26-000831 Diver Answer File.pdf
John F Diver Petitioner V Township Of Emmett Respondent · 26-000831-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
Parcel Number:
74-19-019-1002-000
Jurisdiction:
EMMETT TOWNSHIP
County:
St.
Clair
Pri
[Grantor
© Grantee
TTT
“sale| Sale |Inst.
|Terms
of Sale |
[Liber
|
|
|
Price]
Date
[Type
|
&
Page
[DIVER JOKN/SYLVTA or
- [DTVER JOHN/SYLVIA TRUST |
0] 08/23/2004
|QC
|21-NOT USED/OTHER
~~
13170/426
J
"DIVER JOHN/SYLVTA
-
05/31/1998
|1C
|03-ARM'S LENGTH
[17807693
or
09/26/1995
[oC
|03-ARM'S LENGTH
15497788
=
+
1
—
——
{Broperty Address
[Class:
RESIDENTIAL-IMPRO
|
ning: RES.
[Building Permit(s)
|
Date
[4465 SHAMROCK LN
CAPAC COMMUNITY SCH DISTRICT
170670971999
JERE.
map ¥
100% 01/04/2000
2ien
[Owner's Name/Address
DIVER JOHN / SYLVIA TRUST
|
|Standard Utilities
|Underground Utils.
‘Topography
« of
Site
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
"2026 Est TCV 643,969 TCV/TFA:
227. 63]
4465
SHAMROCK
LN
—
|EMMETT MI
48022
x Improved IN
[Vacant
]
| Saved
Zallits
E: Estimates for ‘Land
T “Table 401MB. 407 EMMETT
{
Public
* Factors
*
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Ad
i
i.
PT
Tye perm
I
[FE
-peeye
RES
10.010 Acres
5,497
10
fax Description
a
leravel Road
10.01
Total Acres
Total
Es
BEG N153'11"E 2643.22',
N139'17"E
649.40"
X
|Paved Road
EE ——
—
—
—-
SE
|& N887'49"W 653.26'
FROM
S 1/4 COR TH
Storm Sewer
|N887'49"W
653.47',TH N26'10"E
668.73',TH
Sidewalk
Land Improvement
Cost Estimates
|
"
'
"
"
Description
Rate
$887'E 650.75',TH S152'11"W 668.57'
TO
Water
:
BEG SECTION
19
T7N R14E 10.01 A
Is
D/W/P:
4in Concrete
10.02
AEA.
SE
ewer
i
Comments/Influences
Iptectric
Total Estimated Land Improvements Tru
2025 3/21 MBOR DECISIONS MAILED
Gas
Work Description for Permit 9948, Issued 06/09/1999:
Curb
Work Description
for
Permit
99-45,
Issued 05/31/1999:
Street Lights
Year
“Land
Flood Plain
Building]
Assessed] Boa
Value
Value
Value
Wo.
PT
BN
-
4.
=
a
Who
When
What
[2026
27,500
294,500
322,000
|
VLP 05/05/2016 REVIEWED |2025
726,000]
275,300
301,300
73
|The Equalizer.
Copyright
(c)
1999
-
2009.
5024
5
Sh
3
ies
58
0)
{Licensed To:
Township
of Emmett,
County
of
i
5,000
.
256,500
81.500]
Ist
igan
12023
25,000
236,400
261,400
2
dd
ae
—
i
.
a
SE
***
Information herein deemed reliable but not guaranteed***Page 2
Residential Building
1
of
1
| Building Type
1X
"Condition: Very Goo
{IR
J
—
Room List
(Doors |
Soli
[Basement
~
(51 Floors
1st
Floor
I
FE
2nd Floor
| Kitchen:
i
1
3 Bedrooms
Other:
me
~i
Other:
m
Exterior
Wood/Shingle
o
Aluminum/Vinyl
X Wood Frame
|
| Building Style:
11
&
1/2 STORY
|
Yr Built
[single Family
‘Mobile Home
‘Town Home
i
Duplex
{
|A-Frame
|
|
Remodeled
Parcel Number:
0/Front Overhang
0{Other Overhang
1999
io
f
||
ry
!
slab:
0
S.F.
Excavation
Wood Sash
Height
to Joists:
0.0]
X
Metal
Sash
Reise
hn
=
Vinyl Sash
(8) Basement
Double Hung
~IConc.
Block
|
|Horiz.
Slide
{Poured Conc.
|x
[casement
f
|Stone
Double Glass
i
[Treated Wood
Patio Doors
{Concrete
Floor
Storms
& Screens
7 ‘Basement Finish
3)
Roof
or [Recreation TSE
{Living
SF
1
‘Walkout
Doors
(B)
{
No Floor
SF
|
| ___IWalkout Doors (A) |
i
(10)
Floor Support
i
Joists:
Unsupported Len:
Cntr.Sup;._
i
[1
| |
:
| —
[oil]
coal]
A
Forced Air w/o Ducts
Forced Air w/ Ducts
Forced Hot Water
Electric Baseboard
Elec.
Ceil.
