Exhibits A-L.pdf
Westbrook Farmstead Ministry Petitioner V Township Of Lowell Respondent · 26-000397-TT
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EXHIBIT A —- CONSTRUCTION COST SUMMARY (As of Tax Day: December 31, 2025) Property Address: 14279 Oberley Dr. SE Lowell, MI 49331 Parcel Number: 41-20-400-050 Owner/Appellant: Westbrook Farmstead Ministry I. PURPOSE OF EXHIBIT This exhibit provides a summary of the actual out-of-pocket construction costs incurred for improvements to the subject property as of Tax Day, December 31, 2025. These figures reflect the true physical condition and measurable progress of the structure in accordance with MCL 211.27(1) and MCL 211.34d(1)(q). II. CONSTRUCTION COST SUMMARY Category Vendor / Source Amount ($) Electrical Home Depot / Menards $8795.33 Plumbing HDP, Menards, Etna $5,599.93 HVAC Etna, Johnson Supply $10,240.00 TOTAL $24,635.26 III. SUPPORTING DOCUMENTATION These documents substantiate the above totals. Full documentation is available and can be provided upon request. IV. STATEMENT OF CONDITION AS OF TAX DAY As of December 31, 2025, the structure was in a “dried-in” condition only, with the following characteristics: ¢ No siding installed No interior finishes (drywall, flooring, trim, cabinetry)
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«No completed occupancy-ready systems Rough mechanical, electrical, and plumbing only Accordingly, the property remained incomplete and non-habitable as of Tax Day. V. VERIFICATION I certify that the amounts stated herein represent the actual costs incurred for construction completed as of December 31, 2025, and are true and accurate to the best of my knowledge and declare under the penalty of perjury to be true and accurate. Authorized Representative Kathy Sawyer-Hecksel Westbrook Farmstead Ministry Date: VI. LEGAL BASIS This exhibit supports the requirement that property be assessed based on its actual physical condition as of Tax Day under MCL 211.27(1). Further, under MCL 211.34d(1)(q), the value of new construction must be based on the true cash value of the actual improvements, not speculative or completed market value. Respectfully submitted, Westbrook Farmstead Ministry
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dit A 3/5/26, 1:16 PM Re: [External] 14279 Oberley Dr. SE - Yahoo Mail “/ Re: [External] 14279 Oberley Dr. SE Westbrook /Inbox , 4 Marla Platt <assessor@lowelltwp.org> Mar 2 at 12:29 PM de To: westbrookfarmstead @yahoo.com <westbrookfarmstead@yahoo. com> I have it at 40% which follows are guidelines, it was 19% for 2024 and 20% for 2025, if you want to appeal you can make an appointment for Board of Review I have attached the record card check the square footage and make sure its right but I'm sticking to the 40%. Marla M Platt From: Westbrook Farmstead <westbrookfarmstead@yahoo.com> Sent: Friday, February 27, 2026 11:36 AM To: Marla Platt <assessor@lowelltwp.org> Subject: [External] 14279 Oberley Dr. SE Hello Marla, I received the new assessment for 14279 Oberley Dr. in Lowell. There is a significant increase of taxable and assessed value, which seems aadressive based on the finished progress as of December 31, 2025 Please let me know what Construction percentage you used in 2024 vs. 2025 to justify an assessed value increase of $95,000 and a increase of taxable value of $81,6007 Please, if you would provide cost tables or valuation method applied; Exact components added (framing, mechanicals, finish work, etc); Whether fand value changed Based on assessor cost schedules, the only lawful addition for 2026 is the incremental value of rough mechanical, electrical, and plumbing approved December 10, 2025 with a lawful improvement value to increase assessment as reasonable between 8-12% of the finished value. The rough-in was not approved until January 