evidence.pdf

Mark Combe, Petitioner V Township Of Richland, Respondent · 25-002428-TT

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Respondent's Statement of Valuation

I am the assessor for Richland Township. The subject property consists of approximately 80 acres and is 

improved with a residential dwelling and additional improvements. The petitioner is requesting a 

substantial reduction in the 2025 true cash value and has indicated that the property is worth 

approximately $260,000 to $270,000.

The petitioner states that real estate professionals have provided estimates around $270,000. However, 

no appraisal, comparative market analysis, broker price opinion, written valuation, or other supporting 

documentation from a real estate professional was included with the evidence submitted. 

Neighboring Sale

The petitioner relies on the sale of the neighboring property at 5895 Sheehan Road, which sold for

$160,000 in July 2024. The petitioner describes this property as an approximately 80-acre property with 

similar buildings and an unattached pole barn.

I did not disregard this sale. I included the sale in my own land study because it is one of the closest 

available sales in both location and acreage. However, this property is an improved sale rather than a 

vacant land sale. For that reason, it was considered along with the other available large-acreage sales 

rather than relying on this single sale by itself to establish the subject property's land value. (See Exibit B)

Land Study

Because there are very few sales of properties containing exactly 80 acres, I expanded my land study to 

approximately two years of sales and reviewed properties ranging from approximately 20 acres to 155 

acres. This was necessary to obtain enough reasonably comparable large-acreage sales.

After reviewing the available transactions and eliminating sales that were not considered reliable or 

sufficiently comparable, four sales were retained in the final land analysis. The resulting land study 

indicated approximately $1,789 per acre. (See Exibit B)

Wetland and Available Acreage

The petitioner states that approximately 20% of the property consists of swampland. I reviewed this claim 

using GIS aerial imagery and available wetland information rather than relying on an estimated 

percentage. (See Exibit A)

The GIS information identifies approximately 8.31 acres of the subject's 80 acres as wetlands. This 

represents approximately 10.39% of the total acreage.

This leaves approximately 71.69 acres, or 89.61% of the parcel, outside the identified wetland area. GIS 

aerial screenshots showing the identified wetland area are included with the Respondent's evidence.

To account for this condition, I applied the $1,789 per-acre indication to the 71.69 acres of available dry/

non-wetland acreage rather than the entire 80 acres.

71.69 acres x $1,789 per acre = $128,254

This results in a revised land true cash value of approximately $128,254.

The original 2025 property record card carried the land at a true cash value of $180,000. Based on the 

updated land study and review of the wetland information, the revised land indication represents a 

reduction of approximately $51,746 from the original land value.

Improvements

The land represents only one portion of the subject property's overall value. The subject is improved with a 

Class C single-family residence containing approximately 1,740 square feet of floor area. The 2025 

property record card reflects average condition, an effective age of 16 years, and 84% good. The record 

card also accounts for the well, septic system, decks, garages, fireplace, central air conditioning, and other 

building components. 

The cost calculation on the 2025 property record card indicates approximately $259,180 in depreciated 

cost. An ECF of 1.020 is applied, resulting in an estimated improvement true cash value of approximately

$264,364. (See Exibit C) 

The subject is not simply an 80-acre vacant parcel. The residence and other improvements represent a 

substantial portion of the overall property value and must be considered when determining the true cash 

value of the property as a whole.

Respondent's Value Conclusion

My review did not simply attempt to defend the original assessment. I reviewed the concerns and evidence 

presented by the petitioner and completed an updated analysis based on the information available.

The neighboring $160,000 sale relied upon by the petitioner was not disregarded and was included in my 

land study. Because of the limited number of large-acreage transactions, I reviewed approximately two 

years of sales and expanded the acreage range to approximately 20 to 155 acres. Four sales were 

ultimately retained in the final analysis, resulting in an indicated rate of $1,789 per acre.

I also reviewed the petitioner's claim regarding the amount of swampland. The GIS information identifies 

approximately 8.31 acres, or 10.39% of the subject parcel, as wetlands. The $1,789 per-acre rate was 

therefore applied to the remaining 71.69 acres of available dry/non-wetland acreage, resulting in a revised 

land true cash value of $128,254.

Land True Cash Value: $128,254

Improvement True Cash Value: $264,364

Total True Cash Value: $392,618

Assessed Value/SEV at 50%: $196,309

This represents a reduction from the original 2025 true cash value of $439,800 to $392,618.

Based on the updated land study, GIS aerial and wetland information, the subject property record card,

and the available market evidence, I believe the evidence supports a 2025 true cash value of $392,618

and an assessed value/SEV of $196,309.

The Respondent respectfully requests that the Tribunal recognize the revised true cash value of $392,618

and assessed value/SEV of $196,309 for the 2025 tax year.