Radiant
Radiant
(in-floor)
Electric Wall
Heat
Space
Heater
|Wall/Floor Furnace
Forced Heat
& Cool
Heat
Pump
No Heating/Cooling
|stean
‘Bath Heater
Vent
Fan
74-19-019-1002-000
Cook Top
Dishwasher
Garbage Disposal
Hot
Tub
Unvented Hood
Vented Hood
Intercom
Jacuzzi
Tub
Jacuzzi repl.Tub
[Interior 1 “Story
1
{Interior
2
Story
|2nd/same Stack
[Two Sided
Exterior
1
Story
{Exterior
2
Story
Prefab
1 Story
Prefab
2
Story
|Heat Circulator
{Raised Hearth
{Wood Stove
{Direct-Vented
Ga
Print
Central Air
Wood Furnace
2) TUES
)
Oven
-
Microwave
Class:
Standard Range
Bffec.
Age:
27
Self Clean Range
Floor Area:
2,829
Sang
Total
Base
New
767
Total
Depr Cost:
560
Trash Compactor
Central Vacuum
+328
+150
X
Estimated T.C.V:
573,
(16)
Porche
Area|Type
605[wCP
(
30{WwCP
872 Treated
|
|
|
033
Security
System
|
| Cost
Est.
for
Res.
Bldg:
1
Single
Family
1
&
1/2
ST
“7
(11)
Heating System:
Forced Heat
& Cool
Ground Area
= 2313
SF
Floor Area
= 2829
SF.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=73/100/100/100/73
Building Areas
Stories
Exterior
Foundation
Size
1
Story
Pine Logs
Basement
1,116
1.5 Story
Pine Logs
Basement
1,032
3
Fixture
1
Story
Pine Logs
Basement
165
2 Fixture
Total:
Softener,
Auto
| Other Additions/Adjustments
Softener,
Manual
Plumbing
Solar Water Heat
3 Fixture Bath
1
No Plumbing
| Water/Sewer
Extra Toilet
1000 Gal Septic
1
Extra
Sink
Porches
Separate Shower
WCP
(1 Story)
609
Ceramic Tile
Floor
WCP
(1
Story)
30
Ceramic Tile Wains
| Garages
Ceramic Tub Alcove
class:
B Exterior:
Siding Foundation:
42 Inch
(Unfinis
Vent
Fan
Base Cost
875
(14)
Water/Sewer
Common Wall:
1 Wall
1
TCR
a
RE
ea
ni
Fireplaces
[Public Water
Interior
2 Story
1
{Public Sewer
{Water Well
Deck
|
Treated Wood
872
11
{1000
Gal
Septic
Totals:
12000 Gal Septic
:
~
|
Notes:
!
Lump
Sum Items:
ECF
(401.EMMETT TOWNSHIP RESIDENTIAL)
1.
ed
Information Heretn deemed reliable
but
not guaranteed***Page 3
Parcel Number: 74-19-019-1002-000, Residential Building 1 0] 35 a i -— wd ©! 8720 sf 2; garage 0 . H 875.0 sf NE 2 = 38° 5 1stib bl © 1116.0 sf wep ie lo 300s T= H 2 E i's] pee IS 43 1stb | 165.0sf] f Td 11/2548 = 5 1S T 1032.0 sf Sf 6090 st Sketch by Apex Sketch *** Information herein deemed reliable but not guaranteed***
Page 4
Agricultural Improvement Card 1 of 1 Parcel Number: 74-19-019-1002-000 Pri Building Type Barn - General Purpose Ta Em Em EE D, Pole “Quality/Exterior Average # of Walls, Perimeter 4 Wall, 160 | Height 12 Heating System No Heating/Cooling Length/Width/Area 18 x 32 = 1536 . Cost New $755,511 EE Phy. /Func./Econ. %Good |20/100/100 20.0 Depreciated Cost $11,102 + Unit-In-Place Items |$ 0 ‘Description, Size X Rate X %Good = Cost Itemized -> Unit-In-Place -> X 1.106 S— —t $ Good 20 Est. True Cash Value $ 12,279 Comments: Total Estimated True Cash Value of Agricultural Improvements / This Card: 12279 / All Cards: 12279 *** Information herein deemed reliable but not guaranteed***
Page 5
ParcelNumber 19-001-1002-400 19-002-2001-025 19-002-4001-050 19-003-2002-050 19-003-2002-300 19-003-2002-550 19-003-2002-600 19-004-3001-400 19-005-1007-000 19-005-2009-200 19-007-2003-000 19-008-1001-200 19-008-1001-400 19-008-3003-040 19-008-3003-040 19-008-3009-000 19-009-2001-100 19-009-3002-001 19-009-3002-010 19-010-1001-500 19-011-4001-001 19-012-2003-750 19-013-4003-000 19-014-2005-001 19-014-2005-010 19-014-4001-600 19-015-4001-300 19-017-1001-200 19-017-2001-500 19-017-4001-500 19-018-2003-200 19-018-2003-400 Street Address 5771 EMMETT 5961 CARNEY 5610 GLEASON METCALF