Petition Supporting Documents 9 pages.pdf

Peter J Hebert Petitioner V City Of Ann Arbor Respondent · 26-002847-TT

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Index Of Attachments



Page Ref



 1 Explanation Of Appeal



 2 Open Market Data



 March Board Of Review Decision



 City Assessor Valuation Report (Construction Cost Approach)



 Valuation Report Summary



 July Board Of Review Change Notice (Square Footage Correction)



 Clty Assessor Revised Valuation Report (Square Footage Correction)



 Revised Valuation Report Summary

ExplanationOf Appeal



The City Assessor utilized a construction cost approach to determine a total property value ($759,857) which was then



divided by the home's square footage (3,040 sft) to produce a TCV factor ($249.95).



The City Assessor then produced a TCV factor analysis for comparison to the construction cost factor. The Assessor's TCV factor

analysis was correctly based on the selling price of homes sold in ECF 0090 neighborhood but it used square footage from



the Assessors's property records for those homes sold.



The square footage from the Assessor's records for the homes sold does not agree with MLS records for the homes sold.



MLS records show a higher square footage in key instances. There Is no difference between the Assessor's records



and the MLS records regarding the selling price of the homes.



Use of the higher MLS square footage records produces a lower TCV factor for the homes sold.



Petitioner disagrees with the use of the construction cost approach which Is perhaps more suitable for commercial property

and not residential property.



Petitioner further maintains that the MLS square footage records more accurately reflect what the buyers actually purchased

In arms-length transactions with sellers In the open market consistent with MCL 211.27(1).



 Assessed

 TCV True Cash Value

 Determination Of Assessed Value: SQFT Factor Value (50% TCV)



 City Assessor Using Cost Approach 3,080 249.95 $ 759,857 $ 379,900

 Petitioner Using Open Market Approach For TCV 3,040 196.59 $ 597,634 $ 298,800



 Difference $ 81,100



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2026 BOARD OF REVIEW DECISION



 FROM 734-794-6530 March 27, 2026



 CITY OF ANN ARBOR



 ASSESSOR'S OFFICE



 PO BOX 8647



 ANN ARBOR, MI 48107



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.)

 09-12-09-102-038 ~~ 3228 FARMBROOK CT



 HEBERT PETER J & PD

 3228 FARMBROOK CT

 Ann Arbor MI 48108 LOT 177 SMOKLER HUTZEL NO 2



 THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED)



 Thank you for attending the March Board of Review.

 The Board has completed the review of parcel number 09-12-09-102-038 and made the following determination based on the

 information provided.



 Board of Review Comments: VALUE DETERMINED ACCURATE



[2026 ORIGINAL ASSESSED VALUE 380,300



[2026 "BOARD OF REVIEW" ASSESSED VALUE 380,300



 (If the above amounts are the same, no revisions have occurred)



 2026 ORIGINAL TAXABLE VALUE 291,775



 2026 "BOARD OF REVIEW" TAXABLE VALUE 291,775



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 |



Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions.



If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax

Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property

 is May 31. The appeal deadline for Residential Real Property is July 31.



 Michigan Tax Tribunal

 P.O. Box 30232

 Lansing, MI 48909

 517-335-9760

 www.michigan.gov/taxtrib/



Property Classification appeals ONLY may be appealed to the State Tax Commission:

 State Tax Commission

 Classification Appeals

 P.0.Box 30471

 Lansing MI 48909



 Page 3 of §

Valuation Report

 DB: 2026Aa



09-12-09-102-038 2026 Est. T.C.V. HEBERT PETER J & PD

Property Class: 401 3228 FARMBROOK CT ORIGINAL

Map #: CITY OF ANN ARBOR Ann Arbor, MI 48108



Land Value Estimates for Land Table 00980.090 Smokler/Spruce

 * Factors *

Description Frontage Depth Front Depth Rate $Adj. Reason Value

FF ALL 75.00 152.00 0.9463 1.0484 1300 100 96,731

 75 Actual Front Feet, 0.26 Total Acres Total Est. Land Value = 96,731



Cost Est. for Res. Bldg: 1 Single Family 2 STORY, C-~BC cls CC 5 Blt 1967



 (11) Heating System: Forced Heat & Cool

Ground Area = 1941 SF Floor Area = 3050 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=65/100/100/100/65



Building Areas



Stories Exterior Foundation Size Cost New Depr. Cost

 2 Story Siding/Brick Basement 725

 2 Story Siding Crawl Space 280

 1 Story Siding Blt=-in Gar. 360

 1 Story Siding Slab 576

 2 story siding Overhang 19

 1 Story siding Overhang 66

 Total: 413,658 268,870

Other Additions/Adjustments



Exterior

 Brick Veneer 220 3,934 2,557



 Plumbing

 2 Fixture Bath 2 6,467 4,204

 Ceramic Tile Floor 1 1,269 825

 Ceramic Tub Alcove 2 1,591 1,034



 Porches

 CCP (1 Story) 203 6,072 3,947



 Deck

 Treated Wood 576 8,617 5,601

 w/Roof (Roof portion) 162 2,982 1,938



 Garages

 Class: C Exterior: Brick Foundation: 42 Inch (Unfinished)