2, 2026, so the only increase in value is the MEP rough-in’s, Any assessment increase beyond that reflects post-tax-day improvements and is improper under MCL 211.34d. My contractor has assessed the improvements to be no more than $40,000, so please provide me with your costs and valuation method if you couid provide me with your justifications as soon as possivie, as the March appeals is quickiy approaching, Thank you, Kathy Sawyer-Hecksel Westbrook Farmstead Ministry EIN: 38-2090972 (616) 819-9137 1File 67M Westbrook pdf 7 MB tps:fimail-yahoo.comb/folders/68/messages/AAL BQIETPKeArQisk Pkk8kRIx?accountids=1 50001 &folderType=INBOX&offset=08unbinckNowm—fare
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Excheert-C Michigan Department of Treasury faa 5550 THIS IS NOT A TAX BILL -4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 205 of 1893 Sec 211 24c and Sec 211 34c as amended This is a model assessment notice to be used by the local assessor FROM LLUCHARTER TVW PARCEL IDENTIFICATION MARLA M PLATT, ASSESSOR PARCEL NUMBER: 41-20-12-400-050 2 EL DEN NASH AVE SE PROPERTY ADDRESS: 14279 OBERLEY DR SE LOWELL, MI 49331 SCHOOL DISTRICT CODE 41170 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL EXEMPTIONS WESTBROOK FARMSTEAD MINISTRIES % Exempt As "Homeowners Principal Residence": .00% 3765 KIMBERLY CT SE %E re . N o % Exempt As "Qualified Agricultural Property": .00% WYOMING MI 49509 % Exempt As "MBT Industrial Personal"; .00% % Exempt As "MBT Commercial Personal”: 00% Exempt As "Disabled Veteran or Survivi eon isabled Ve! urviving [7 Yes No Exempt As "Qualified Forest Property": [] Yes [X No Exempt As "Development Property": [| Yes No LEGAL DESCRIPTION: 412012400050 PART OF SE 1/4 COM 651.75 FT S 89D 59M 27S W ALONG E&W 1/4 LINE & 353.35 FT S 0D 19M 27S W FROM E 1/4 COR TH S 0D 19M 27S W 849.72 FT TO CL OF OBERLEY DR TH NWLY ALONG SD CL 150.29 FT ON A 1200 FT RAD CURVE TO RT /LONG CHORD BEARS N 53D 47M 19S W 150.49 FT/ TH N 50D 11M 37S W ALONG SD CL 390.09 FT TH N 39D 48M 23S E 665.2 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM for the 2026 year by approximately: $3919 YEAR 5025 AMOUNT YEAR, ERR ya 1. TAXABLE VALUE: 74,083 155,683 81,600 2. ASSESSED VALUE: 116,300 211,300 95,000 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 116,300 211,300 95,000 5. WAS THERE A TRANSFER OF OWNERSHIP 112025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [yes No 6. Assessor Change Reason(s): Partial Construction, Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name Telephone Number: 616-897-7600 Email Address 115 ASSESSOR@LOWELLTWP.ORG March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: MARCH BOARD OF REVIEW IS HELD MONDAY MARCH 9,2026 FROM 9:00 AM - NOON & 1:00 PM - 4:00 PM; TUESDAY MARCH 10, 2026 FROM 2:00 PM- 5:00 PM AND 6:00 PM - 9:00 PM. IF YOU WISH TO APPEAL YOUR ASSESSMENT CONTACT THE LOWELL TWP OFFICE TO MAKE AN APPOINTMENT AT (616) 897-7600 ON MONDAY AND TUESDAY 9AM TO 5PM AND THURSDAYS 9AM TO 1PM. OR EMAIL ASSESSOR@LOWELLTWP.ORG- IF YOU PREFER A PHONE APPEAL YOU WILL STILL NEED APPOINTMENT 3:33pm Monday Marci, gt
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03/17/2026 03:48 pM 2026 BOARD OF REVIEW DECISION FROM LOWELL CHARTER TWP MARLA M PLATT, ASSESSOR 2910 ALDEN NASH AVE SE LOWELL MI 49331 Lhd; + 1 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: WESTBROOK FARMSTEAD MINISTR 3765 KIMBERLY CT SE WYOMING MI 49509 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 41-20-12-400-050 14279 OBERLEY DR SH 412012400050 PART OF SE 1/4 COM 651.75 FT S 89D 59M 27S W ALONG E&W 1/4 LINE & 353.35 FT S 0D 19M 27S W FROM E 1/4 COR TH S 0D 19M 27S W 849.72 FT TO CL OF OBERLEY DR TH NWLY ALONG SD CL 150.29 FT ON A 1200 FT RAD CURVE TO RT /LONG CHORD BEARS N 53D 47M 19S W 150.49 FI/ THN 50D 11M 37S W ALONG SD CL 390.09 FT TH N 39D 48M 