GLEASON 5721 GLEASON 5697 GLEASON SULLIVAN 12935 METCALF 5966 WELCH SULLIVAN (OFF) 12799 SULLIVAN 12833 SULLIVAN 12600 FOLEY 12600 FOLEY 5114 WELCH SULLIVAN 5181 SHERIDAN SHERIDAN SHERIDAN 5170 GLEASON 5278 EMMETT 10832 IMLAY CITY 11009 FOLEY FOLEY 11462 VINSON 4690 SHERIDAN FOLEY 12689 FOLEY 4624 BREEN RD BREEN RD 13045 FOLEY RD Sale Date 02/13/25 07/19/23 06/29/23 09/27/23 11/22/23 02/16/24 10/08/24 12/28/23 06/14/24 08/16/24 09/06/24 05/10/24 07/17/24 09/16/24 01/29/24 04/28/23 12/21/23 04/14/23 04/14/23 10/11/24 08/09/24 06/10/24 10/22/24 05/24/24 05/12/23 08/08/23 08/25/23 11/11/24 04/10/24 01/28/25 12/13/24 11/01/24 2026 Residential Study Sale Price $385,000 $380,000 $72,000 $55,000 $140,000 $75,000 $515,000 $65,000 $580,000 $349,000 $60,000 $380,000 $341,400 $45,000 $32,000 $209,000 $55,000 $75,000 $55,000 $80,000 $315,000 $342,000 $225,000 $320,000 $103,000 $386,000 $250,000 $45,000 $140,000 $285,000 $45,100 $160,000 Instr. WD WD QC WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD WD Terms of Sale 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 19-MULTI PARCEL ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH $385,000 $380,000 $72,000 $55,000 $70,000 $75,000 $515,000 $65,000 $580,000 $349,000 $60,000 $380,000 $341,400 $45,000 $32,000 $209,000 $55,000 $75,000 $55,000 $80,000 $315,000 $342,000 $225,000 $320,000 $103,000 $386,000 $250,000 $45,000 $140,000 $285,000 $45,100 $160,000 Adj.Sale$
Page 6
2026 Residential Study 19-019-4007-200 4240 SHAMROCK LN 08/25/23 $425,000 WD 03-ARM'S LENGTH $425,000 19-019-4007-300 4135 SHAMROCK LN 02/13/25 $817,500 WD 03-ARM'S LENGTH $817,500 19-020-1001-200 4488 BREEN RD 08/09/23 $280,000 WD 03-ARM'S LENGTH $280,000 19-021-1006-000 4380 QUAIN RD 09/06/23 $305,000 WD 03-ARM'S LENGTH $305,000 19-023-3003-000 11004 BRYCE RD 10/25/24 $245,000 WD 03-ARM'S LENGTH $245,000 19-025-2001-301 3872 EMMETT RD 05/21/23 $140,000 WD 03-ARM'S LENGTH $140,000 19-026-1004-000 11286 DUNNIGAN RD 11/06/23 $420,000 WD 03-ARM'S LENGTH $420,000 19-026-1004-100 11260 DUNNIGAN RD 01/08/24 $31,000 WD 03-ARM'S LENGTH $31,000 19-026-1004-300 DUNNIGAN RD 06/05/24 $65,000 WD 03-ARM'S LENGTH $65,000 19-026-4001-300 11205 DUNNIGAN RD 05/25/23 $263,000 WD 03-ARM'S LENGTH $263,000 19-027-2001-100 11511 DUNNIGAN RD 10/05/23 $307,500 WD 03-ARM'S LENGTH $307,500 19-027-3001-650 3566 RELIFORD RD 07/01/24 $335,000 WD 03-ARM'S LENGTH $335,000 19-029-2006-000 12685 BRYCE RD 06/14/24 $414,900 WD 03-ARM'S LENGTH $414,900 19-029-3004-200 3570 CONNORS RD 12/27/23 $445,000 WD 03-ARM'S LENGTH $445,000 19-029-3006-000 3652 CONNORS RD 08/15/24 $78,000 WD 03-ARM'S LENGTH $78,000 19-029-4008-000 3700 BREEN RD 08/25/23 $79,000 WD 03-ARM'S LENGTH $79,000 19-031-1007-100 13281 ATWELL RD 02/07/25 $500,000 WD 03-ARM'S LENGTH $500,000 19-031-3003-000 3035 BREEN RD 04/24/23 $330,000 WD 03-ARM'S LENGTH $330,000 19-031-4002-000 3200 HARRISON RD 12/03/24 $230,000 WD 03-ARM'S LENGTH $230,000 19-031-4007-000 13484 BURT RD 03/25/24 $300,000 WD 03-ARM'S LENGTH $300,000 19-033-2001-100 12025 RYNN RD 09/16/24 $250,000 WD 03-ARM'S LENGTH $250,000 19-034-2001-600 11717 RYNN RD 04/12/24 $59,000 WD 03-ARM'S LENGTH $59,000 19-034-3002-400 11612 BURT RD 07/12/23 $342,000 WD 03-ARM'S LENGTH $342,000 45-036-2008-001 10718 BRANDON RD 08/26/24 $40,000 WD 03-ARM'S LENGTH $40,000 45-864-0007-201 10900 PROSPECT ST 11/03/23 $298,000 WD 03-ARM'S LENGTH $298,000 45-864-0017-000 3195 2ND ST 07/12/24 $253,000 WD 03-ARM'S LENGTH $253,000 Totals: $13,817,400 $13,747,400 Land Value Determinations 1-1.5 $45,000 2-2.5 $50,000