 Base Cost 420 25,473 16,557



Water/Sewer

 Public Water 1 1,581 1,028

 Public Sewer 1 1,581 1,028



 Built~Ins

 Dishwasher 1 824 536



 Fireplaces

 Interior 1 Story 1 5,649 3,672



 Local Cost Items

 Shed 192 960 624



 Lump Sum Items

 ELEVATOR 8,000 5,200



 Totals: 488,658 317,621



 Notes:



 ECF (090 Smokler/Spruce) 2.090 => TCV: 663,828



 Page yof §

Valuation Report

 DB: 2026Ra



Parcel Number: 09-12-09-102-038 Page: 2



2026 Est. T.C.V. 09-12-09-102-038 760,559

Est. TCV/Total Floor Area = 249.36



 Valuation Report Summary



 Land Value 96,731

 Structure Value (Construction Cost) 663,828



 Total Property Value 760,559

 EER



 Rounded Total Property Value 760,600 (a)



 Structure Square Footage 3,050 (b)



 Assessor's TCV Factor [(a)/(b)] 249.38



 Assessd Value To Bd of Review [50% of (a) ] 380,300



 Page S78

CITY OF ANN ARBOR

 2026 JULY BOARD OF REVIEW



 Change Notice



 07/22/2026



 HEBERT PETER J & PD

 3228 FARMBROOK CT

 Ann Arbor MI 48108



 Re: July Board of Review Change Notice



 09-12-09-102-038 3228 FARMBROOK CT



 Dear Property Owner:



 On July 21, 2026, the July Board of Review made the following decision and/or correction to the assessed

 or taxable values for the above referenced parcel.



 ORIGINAL BOARD



Year Assessed Taxable Year Assessed Taxable



2026 380,300 291,775 2026 379,900 291,375



Reason For Change: Oualified Error



 The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days

 after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition

 with the MTT that can be obtained from their website: | http://www.michigan.gov/taxtrib |



 If there are questions regarding the above changes, please contact the Assessor's Office at 734-794-6530



 Sincerely,



 CITY OF ANN ARBOR



 Board of Review



 Page cof

Valuation Report

 DB: 2026Ra



09-12-09-102-038 2026 Est. T.C.V. HEBERT PETER J & P D

Property Class: 401 3228 FARMBROOK CT REVISED

Map #: CITY OF ANN ARBOR Ann Arbor, MI 48108



Land Value Estimates for Land Table 0090.090 Smokler/Spr uce

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

FF ALL 75.00 152.00 0.9463 1.0484 1300 100 96,731

 75 Actual Front Feet, 0.26 Total Acres Total Est. Land Value = 96,731



Cost Est. for Res. Bldg: 1 Single Family 2 STORY, C-BC Cls 5 Blt 1967



 (11) Heating System: Forced Heat & Cool

Ground Area = 1927 SF Floor Area = 3040 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=65/100/100/100/65



Building Areas



Stories Exterior Foundation Size Cost New Depr. Cost

 2 Story Siding/Brick Basement 725

 2 Story Siding Crawl Space 253

 1 Story siding Blt-in Gar. 349

 1 Story Siding Slab 575

 2 Story Siding Slab 25

 2 Story Siding Overhang 19

 1 Story Siding Overhang 66

 1 Story Siding Overhang 6

 Total: 412,382 268,039

Other Additions/Adjustments



Exterior

 Brick Veneer 220 3,934 2,557



Plumbing

 2 Fixture Bath 2 6,467 4,204

 Ceramic Tile Floor 1 1,269 825

 Ceramic Tub Alcove 2 1,591 1,034



 Porches

 CCP (1 Story) 203 6,072 3,947



Garages

Class: C Exterior: Brick Foundation: 42 Inch (Unfinished)

 Base Cost 420 25,473 16,557



Water/Sewer

 Public Water 1 1,581 1,028

 Public Sewer 1 1,581 1,028



Built-Ins

 Dishwasher 1 824 536



 Fireplaces

 Interior 1 Story 1 5,649 3,672



 Deck

 Composite 575 9,407 6,115

 w/Roof (Roof portion) 160 2,952 1,919



 Local Cost Items

 Shed 192 960 624



 Lump Sum Items

 ELEVATOR 8,000 5,200



 Totals: 488,142 317,285

 Notes:

 Prge 7

Valuation Report

 DB: 2026Aa



Parcel Number: 09-12-09-102-038 Page: 2



 ECF (090 Smokler/Spruce) 2.090 => TCV: 663,126



2026 Est. T.C.V. 09-12-09-102-038 759,857

Est. TCV/Total Floor Area = 249,95



 Revised Valuation Report Summary



 Land Value 96,731



 Structure Value (Construction Cost) 663,126



 Total Property Value 759,857



 Rounded Total Property Value 759,800 (a)



 Structure Square Footage 3,040 (b)



 Assessor's TCV Factor (Cost) [(a)/(b)] 249.93



 Assessd Value To July Bd of Review [50% of (a) ] 379,900



 (Report was revised for square footage change which affected the cost factor.)



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