23S E 665.27 FT TO BEG * SEC 12 T6N ROW 4.17 A. THIS PROPERTY IS CLASSIFIED 401 (RESIDENT IAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 41-20-12-400-050 They have made the following determination based on the information you supplied. Board of Review Comments 40% COMPLETE IS ACCURATE AND NEW OONSTRUCTION IS ACCUMULITIVE VALUE NOT INCREMENTAL [2026 ORIGINAL ASSESSED VALUE 211,300 LI [2026 "BOARD OF REVIEW" ASSESSED VALUE 211,300 ] (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 155,683 2026 "BOARD OF REVIEW" TAXABLE VALUE 155,683 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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EXHIBIT E - STATUTORY MATH Item Township Position Statutory Requirement 7 —| | | Incorrect base value Correct base x 0.50 Construction as of Tax Day Rough MEP only Rough MEP only Method Used Partial construction + market Cost-based TCV of work adjustment completed only Implied TCV of New $163.200 < $25,000 (conservative & Construction ’ documented) Statutory Multiplier x 0.50 * 0.50 (MCL 211.34d(1)(q)) Resulting Taxable Value Add $81,600 $12,500 Compliance with MCL Inflates beyond actual = 211.27(1) condition Reflects Tax Day condition | Compliance with MCL | | 211.34d(1)(q) Supporting Evidence: Receipts for materials installed prior to Tax Day: $24,635.26 Owner-performed labor (no general contractor markup or profit) Rough MEP inspection approval dated 12/10/2025. Rou; 2025. gh-in MEP was the only addition in December 31, 2024 Assessment reflects the dry framing had already been taxed as an improvement. Assessing the property to reflect $81,600 would need to include all finishing costs to reflect an increased value of $1 63,200. Assessor is relying on future value and work, not on physical, material additions as of Tax Day December 31, 2025.
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EXHIBIT F — CONSTRUCTION PROGRESSION vs ASSESSMENT INCREASE This chart compares the Township’s taxable value increases with the actual construction stage. The 2026 increase implies approximately $163,200 in new construction value attributed primarily to rough mechanical, electrical, and plumbing work. Year Construction | Taxable Value Implied True Increase in Stage (TV) Cash Value TCV (TCV) 2023 Land Only $40,900 $81,800 - 2024 Shell / Roof $67,200 $134,400 $52,600 Installed 2025 Windows / $74,083 $148,166 $13,766 Doors Added 2026 Rough MEP $155,683 $311,366 $163,200 L Only Key Observation: Between 2025 and 2026 the Township added $81,600 in Taxable Value, which equals $163,200 in implied construction value. The only documented improvement during this period was rough mechanical, electric installation. al, and plumbing Implication for Tribunal Review: If the only new work completed was rough MEP installation, the implied valuation suggests that this single construction stage accounts for over $163,000 of total home value. This disproportionate increase raises questions about whether the completion percentage applied reflects the actual physical condition of the property as of December 31.
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EXHIBIT G - SIMPLE VALUE COMPARISON This visual shows the relationship between the construction change and the taxable value increase. Item Amount Only construction change (2025 — 2026) Rough MEP installation Increase in Taxable Value $81,600 Implied construction value (TV x 2) $163,200 Construction still missing on Tax Day Siding, drywall finish, cabinets, flooring, trim, fixtures Key Point: The taxable value increase implies $163,200 of new construction value, yet the only physical work completed during the year was rough plumbing, electrical, and HVAC installation. Rough in approvals were on December 10%, 2025. Pictures of construction show no interior or exterior work completed as of Tax Day.