Exhibit A - GIS Aerial / Wetland Area (Overview)

Exhibit A - GIS Aerial 

/ Wetland Area (Overview) 

012-033-006-00 

x 

COMBE MARK & AMANDA 

5890 SHEEHAN RD, PRESCOTT 

Show Details

Exhibit A - GIS Aerial / Wetland Area (Detail)

Exhibit A - GIS Aerial / Wetland Area (Detail) 

Nl 012-033-006-00 

*Click for more info

Exhibit B - Land Study

Exhibit B - Land Study 

1 

Parcel Number 

Street Address 

Sale Date 

| 

Sale Price 

Instr. 

Terms of Sale 

Adj. Sale $ 

Cur. Asmnt. 

| 

Asd/Adj. 

Sale 

2 

it 

3 

. 

' 

4 

{012-033-007-00 

5895 SHEEHAN RD 

07/09/24 

$160,000 WD 

03-ARM'S LENGTH 

$160,000 

$104,100 

| 

65.06 

5 012-036-013-10 

MOGG RD 

12/12/24 

$229,900 WD 

03-ARM'S LENGTH 

$229,900 

$35,800 

15.57 

6 

Totals: 

$824,900 

$824,900 

$375,400 

7 

Sale. Ratio => 

45.51 

8 

s|[EXB 

Std. Dev. => 

| 

22.36 

012-005-001-14 

HARDWOOD HEIGHTS RD 

| 

16-LC PAYOFF 

012-007-009-00 

HENDERSON LK RD 

14-INTO/OUT OF TRUST 

16 012-026-013-00 

5275 

S BLACK RD 

10/09/24; 

$0 

MLC 

21-NOT USED/OTHER 

$0 

$63,600 

#DIV/0! 

17 |012-031-003-00 

CRANBERRY LK RD 

10/15/24 

$100 

QC 

21-NOT USED/OTHER 

$100 

$29,800 

29800.00

Exhibit B - Land Study (continued)

Parcel Number: 

65012-033-006-00 

Jurisdiction: 

RICHLAND TOWNSHIP 

:Grantor 

Grantee 

Sale 

Sale 

;Inst. 

Price 

Date 

\Type 

. 

County: OGEMAW 

!Terms of Sale

Liber 

& Page 

Printed on 

Verified 

By 

08/13/2025 

Prent. 

Trans. 

:¥1ACKINEN WILLIAM F 

COMBE MARK & AMANDA 

75,000 

06/07/1999 ;wD 

100.0 

:Property Address 

·5891 SHEEHAN RD 

"'OWner·;·s Name/Address 

;COMBE MARK & AMANDA 

49968 EAST BROADWAY 

'SHELBY TOWNSHIP MI 48317-6360 

r-iaX ...... oe·s·c ription 

.286/278

"'R΋L--=3Ό3΍1

°

o•Ύs=cΏcΐ3Α3ΒT21N R4E. 80 A S 

1/2 OF SW 1=/Γ4Δ---

(C-Qrrim-e°r1"f'S-/°ii--ifluenceS·-

i

°

Qi6'" "8-i!>.ME WITH NEW GAF.AGE THE MTT TOOK 

!OFF VALUE.

!Class: RESIDENTIAL-IMPfi'O ; Zoning:

;school: WHITTF.Ί10RE PRESCOTT AREA SID 

P.R.E. 

0% 

MAP #:

2026 Est TCV Tentative'. 

Building Permit(s) 

Date 

I I 

] -"5(' imf;ro·:;;·eci 

Vacant 

Land Value Estimates for Land Table 200.RUF.AL ACREAGE 

Public 

Improvements 

Dirt Road 

;Gravel Road 

iPaved Road 

!Storm Sewer 

·sidewalk 

:Water 

Description 

Frontage 

ACREAGE TABLE 'A' 

* Factors *

Depth 

Front 

Depth 

80.000 Acres 

80.00 Total Acres 

Land Improvement Cost Estimates 

Description 

D/W/P: 4in Ren. Cone. 

Rate %Adj. 

2,250 

100 

Total Est. 

Rate 

6.46 

PBll-0262 

Reason 

Land Value 

Size ?o Good 

4 84 

79 

·sewer

'.Electric 

:Gas 

Total Estimated Land Improvements True Cash Value= 

icurb 

-Street Lights

!standard Utilities

funderground Utils. 

Topography of 

Site 

)Level 

!Rolling

·1ow

High 

;Landscaped

\Swamp 

!wooded

!Pond

]Waterfront

;Ravine 

'.Wetland 

:Flood Plain

Year 

Assessed 

Status 

Value 

180,000 

180,000 

Cash Value 

2,470 

2,470 

Value 

Value, 

Value 

Review 

Other 

Taxable 

Value 

)Who 

When 

What 

:fo26 

Tentative 

'J:'ellta-t·: ee-·t 

-r"e°i1::i:·at·i·;e·· 

Tentative 

c---ΕΖ-,.. 