Page 7
3 $30,000 4 $36,000 5 $45,000 2 $50,000 10 $55,000 15 $65,000 20 $80,000 25 $90,000 30 $110,000 40 $160,000 50 $250,000 100 $420,000 2026 Residential Study
Page 8
Asd/Adj. Sale Cur, Appraisal 41.79 44.55 50.14 38.36 70.00 32.67 28.31 37.69 49.38 38.60 49.67 38.29 47.83 42.89 53.44 44.11 45.45 47.47 45.45 31.26 42.76 48.92 50.40 40.03 41.07 37.23 31.96 40.89 26.36 36.49 44.35 22.88 $338,828 $391,771 $77,638 $46,100 $98,186 $51,320 $313,088 $51,180 $597,378 $284,162 $59,500 $305,195 $341,671 $38,530 $38,530 $257,007 $52,052 $78,541 $52,026 $52,026 $281,643 $349,697 $239,075 $270,077 $84,539 $350,655 $184,517 $36,760 $73,860 $225,626 $40,000 $74,506 Land Residual $82,992 $28,229 $46,242 $55,000 $70,000 $75,000 $253,212 $65,000 $34,674 $117,008 $60,000 $120,685 $51,755 $45,000 $32,000 $31,993 $55,000 $48,693 $55,000 $80,000 $73,357 $32,348 $37,925 $78,840 $103,000 $85,345 $105,183 $45,000 $140,000 $111,400 $45,100 $160,000 2026 Residential Study Est. Land Value $36,820 $40,000 $51,880 $46,100 $98,186 $51,320 $51,300 $51,180 $52,052 $52,260 $59,500 $45,880 $52,026 $38,530 $38,530 $80,000 $52,052 $52,234 $52,026 $52,026 $40,000 $40,045 $52,000 $28,917 $84,539 $50,000 $39,700 $36,760 $73,860 $52,026 $40,000 $72,620 Effec. Front 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 372.0 372.0 200.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Depth 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 660.0 660.0 200.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 NetAcres 4.67 5.00 9.94 7.05 19.32 9.66 9.65 9.59 10.02 10.10 40.00 6.96 10.01 5.01 5.01 1.64 10.02 10.09 10.01 10.01 5.00 5.02 10.00 10.06 24.45 2.50 4.95 4.46 19.43 10.01 5.00 18.81 TotalAcres 4.67 5.00 9.94 7.05 9.66 9.66 9.65 9.59 10.02 10.10 40.00 6.96 10.01 5.01 5.01 0.99 10.02 10.09 10.01 10.01 5.00 5.02 10.00 10.06 24.45 2.50 4.95 4.46 19.43 10.01 5.00 18.81 Dollar #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV #DIV
Page 9
2026 Residential Study 33.84 $323,530 $153,522 $52,052 0.0 0.0 10.02 10.02 #DIVv 37.57 $783,133 $86,393 $52,026 0.0 0.0 10.01 10.01 #DIV 44.21 $274,741 $63,395 $58,136 0.0 0.0 12.36 12.36 #DIV 32.46 $230,296 $122,684 $47,980 0.0 0.0 7.99 7.99 #DIV 40.08 $229,588 $60,412 $45,000 0.0 0.0 1.05 1.05 #DIV 40.00 $127,494 $52,518 $40,012 0.0 0.0 5.00 5.00 #DIV 42.60 $407,044 $65,008 $52,052 0.0 0.0 10.02 10.02 #DIV 40.32 $50,000 $31,000 $50,000 0.0 0.0 2.50 2.50 #DIV 39.85 $53,482 $65,000 $53,482 0.0 0.0 10.57 10.57 #DIV 31.71 $212,894 $100,106 $50,000 0.0 0.0 2.50 2.50 #DIV 43.51 $318,965 $29,335 $40,800 0.0 0.0 2.73 2.73 #DIV 40.45 $284,918 $90,112 $40,030 0.0 0.0 5.01 5.01 #DIV 35.12 $303,925 $151,095 $40,120 0.0 0.0 5.04 5.04 #DIV 48.11 $486,942 $10,084 $52,026 0.0 0.0 10.01 10.01 #DIv/ 31.41 $50,520 $78,000 $50,520 0.0 0.0 9.26 9.26 #DIV 31.65 $52,000 $79,000 $52,000 396.4 1328.0 10.00 10.00 31.46 $375,585 $155,855 $31,440 0.0 0.0 3.36 3.36 #DIV 46.12 $339,482 $65,558 $75,040 0.0 0.0 20.02 20.02 #DIV 53.35 $257,713 $24,443 $52,156 0.0 0.0 10.06 10.06 #DIV 44.73 $306,560 $35,240 $41,800 0.0 0.0 5.60 5.60 #DIV 44.84 $235,460 $54,840 $40,300 0.0 0.0 5.10 5.10 #DIV 38.98 $46,000 $59,000 $46,000 0.0 0.0 7.00 7.00 #DIV 33.54 $265,454 $116,636 $40,090 0.0 0.0 5.03 5.03 #DIV 59.75 $47,233 $40,000 $47,233 0.0 0.0 8.34 8.34 #DIV 40.70 $316,121 $26,879 $45,000 0.0 0.0 1.23 1.23 #DIV 34.74 $180,599 $146,748 $74,347 185.9 658.0 2.49 249 $12,295,363 $4,387,934 $2,934,011 1,526.3 505.75 495.44 40.09 Average Average 8.19 per FF=> $2,875 per Net Acre=> 8,676.18