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exupir?. CONSTRUCTION PROGRESS AND VALUE COMPARISON llustrating Completion Percentage Based on T. ownship Building Values Finished Property Value (TCV): $795,622 Note: Building values are State Equalized Value (SEV). True Cash Value (TCV) =SEV x2. Year Construction | Building Building Percent Stage SEV TCV (SEV | Complete x 2) (TCV + | $795,622) 2024 Shell / Roof $64,300 $128,600 16.2% Installed 2025 Windows / $72,500 $145,000 18.2% Doors Installed 2026 Rough $159,200 $318,400 40.0% Plumbing, | Electrical, | HVAC Period Construction | Increasein | Increasein | Increase in Activity SEV TCV Completion 2024 — Windows / +$8,200 +$16,400 +2% 2025 Doors i Installed 2025 — Rough +$86,700 +$173,400 | +22% 2026 Mechanical Systems Installed Observation: The assessment progression indicates a significant increase in completion percentage between 2025 and 2026 despite the only documented construction activity being installation of rough mechanical systems (plumbing, electrical, and HVA C).
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Parcel Number: 41-20-12-400-050 Information herzsin deemed reliable but not
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Exhb/F Parcel Nuxber: 41-20-12-100-05( Prinzed on 03/02/26: (cont. ting/Cocling 15) Built-ins (15) Fireoleces (16) Porches/hzcks (17) Garage X Favestrough Applisnce Allew. Intericr 1 Stery aves Type Year Ruil Insulation wal Cook Tos Interior 2 Stcry Car Capac nsulat £ 0 Front Overhang fy oon Dishwasher Zmid/ sane Stack Class: © 0 Other Overhang oof Sucks Garbage Disposal Two Sided Exte-ior: Siding A-Frame bs w/ Ducts Bath Heater Exterior Erick Ven.: 0 (4) TIntzrior Forced Hot Water Vent Fan Exterior Stone Van.: 0 cod Frame . Electric Baseboard Hot: Tub Prefab 1 5 Common Wall: 1 fall Drywall Bien cell. invented Hocd Prefab 2 Story Foundatio 47 Inch sutlcing Styls: Peneled Dadiant: ( vented Hood Heal Circulater Finished ? Building ie Pinnrvis RANCH/ 15 st Eris I Raised Hearth Auto. Doors: ( PHAGE - y ved Stove Meo JooLs: Yr Built Remodeled Wall/Floor Furnace B ee Hoa Seo . Mech; Deg, CR 2094 G Ri Porced Bast & Cool repl. Tub iirect-Vented Gas Area: 75 Zz crce 1ea & Oo a. ~ t c T Cood: 1 Heat Pump Storage Arca: Ne Conz. Floor: 0 Conditlaon: Averaqge fart. Construct.: 4 Nc Heating/ cooling Se’ F Clzan kan Sauna ae — E.C.F. Bamps Room List rage: 2 FE ectric Fash 2 pacar nated Carport Area: Central Vacuum ROOF: 2 0 Arps Servics Security System or a te. /Qual. of Cost fst. for kes. nidg: 1 Zirgle Family RANCi/ 187 Cis ¢C 3Alt 2024 (1) Ex ¥ Ord. (11) Heating System: Forzed Eea. ¢ Cool HWood/ £ out ars Ground Area = 4361 &F Pleor Aved = 4361 SF. X Alumintm/Vinyl pHELeTE Fhy/Bb.Phy/Func/Feen/Coni. & Cood=97/190/100/100/97 Brick Many X Ave. Few Fuild nag Areas 3) Pumbing Stor Exterior Foundation