Η=cc---cc=cc- KP 

01/31/2017 INSPECTED 

2025

90Θ,ΙaΚoΛoc-

.-----ih;§ool

219,'li

l

ii 

2I9,9Di

i

M'. 

143, 615C 

:·if

i

e Equalizer; 

Copyright (c) 1999 - 2009. 

--....... 

· "ΜΝ 

2024 

65,500 

129, BOO!, 

195,:\oQ 

139, 297C 

;Licensed To: City of Richland, County of 

iMissaukee, Michigan 

:2023 

65,500 

115, BOOi 

181,300 

132, 664C 

Ξ----'----"-------------'-------------'-----'------'-------'--·------------ -····----·-··· 

*** Information herein deemed reliable but not guaranteed*** 

EX C

;.Cntr.Sup: 

Residential Building 

1 

of 

1 

Parcel Number: 

65012-033-006-00 

Printed 

on 

08/13/2025 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

{ 

(16) 

Porches/Decks . 

(17) 

Garage 

x 78ingle Family 

Eavestrough 

X 

(Gas 

011 

‘Hlec. 

‘Appliance Allow. 

Interior 

1 Story 

Area Type 

Year Built: 

2000 

: 

Mobile 

Home 

‘Insulation 

Wood 

(Coall 

Steam 

h 

ook 

Top 

Interior 

2 

Story 

“SEE Treated” 

-+Car Capacity: 

Town Home 

0/Front Overhang 

Forced RIT 

wie Busts 

ishwasher 

|2nd/Same 

Stack 

220 Treated Wood 

Class: 

[of 

oo 

Duplex 

0 Other Overhang 

- 

iGarbage Disposal 

Two 

Sided 

220iT 

ted Wood 

Exterior: 

Siding 

A-Frame 

X 

Forced 

Air 

w/ 

Ducts 

iBath 

Heater 

:Exterior 

1 

Story 

oT 

reate 

oo 

Brick 

Ven.: 

© 

Interior 

Forced Hot Water 

{Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

i 

(Electric Baseboard 

‘Hot Tub 

1 

‘Prefab 

1 Story 

Common Wall: 

1/2 Wal 

Drywall 

Plaster 

Elec. 

Ceil. 

Radiant 

‘Unvented Hood 

Prefab 

2 Story 

Foundation: 

42 Inch 

Paneled 

Wood T&G 

Badiant 

{in-f1oon) 

‘Vented Hood 

Heat Circulator 

Finished 

2: 

Yes 

H 

ectric 

Wa 

ea 

N 

RANCH 

A 

; 

ntercom 

Raised Hearth 

Auto. 

Doors: 

0 

To 

Trim 

& Decoration 

Space Heater 

{Jacuzzi 

Tub 

Wood Stove 

Mech. 

Doors: 

0 

t 

{Remodeled 

{Ex 

|x :i0rd 

Min 

Wall/Floor Furnace 

{Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

576 

[¢] 

. 

: 

Pod 

Forced Heat 

& 

Cool 

: 

— 

SE 

° 

. 

fr 

Oven 

% 

Good: 

O 

“Condition 

“Average 

Size 

of Closets 

Heat 

Pump 

. 

‘Microwave 

clase 

IN 

. 

16 

Storage Area: 

0 

: 

Lg 

|X 0rd 

[Small 

No Heating/Cooling 

‘Standard Range 

ec. 

Age: 

No Conc. 

Floor: 

0 

- 

fot 

2 

X 

Central 

Air 

{Self Clean Range 

{Floor Area: 

1,740 

* 

Room List 

{Doors 

Solidi 

X H.C. 

: 

9® 

7otal Base New : 307,622 

E.C.F. 

'Bsmnt Garage 

i 

: 

Wood Furnace 

{Sauna 

g 

I 

| Total Depr Cost: 

259,180 

X 

1.020 

Basement 

(5) 

Floors 

(12) Electric 

rash Compactor 

po iil {ed T.C.v: 264,364 

Carport Area: 

1st Floor 

. 

{Central Vacuum 

a 

Roof: 

i2nd Floor 

: Kitchen: 

100:Amps Service 

‘Security System 

: 

: 

i 

Other: 

> 

: 

Bedrooms 

Other: 

No./Qual. 

of Fixtures 

Cost Est. 

for 

Res. 

Bldg:- 

1 

Single Family 

RANCH 

cis 

C 

Blt 

0 

(1} 

Exterior 

Ex. 