Page 10
Dollars/SqFt Actual Front $0.41 $0.13 $0.11 $0.18 $0.08 $0.18 $0.60 $0.16 $0.08 $0.27 $0.03 $0.40 $0.12 $0.21 $0.15 $0.45 $0.13 $0.11 $0.13 $0.18 $0.34 $0.15 $0.09 $0.18 $0.10 $0.78 $0.49 $0.23 $0.17 $0.26 $0.21 $0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 330.15 330.15 200.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ECF Area Liber/Rage 401RE 401RE 5646/530 401RE 5644/711 401RE 5666/878 401RE 5675/640 401RE 5697/264 401RE 5760/558 401RE 5687/633 401RE 401RE 401RE 401RE 5718/491 401RE 401RE 5753/957 401RE 5692/298 401RE 5626/111 401RE 5678/470 401RE 401RE 401RE 5763/654 401RE 401RE 5724/777 401RE 401RE 5728/842 401RE 5628/436 401RE 5662/714 401RE 5655/819 401RE 5775/7 401RE 5708/909 401RE 5789/230 401RE 5774/82 401RE 2026 Residential Study Other ParcelsinSale 19-003-2002-350 Land Table 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL Gravel CC COO OCO0O0OOO0OO0O0O0O0OO0O0O0O0O00OKROOOO0O0O0O0OS0O0Ooo
Page 11
$0.35 $0.20 $0.12 $0.35 $1.32 $0.24 $0.15 $0.28 $0.14 $0.92 $0.25 $0.41 $0.69 $0.02 $0.19 $0.18 $1.06 $0.08 $0.06 $0.14 $0.25 $0.19 $0.53 $0.11 $0.50 $1.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 328.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 170.00 165.00 401RE 5663/282 401RE 401RE 5653/848 401RE 5669/592 401RE 5764/191 401RE 5711/35 401RE 5675/734 401RE 5688/270 401RE 5718/231 401RE 5630/163 401RE 5666/637 401RE 401RE 401RE 5690/954 401RE 401RE 5646/613 401RE 401RE 5621/680 401RE 401RE 5704/835 401RE 401RE 5712/122 401RE 5646/533 401VE 5744/198 401VE 5689/943 401VE 2026 Residential Study 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL 401 EMMETT TOWNSHIP RESIDENTIAL C0000 0000000000000 O0o0OO0 Ooo Ooo $0.20
Page 12
Parcel Number 19-031-4001-000 19-028-2001-000 19-008-3009-000 19-008-4002-000 19-031-4002-000 19-029-3004-200 19-013-4003-000 45-864-0007-201 19-005-1007-000 19-027-2001-100 19-031-3003-000 19-002-2001-025 19-012-2003-750 19-031-4007-000 19-008-1001-400 19-020-1001-200 19-026-1004-000 19-019-4007-300 19-033-2001-100 19-023-3003-000 19-014-4001-600 19-011-4001-001 19-025-2001-301 19-001-1002-400 19-027-3001-650 19-014-2005-001 19-005-2009-200 19-008-1001-200 19-026-4001-300 19-017-4001-500 19-034-3002-400 19-031-1007-100 Street Address 3205 HARRISON RD 12225 BRYCE RD 5114 WELCH 5143 WELCH 3200 HARRISON RD 3570 CONNORS RD 10832 IMLAY CITY 10900 PROSPECT ST 12935 METCALF 11511 DUNNIGAN RD 3035 BREEN RD 5961 CARNEY 5278 EMMETT 13484 BURT RD 12833 SULLIVAN 4488 BREEN RD 11286 DUNNIGAN RD 4135 SHAMROCK LN 12025 RYNN RD 11004 BRYCE RD 11462 VINSON 5170 GLEASON 3872 EMMETT RD 5771 EMMETT 3566 RELIFORD RD 11009 FOLEY 5966 WELCH 12799 SULLIVAN 11205 DUNNIGAN RD 4624 BREEN RD 11612 BURT RD 13281 ATWELL RD Sale Date 07/06/23 04/04/23 04/28/23 09/03/24 12/03/24 12/27/23 10/22/24 11/03/23 06/14/24 10/05/23 04/24/23 07/19/23 06/10/24 03/25/24 07/17/24 08/09/23 11/06/23 02/13/25 09/16/24 10/25/24 08/08/23 08/09/24 05/21/23 02/13/25 07/01/24 05/24/24 08/16/24 05/10/24 05/25/23 01/28/25 07/12/23 02/07/25 ECE RES Sale Price $160,000 $265,000 $209,000 $370,000 $230,000 $445,000 $225,000 $298,000 $580,000 $307,500 $330,000 $380,000 $342,000 $300,000 $341,400 $280,000 $420,000 $817,500 $250,000 $245,000 $386,000 $315,000 $140,000 $385,000 $335,000 $320,000 $349,000 $380,000 $263,000 $285,000 $342,000 $500,000 Instr. WD Terms of Sale 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH 03-ARM'S LENGTH