ize Cost Mew Pepr. Cost Insulation S= 1 st Siding Slab 2,214 L - Average Fixture (s) 1 Story Sid: B, 1,838 (2) Windows (7) Excavation 1 3 Fixture Bath 3 s 312 Many Large Basement: 1835 5.F. 2 Fixture Bath Total: 527,505 511,679 Avg. Avy. Crawi: 0g. £ Aato Fes Small Slap: 2526 §.F Manual Heat 12 Inch (In Height to Joistu: 0.2 vinyl fast (8) Basemens Thera doudet RYE Vir fast } — 12 inch or ACh Shower 576 23,¢37 3,94 cropene Floor common Wali: I wall i -2,027 -4il t Stone ) Wains 1 574,689 512, 7¢1 Double Glass Treated Wood ic Tub Alcove Hotes ‘ i ratio Doors Corcrete ®lcor ) ha or = 5% (9) a Finish ECE (AG 2 ZONING) 1. =» TQV: 25,662 Stoxn se Basement hisn 2) Water/Sewer 40% Completed => Ist. True Cash Value 2026 = (3) Reo Recreation Public Wa-er Cahie Gambre’ Living sr Public Sewer Hip ¥ansa-d Walkout Doors (8) Waler Well Flat Shed Ne iF Log SE 1200 Gal sewtic Walkout Doors (A) Fry rsd poe Asphalt Shingle (10) Floor Support 2000 Gal septi . Limp Sum Ttems: - Joists: Chimney: Unsupportec Len Cntr. ¥*¥* Information herein deemed re.izbis but not guarantesd* +1
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Parcel Nwrber: 41-20-12-400-23590 Jurisdiction: LOWELL CHARTER TWE County: KENT Printed on G Grantor Grantee Sale Sale Inst, Terms Verified Price Cate Type By FARME LLC HECKSE MATTHEW 118,000 09/19/2022 wp G3-ARM'S 20226922007392 PROPERTY TRANSFER 100.0 Property Address ding Permit:s) Date Status 14279 OBERLEY DR Sk HOUSE & GARAGE 08/31/202: INPROCRESS Owner's Name/Addzess WESTRROOK FARMSTEAD MINTSTRI Phy ro TET = 1 ied: ACL hi 2026 Est (CV 422,515 TCU/TFA: 96.88 WYOMING MT 49503 X Improved Vacant Lard Value Zstimates AGAI.AC 2 Pablic * Frrprovanents Description Frontage eplth . Reagorn Value ERT ETT Dirt Road TAELE ACRES 70 Acres 104,230 3 Gravel Road 4.17 Total Acros Total Bst. Land Value = 104,250 412012400050 PART OF ST 1/4 00M €51.75 IT Paved Road $ 89L 59M 27S W ALONG EsW 1/4 TINE & scription for Permit 74077, Tssaed 08/31,20 3: 3949 SQ FT HOME 2 TS 0D 19M W FROM # 1/4 COR OC 15M 27S W £4 Z FT TC CL OF ZRILY DR TH NWLY G CL 180.29 r7 ON A 1200 FY KAD CURVE "0 RT /LONG CHORD BEARS N 53D 47 198 W 150.42 pT N 50D 11M 575 W ALONG SD CL 320.09 FT TH N 49D 48M 235 E 665.27 F1 TC BEG = SEC 12 TuN ROW 1.17 4, SFLIT/COMRINED ON Standard Utilities 06/10/2022 FROM 41-20-11-400-044; Underground Utils. Zomments/ Influences ES Topography of Site Lzvel #olling Low High Landscaped Waterfront Ravine Wetland Flood Plain Year Land Building Assessed Board of Tribunal, Taxak le Value Value Review Othe Value who When What 2026 159,200 211,300 155, 683C 2025 12,50 16 - The Egualiser. Copyright (=) 1959 — 2005. = GEE 1Lp,800 12. 083C : 2024 64,330 108,100 67,: 67,2000 Licensed To: Townsiip of Lowsll, County of Kent, Michigan 4 40,900 10,8005 *** information herein deemed reliable but not Juaranteed*t