ridge Dr, Ludington, MI 49431 

Parcel ID: 007-410-028-00 

Tax Year: 2026 

Dear Members of the Michigan Tax Tribunal: 

I am writing to formally appeal the assessed value of my property located at 5485 N Otter 

Ridge Dr, Ludington, Michigan, for the 2026 tax year. The township has assessed the property 

at $687,800, which implies a True Cash Value of $1,375,600. The best and most reliable 

evidence of the True Cash Value is an arm’s length sale of this property for $1,050,000 on 

August 29, 2024. I will show the township’s implied value is unsupported by the market, 

unsupported by the appraisal evidence, and inconsistent with Michigan law. I respectfully 

request a review and reduction of the property’s taxable and/or assessed value on the 

grounds that it exceeds the property’s true cash value. 

Basis for Appeal 

The current assessment does not accurately reflect the fair market value of my property. My 

appeal is based on the following: 

1. Corroborated Cash Value:

Under MCL 211.27(6), a recent arm’s length sale is the best evidence of True Cash

Value unless proven otherwise. The property was purchased in August 2024 for

$1,050,000 in an arm’s-length transaction between unrelated parties after being fully

exposed to the open market. A recent arm’s-length sale is widely recognized as one

of the strongest indicators of True Cash Value and should be a consideration when

determining the True Cash Value. However, the current assessment reflects an

implied market value of $1,375,600, which substantially exceeds the cash purchase

price (131%).

2. Appraised Value:

The property was appraised by a licensed, third-party appraiser in April-’26 for

$1,095,000 (attached). This appraisal was completed by State of Michigan ‘Certified

Residential Real Estate Appraiser’ and should be taken into consideration when 

determining fair market value; importantly, nothing in the appraisal supports a value 

close to $1.375M. 

 

3. Comparable Sales: 

The township is asserting the property increased in value by 31% in only 16 months. 

There is no market evidence supporting a 31% appreciation in Hamlin Lake waterfront 

properties during this period. Comparable homes with similar size, condition, and 

location have sold for significantly less (in fact, the past 4 years have produced 2 

examples of properties selling for $1.3MM+; strongly suggesting the area simply 

doesn’t support home values at the proposed assessed value). Supporting 

documentation is attached. 

 

4. Property Condition: 

The property needs repairs to the damaged waterfront area. This factor negatively 

impacts its market value and is not adequately reflected in the current assessment. 

Supporting documentation can be found in the attached Appraisal (see pictures for 

evidence of significant damage from ice flow). 

 

5. Assessment Inequity: 

Michigan law requires uniformity in property assessments. Similar properties in the 

area appear to be assessed at values comparable to their sale price (i.e. 95% per data 

provided by Township Assessor; see attached), indicating a lack of uniformity in 

assessments. Assessments should be equitable when compared to similar 

properties within the same neighborhood and market area. Supporting 

documentation is attached. 

 

Requested Adjustment 

I have provided three independent, mutually reinforcing indicators: 

1. Arm’s length sale: $1,050,000 

2. Adjusted comparable range: $998,680 – $1,217,140 

3. Market conditions: No evidence of 31% appreciation 

Based on the evidence provided, I believe the true cash value of the property is 

approximately $1,095,000, which would result in a corresponding reduction in assessed and 

taxable value. 

 

Supporting Documentation 

Enclosed/attached are the following materials to support my appeal: 

• 

Assessed Value data for Area Properties 

• 

Appraisal Report (with accompanying photographs of the property) 

o Comparable property sales data (within the Appraisal Report)

I respectfully request that the Tribunal consider this evidence and adjust the property’s 

valuation accordingly. I am available to provide additional information or participate in a 

hearing if necessary. 

 

Thank you for your time and consideration. 

 

Sincerely, 

Phillip Croff

Parcel ID

Address

Sale Date

Sale Price

Assessed at 

Time of Sale

2026 Assessed

Assessed 

Value/Sale 

Price

Assessed 

Market Value

Assessed 

Market 

Value/Sale 

Price

Subject Property

007-410-028-00

5485 N OTTER RIDGE DR

08/29/2024

1,050,000

$ 

556,100

$ 

687,800

$ 

66%

1,375,600

$ 

131%

Comparable Properties

007-001-001-80

4977 W NURNBERG RD

07/17/2023

1,415,000

$ 

617,900

$ 

896,700

$ 

63%

1,793,400

$ 

127%

007-002-093-00

5788 W BARNHART RD

06/30/2023

865,000

$ 

304,100

$ 

457,600

$ 

53%

915,200

$ 

106%

007-010-004-00

5943 N REDNALIS LANE

06/27/2025

1,550,000

$ 

485,000

$ 

489,900

$ 

32%

979,800

$ 

63%

007-259-008-00

4643 N LAKESHORE DR

11/08/2024

985,000

$ 

316,300

$ 

381,200

$ 

39%

762,400

$ 

77%

007-290-012-00

6311 N CHERRY LANE

11/14/2022

950,000

$ 

367,300

$ 

512,800

$ 

54%

1,025,600

$ 

108%

007-290-028-00

6818 W VESPER DR

06/30/2025

929,000

$ 

419,200

$ 

429,600

$ 

46%

859,200

$ 

92%

007-295-012-00

6935 W WINDAMERE

08/13/2024

850,000

$ 

344,000

$ 

397,500

$ 

47%

795,000

$ 

94%

007-410-027-00

5501 N OTTER RIDGE

09/30/2022

900,000

$ 

369,800

$ 

554,300

$ 

62%

1,108,600

$ 

123%

007-720-125-00

3363 N LAKESHORE DR

09/08/2025

1,150,000

$ 

420,800

$ 

426,400

$ 

37%

852,800

$ 

74%

Total

9,594,000

$ 

3,644,400

$ 

4,546,000

$ 

47%

9,092,000

$ 

95%

Note: Data provided by the Township Assessor and filtered for (i) Parcels that sold for >$850,000 and (ii) are 'waterfront' homes. 

Assessment Inequity Support

03/24/2026 

12:00 

PM 

2026 BOARD OF 

REVIEW DECISION 

HAMLIN TOWNSHIP 

3775 N JEBAVY DRIVE 

LUDINGTON, MI 49431 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

007-410-028-00 

5485 N OTTER RIDGE 

CROFF PHILLIP TRUSTEE 

5485 N OTTER RIDGE DR 

LUDINGTON, MI 49431 

PART 410 027 00 NEW 1987 86 PARTRIDGE POINTE NORTH 

SUBDIVISION LOT 28 

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 es ip oy assessment a Ss bi 

ELE 

Sa. RE 

EF eh 

So TE oe

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