Adj. Sale$ Asd. when Sold Asd $160,000 $265,000 $209,000 $370,000 $230,000 $445,000 $225,000 $298,000 $580,000 $307,500 $330,000 $380,000 $342,000 $300,000 $341,400 $280,000 $420,000 $817,500 $250,000 $245,000 $386,000 $315,000 $140,000 $385,000 $335,000 $320,000 $349,000 $380,000 $263,000 $285,000 $342,000 $500,000 $94,500 $164,100 $92,200 $214,100 $122,700 $214,100 $113,400 $121,300 $286,400 $133,800 $152,200 $169,300 $167,300 $134,200 $163,300 $123,800 $178,900 $307,100 $112,100 $98,200 $143,700 $134,700 $56,000 $160,900 $135,500 $128,100 $134,700 $145,500 $83,400 $104,000 $114,700 $157,300
Page 13
19-019-4007-200 4240 SHAMROCKLN 08/25/23 $425,000 WD 03-ARM'S LENGTH $425,000 $143,800 Totals: $11,220,400 $11,220,400 $4,805,300 Sale. Ratio => Std. Dev. => [e.C.F.=> | 1.023 |
Page 14
Michigan Department
of Treasury
618 (Rev. 12-25)
Petition to Board of Review
L-4035
This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you
first protest
{o the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal properly classification to the State
Tax Commission unless you first protest to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER’S AGENT
Owner's
Name (Please Print
or Type)
Petitioner's Name
(If Other than Owner. Please Print or Type)
DIVER John /Sylvia Trust
Township or City
County
Year of Appeal
Emmett Township
St. Clair
2026
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Parcel Code: 74-19-019-1002-000
Address: 4465 Shamrock Emmett, MI 48022
BEG N153'11'E2643.22,N139'17"E649.40'&N887'49"W653.26'FROM 1/4COR TH N887'49"W 653.47"
TH
N26'10"668.73',
TH S887'E 650.75',
TH S152'11"W668.57'TO BEG Section 19 T7N R14E 10.01 A
Protested Item:
[X| Assessed Value
Tentative
[[] Taxable Status [| Classification
[| Qualified Agricultural
Taxable Value
(exemption)
Property Exemption
1, PROTEST OF ASSESSMENT
Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed
personal property forms.
Assessed Value
Owner's Estimate of True Cash Value (Market Value)
$322,000
$700,000
2. PROTEST OF TAXABLE VALUE
Complete this section for a protest of Taxable Value.
Reason:
| Value of Losses
Od Value of Additions
O Poverty Exemption
Uncapping %
3. PROTEST OF CLASSIFICATION
Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance
with Section 211.34c¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year's assessment roll
401 Residential - Improved
Classification should be (check one of the following):
[1 Agricultural
[J industrial
[J Timber Cutover
[7] utiiity (Personal Property Only)
Commercial
Residential
[ Developmental
4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper-
ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON
THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter
0 if exemption
Percent qualified agricultural exemption requested by owner (Enter 100 if full
ion
requested)
denied)
exemption
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption
The Taxable Value, Assessed Value, and State Equalized Value cannot be correctly ascertained or calculated
because the Correct Tentative Equalization Factor as prescribed by MCL 211.34a is not being used on the 2026 Form
L-4400. The Taxable Value, Assessed Value, and State Equalized Value as presented cannot be substantiated by
Law. Enclosed is the Assessing Authority provided 2026 Form L-4400, titled “Notice of Assessment, Taxable
Valuation, and Property Classification,” note the incorrect statements (underlined) by the Assessing Authority.
CERTIEICATION
Signature,
|
A
il
?