TY 

TOra 

in 

(11) 

Heating System: 

Forced Air 

w/ Ducts 

, 

Air Conditioning 

¥ Wood/Shingle 

(8) 

Ceilings 

a: 

5 

Ground Area 

= 1208 

SF 

Floor Area 

= 

1740 

SF. 

Aluminum/ Vinyl 

i 

No. 

of Elec. Outlets 

Phy/Ab. Phy/Func/Econ/Comb. 

% Good=84/100/100/100/84 

Brick 

iMany 

| 

X 

‘Ave. 

{Few 

| Building Areas 

T1537 

Biumbing 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

‘¥ 

Insulation 

. 

1.5 

Story 

Siding 

Crawl 

Space 

1,064 

FE 

I 

RS 

> 

Fone 

Average Fixture(s) 

!1 grory 

Siding 

Crawl Space 

144 

(2) windows 

(7) Excavation 

2 

3 Fixture Bath 

Total: 

219,751 

184,593 

© 

Many 

Large 

: Basement: 

0 

S.F. 

2 Fixture Bath 

Other Additions/Adjustments 

X 

(Avg. 

% 

Avg. 

Crawl: 

1208 

S.F. 

Softener, 

Auto 

Plumbing 

Few 

Small 

| Slab: 

0 

S.F. 

Softener, Manual 

3 Fixture Bath 

1 

4,389 

3,687 

3 

poe 

Height 

to Joists: 

0.0 

Solar Water Heat 

Water/Sewer 

Weral Sash 

: 

No Plumbing 

1000 Gal Septic 

1 

4,596 

3,861 

Vinvl 

Sash 

(8) 

Basement 

Extra Toilet 

Water Well, 

100 Feet 

1 

5,620 

4,721 

oebd 

a 

a 

BUSSE 

Extra Sink 

Deck 

ho lige 

eee coe 

Separate Shower 

Treated Wood w/Roof 

(Deck Portion) 

304 

5,144 

4,321 

co 

: 

ps 

Ston 

oT 

Ceramic Tile Floor . 

Treated Wood w/Roof 

(Roof portion) 

304 

4,511 

3,789 

asemen 

Stone 

Ceramic Tile Wains! 

Treated Wood 

220 

4,169 

3,502 

Double Glass 

Treated Wood 

Ceramic Tub Alcove 

= 

Treated Wood 

220 

4,169 

3,502 

Patio 

Doors 

Concrete 

Floor 

Vent 

Fan 

Garages 

i 

’ 

N 

Storms 

& 

Screens 

(9) 

Basement 

Finish 

(14) 

Water/Sewer 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Finished) 

(3) 

Roof 

ecreation 

SFE 

oy 

3 

Base Cost 

576 

28,207 

23,694 

RISE ere 

iving 

SF 

[abate ater 

Common Wall: 

1/2 Wall 

1 

-1,269 

-1,066 

i 

H 

{Walkout 

Doors 

(B) 

Class: 

C Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished) 

Hip 

Mansard 

1 

‘Water Well 

4 

* 

Flat 

Shed 

No Floor 

SE 

1 

1000 Gai Septic 

‘Base Cost 

768 

5,843 

22,483 

serbia 

Walkout 

Doors 

(A} 

12000 

Gal 

Septic 

Fireplaces 

X Asphalt Shingle 

{10} 

Floor Support 

< 

P 

Prefab 

1 Story 

1 

2,492 

2,093 

- 

= 

Lump 

Sum Items: 

Totals: 

307,622 

259,180 

Joists: 

Notes: 

Unsupported Len: 

ECF (RURAL ACREAGE) 

1.020 => TCV: 

264,364 

*** 

Tnformation herein deemed reliable 

but 

not guaranteed***

'"-AA-i

; J;.."-rrJ

{'-l 

}.

GRETCHEN WHITMER

GOVERNOR

Mark Combe

Petitioner(s)

Ehjah Burkhardt

Respondent(s)

Elijah Burkhardt

IName of person serving/mailing petitionJ

served a copy of the Evidence

Srats or MrcHrcAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

IVIICHIGAN TAX TRIBUNAL

MARLON I, BROWN, DPA

DIRECTOR

IVITT Docket No 25-442428

PROOF OF SERVICE

states that on 91812A26

he/she

[date of service]

relative to the above-captioned matter upon:

[Provide name and address of the party/people being served]

Mark Combe

49968 EAST BROADWAY

SHELBY TOWNSHIP

l\Al 48317

[Signature of person who is serving/mailing copy]

Elijah Burkhardt

[PrinUtype name of person serving/mailing copy]

MICHIGAN TAX TRIBUNAL . 6,11 W. OTTAWA ST., LANSING, MI 48933 . 517-335-9760

PO BOX 34232, LANSING, Ml 48909 ' Other Carriers: 24A7 N GRAND RIVER AVE, LANSING, Ml 48906

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