Date
Phone Number
}
pF
Jy
§ Ap,- oz]
(810) 305-8458
y
65 Shamrock,
Emmett, Michigan 48022Page 15
618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number i J Parcel Code Mio-pol 74-19-019-1002-000 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. X eniea O Assessed Value Changed From | | to 1 Record of Vote — Board or three-member committee of board 5h Chairperson: [ves OJ No ny Member: Cites OJ No 1 9) Member: (l Yes OJ No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at vv. michigan gov/tzxirin. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below [oenied [] Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member commifige of board = ) Chairperson: [Aes Od No Member: [A ves O No 1 6) Member: [Jes O No Initi Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www, michigan .gov/iaxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [+4 Denied [[] crassification Changed From to Record of Vote — Board or three-member ittee of board yA Chairperson: [Fres O No 4 Member: BZ] yes Ol No J [5 Member: Oa Yes O No “initials “initials Reason for Board Action Ifyou disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, Lansing MI 48909, by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION ‘ Disposition by Board of Review. The Board of Review must state the reason for its action below. H Exemption Request Denied O Exemption percent modified from % to % Record of Vote — Board or three-member committee of board Chairperson: O Yes 0 No Member: Il Yes OJ No Member: O Yes O No Initials Initials Initials Reason for Board Action Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909 by July 31. The pefition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www. michigan, govitaxirib. 5. ADJOURNMENT Date of Final Adjournment of Board of Review = / 3 . 0 Py 6 7 ture J oN 4
Page 16
Emmett Township 11100 Dunnigan Rd., Emmett MI 48022 2026 Board of Review Organizational Meeting March, 3, 2026, 3 p.m., held at the Emmett Township Hall, 11100 Dunnigan Road, Emmett, MI 48022, as published. Board Members Present: Mr. Bolday, Mr. Powers Absent: Also Present: Elisha Messina, Assessor and Brent Messina, Assistant Assessor, Residents Mark Sinnott and John Diver Meeting Called to order at 3:05 p.m. Pat Bolday nominated Larry Powers for Chairman, All Ayes. Motion Carried. Larry Powers nominated Pat Bolday as acting secretary, All Ayes. Motion Carried. Elisha Messina presented the assessment roll to the Board of Review, along with the assessors L-4037. Board of Review members were presented with the 2026 Hardship Resolution providing them with the income levels and asset guidelines established by the Board of Trustees, and Land Valuation and ECF studies as well as Township Sales. Discussion regarding land values and market trends and the CPI. Board of Review Members signed the BOR Training Report. Members were provided with the authorities and functions of the Board of Review. Correspondence received: Letter from John Diver regarding the 4400 procedures and his Letters to the Editor of the Yale Expositor. Mr. Diver brought it to the Board of Review's attention that the dates on the Notice mailed to residents were incorrect, it was unchanged and sent out with the 2025 dates. Elisha Messina verified the dates were incorrect and immediately contacted the State Tax Commission to determine the necessary steps to ensure that residents were properly notified. The steps recommended by the State Tax Commission and completed by the Township were: Posted the corrected notice on the Township website Displayed the notice on the Township sign Posted the notice on the Township office door Posted the notice at five additional locations throughout the Township. Notices were posted at Trombley's Market, The US Post Office, The Village of Emmett Offices, Amoco Station, Marathon Station, Grumps, Emmett Hardware Store and the Dollar General.
Page 17
Motion by Powers to adjourn at 3:45, All Ayes. Motion Carried Emmett Township 11100 Dunnigan Rd., Emmett MI 48022 2026 Board of Review Meeting March, 9, 2026, 1-4 and 6-9 p.m., held at the Emmett Township Hall, 11100 Dunnigan Road, Emmett, MI 48022, as published. Meeting called to order at 1:00p.m. by Bolday, seconded by Powers. All Ayes. Motion Carried Correspondence received: Mr. Diver Present: Mr. Bolday, Mr. Powers Absent: Also Present: Brent Messina, Assistant Assessor MBOR 26-001 MCL 211.30(4)-Assessed/Taxable Correction 74-19-019-1002-000 Diver John / Sylvia Motion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-002 MCL 211.30(4)-Assessed/Taxable Correction 74-19-017-1007-000 Darga Harold Motion by Bolday, second by Powers to amend SEV from 306,600 to 300,000. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-003 MCL 211.30(4)-Assessed/Taxable Correction 74-19-028-3001-500 Baur Alexander / Maranda Motion by Bolday, second by Powers to amend SEV from 197,400 to 154,500. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-004 MCL 211.30(4)-Assessed/Taxable Correction 74-19-025-2001-030 DeHate Lawrence / Tammy Motion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-005 MCL 211.34c-Property Classification 74-19-004-4002-325 Kean William / Jeanie Motion by Bolday, second by Powers to deny petition. Ayes: 2, Nays: 0, Motion Carried. Motion to adjourn meetings until March 13, 2026 at 10a.m.
Page 18
2026 Board of Review Meeting March, 13, 2026, 10a.m.-1p.m. and 2-5 p.m., held at the Emmett Township Hall, 11100 Dunnigan Road, Emmett, MI 48022, as published. Meeting called to order at 10:00p.m. by Bolday, seconded by Powers. All Ayes. Motion Carried Correspondence received: None Present: Mr. Bolday, Mr. Powers Absent: Also Present: Brent Messina, Assistant Assessor MBOR 26-006 MCL 211.30(4)-Assessed/Taxable Correction 74-19-005-4003-100 Brennan Tim / Deborah Motion by Bolday, second by Powers to amend SEV from 171,100 to 151,100. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-007 MCL 211.30(4)-Assessed/Taxable Correction 74-19-001-1002-300 Francek Charles / Janet Motion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-008 MCL 211.53b(6)g-Amended PP Statement 74-19-999-0084-000 Celsius Inc Motion by Bolday, second by Powers to amend SEV from 0 to 615. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-009 MCL 211.30(4)-Assessed/Taxable Correction 74-19-008-4003-000 Felster Kevin / Yvonne Motion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. MBOR 26-010 MCL 211.30(4)-Assessed/Taxable Correction 74-19-028-2009-011 Pewinski Blaise / Jessica Motion by Bolday, second by Powers to amend SEV from 26,700 to 192,450. Ayes: 2, Nays: 0, Motion Carried. Motion by: Bolday, Seconded by: Powers to adjourn meeting at 5:00 p.m. Resp! lly Submitted, Pat Bolday
Page 19
c
os te tayo Te.
THIS
IS NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the autharity of Public Act 208 of 1893, Sec. 21.24c and Sec.211.34c, 25 amended. Thisis a model assessment notice (0 be used by the local assessor.
FROM £1 [SHA MESSINA, MAAO
PARCEL IDENTIFICATION
EMMETT TOWNSHIP
PARCEL NUMBER:
74-19-019-1002-000
11100 DUNNIGAN ROAD
PROPERTY ADDRESS:
EMMETT, Mi 48022
4465 SHAMROCK LN
EMMETT, Mi 48022
SCHOOL DISTRICT CODE: ~~ 74040
OWNER'S NAME & ADDRESS/PERSON
NAMED ON ASSESSMENT ROLL:
EXEMPTIONS
obi pi wd hence TRUST
% Exempt
As "Homeowners Principal Residence
100.00%
In
sme
% Exempt As "Qualified Agricultural Property”:
00%
48022
.
% Exempt As "MBT Industrial Personal™:
00%
% Exempt As “MBT Commercial Personal:
00%
Evert As “Qualiod Forest Property
[Yes
[X No
oo
oo
ExemptAs ‘Development Propet:
[] Yes
[] No
LEGAL DESCRIPTION:
B
—
3
BEG N153'11"E 2643.22", N139'17"E 649.40" & N887'49"W 653.26' FROM S 1/4 COR TH N887'49"W 653.47",
TH N26'10"E 668.73",
TH
S887E 650.75,
TH $152'11"W 668.57" TO BEG SECTION 19 T7N R14E 10.01 AOCOOOOD
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
401
Residential
PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:
401
Residential
CURRENT
CHANGE FROM
PRIOR AMOUNT
TENTATIVE AMOUNT
PRIOR YEAR TO
YEAR
2025
YEAR:
2026
CURRENT YEAR
1. TAXABLE VALUE:
160,026
164,346
4,320
2. ASSESSED VALUE:
301,300
322,000
20.700
3. TENTATIVE EQUALIZATION FACTOR:
{1000
[
4. STATE EQUALIZED VALUE (SEV):
301,300 [
322,000 |
20,700
5. WAS THERE A TRANSFER OF OWNERSHIP IN2025
THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes
[x] No
6. Assessor Change Reason(s):
The 2026 Inflation rate Multiplier
is: 1.027
’
h
I
’
TT
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Name:
Telephone Number:
Email Address:
ELISHA MESSINA
(810) 384-8070
168
EMMETTTOWNSHIPASSESSOR@YAHOO.COM
March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
THE EMMETT TOWNSHIP MARCH BOARD OF REVIEW WILL BE HELD AT 11100 DUNNIGAN ROAD, EMMETT, Mi 48022
MEETINGS AS FOLLOWS:
MARCH 4, 2025 AT 3:00 PM FOR THE ORGANIZATIONAL MEETING (NO APPEALS HEARD), -
WARCH 0, 2025 7 PMTO 4 PM AND 6 PM TO 9 PM____ MARCH 12, 2025 10 AM TO 1 PM-AND-2-PM-TQ.5.PM
THE BOARD OF REVIEW WILL MEET AS MANY MORE DAYS AS DEEMED NECESSARY TO HEAR PROTESTS, AND TO
EQUALIZE THE 2024 ASSESSMENTS.
BY BOARD RESOLUTION (#20-01), TAXPAYERS MAY PROTEST BY LETTER,
(INCLUDING EMAIL), SENT TO EMMETTTOWNSHIPASSESSOR@YAHOO.COM, PROVIDED PROTEST IS RECEIVED PRIOR TO
MARCH 12TH, 2025 5:00 PM. ALL WRITTEN PROTESTS MUST BE ACCOMPANIED BY FORM #5618 WHICH CAN BE FOUND AT:
HTTPS/MAWW_MICHIGAN.GOV/DOCUMENTS/L4035F_2658_7.PDF.
FOR QUESTIONS REGARDING YOUR ASSESSMENT OR AN APPOINTMENT CALL 810 384-8070.Page 20
Guidance regarding Form 1019, Notice of Assessment, Taxable Valuation, and Property Classification property owner. 2, oT Marked! 24 Febilie Gosrd oF Reviop vs # NaeHirp March 3,6 —- - [Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied fn by the Equalization Factor, if any. State Equalized Value ‘must approximate 50% of market value. in the “Change from Prior Year to Current Year” Column, does not indicate a change in State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximel 50% of marke( Value. 1% 7 © jiu foal 2] Ue : your 2026 State Equalized Value. IE THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. //o 7772 The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of Treasury’s website at www.michigan.govitaxes. Click on the “Property Taxes” box, select “Forms and instructions,” then click on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035). The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. The denial of an exemption from the local school operating tax for 2 “homeowner’s principal residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.govitaxtrib. Fling a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and Industrial Real or Developmental Real may be appealed to the regular March Board of Review or io the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior fo the commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must bea form approved by the Michigan Tax Tribunal, which are available at www.michigan.govitaxtrib. To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the cument winter tax levy and subsequent tax levies so long as it remains the owner's principal residence.