24-003520.pdf
Debra Z Piper, Petitioner V Township Of Weldon, Respondent · 24-003520-TT
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Jeffrey K. Helder Lindsey Schoettle Gorsline* Ronald |. Vander Vean Rachall_Hillagnands Carole D. Bos Robert M. Howard CUNNINGHAM Randal. Seppe rie Randall S. Schipper Natashka W. Fris Susan E. Vroegop McKenna L. Bethke Gregory J. McCoy DALMAN rc re = El St Vincent L. Duckworth+ ge Counsel: Nicholas R. Dekker onald L. Dalman ATTORNEYS AT LAW Ubsrien Ares James A. Bidol Jennifer A. DeYoung Andrew J. Mulder John D. Fitzpatrick* Joel G. Bouwens Thomas J. Hillegonds David M. Zessin APR 0 3 2025 MICHIGAN TAX TRIBUNAL March 31, 2025 Michigan Tax Tribunal ATTN: Clerk P.O. Box 30232 Lansing, MI 48909 RE: Debra Z Piper; Docket No. 24-003520 Dear Clerk, Please find enclosed Petitioner’s Brief in Support of Petition with attachments, together with Proof of Service for filing in the above referenced matter. If you have any questions regarding this matter, please contact me. Thank you. Very truly yours, CUNNINGHAM DALMAN, P.C. N By Rachel L. Hillegond rachel@cunninghamdalman.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION DEBRA Z. PIPER, Tax Tribunal No. 24-003520 Petitioner, Parcel No. 12-101-004-00 v TOWNSHIP OF WELDON, Respondent. Rachel L. Hillegonds (P67684) Attorney for Petitioner Cunningham Dalman, P.C. 321 Settlers Road, PO Box 1767 Holland, MI 49422-1767 (616) 392-1821 Petitioner’s Brief in Support of Petition This appeal pertains to Petitioner’s property at 7854 Washtenaw Drive, Thompsonville, Michigan, tax parcel 12-101-004-00, located in Weldon Township, Benzie County (the “Property”. The issue is whether the Mathieu Gast Act was properly considered and applied by the Assessor and the March Board of Review in determining the 2024 taxable value of the Property. Petitioner argues that the addition to the taxable value of the Property in 2022 properly reflected an increase in value for the additions not covered by the Mathieu Gast Act, and no further additions to the taxable value should have occurred. Additionally, in the event this Tribunal
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and costs), and not in 2024 (at 2024 values and costs), because the work was fully finished in 2022. For these reasons, the taxable value of the Property is currently overstated. Procedural History In 2021, the taxable value of the Property was $120,257. The taxable value of the Property was increased to $173,813 in 2022, which reflected an increased the taxable value (not including permitted inflation rate) by $49,587. Petitioner did not object to that increase for reasons further explained below and in the Affidavit of Debra Piper, attached as Exhibit A (“Affidavit”). The additions, repairs and replacements to the home were fully completed in 2022. Exhibit A, § 21. The taxable value of the Property rose by the statutory cap of 5% in 2023, to $182,503. The taxable value of the Property rose to $374,728 in 2024, which reflected additions in the amount of $183,100. Petitioner appealed to the March Board of Review, arguing the Mathieu Gast Act was not properly considered and the Assessor's property card contained incorrect information. The March Board of Review reduced the taxable value of the Property to $297,528, which number includes the 5% inflation rate and additions of $105,900. In June of 2024, Petitioner filed this appeal. Facts and Argument The house on the Property is over 40 years old. See Exhibit A, § 3. Between 2021 and 2022, Petitioner, with the assistance of her builder, Dave Puccio at Portland Building Co. (the “Builder”), repaired and replaced much of the exterior of the house, including the roof, the deck, steps, sidewalks and drive, and the siding, windows, insulation, weatherstripping, and doors. See
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electrical wiring, replacing and updating mechanical equipment, repainting walls, and relocating certain rooms to resolve functional and structural problems. See Exhibit A, 4 5; Exhibit B, § 9. These repairs and replacements were necessitated by several structural and functional issues, in addition to certain interior elements of the house being over 40 years old and in need of basic updates. Exhibit B, § 10. This work was not part of the structural additions and constituted repairs and replacements expressly cited in Mathieu Gast Act (“Repairs and Replacements”). See Exhibit A, 1 6-12; Exhibit B, § 11-22. The Repairs and Replacements were necessary updates, and were normal for a 40 year old home in Benzie County. See Exhibit B, 4 27, 29. The house was originally approximately 2,049 square feet, with 4 bedrooms and 3 baths. See Exhibit A, § 15. In conjunction with the Repairs and Replacements, 897 square feet of bedroom, bathroom, and family room area was added, plus a one car garage with laundry room off the rear (the “Additions”). See Exhibit A, § 16 and Schedules 3 and 4; Exhibit B, at q 23. Specifically, the Additions which constitute new interior areas are the back entrance laundry room behind the garage, the enlargement of first floor family room space, the upstairs hallway and access to the new stairway location, and the additional bedroom upstairs with a small 5x7 corner shower bathroom. See Exhibit A, § 36; Exhibit B, § 23. On the exterior of the house, the new garage provides only 1 car space, the ski locker (which was relocated from the previous front porch), and a covered front entrance. This new covered front entrance resolved ice and snow accumulation issues which often prevented safe access to the front door during winer months. See Exhibit A, § 37.
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approximately 30% square footage of living space was added. In fact, 90% of the of the walls inside the house are the original walls. See Exhibit A, 4 17 and Schedule 2; Exhibit B, § 24. With respect to that 30% square footage of living space, the mechanicals (heating, plumbing, and electrical) already existed, as did the roof which needed replacing over the original single story of the house due to the previous ice dam damage. See Exhibit A, 9 18. In 2022, the Assessor increased the taxable and assessed value (not including permitted inflation rate) of the Property by $49,587, which reflects an approximate 40% increase in taxable value, and approximate 29% increase in assessed value. See Exhibit A, § 19; see also the parcel report for Property, attached as Exhibit C. Petitioner did not object to this, believing this increase to be fair for the square footage added to the home. See Exhibit A, § 20. The house updates were completed in 2022. See Exhibit A, § 21; Exhibit B, § 26. However, the Assessor did not increase the taxable value of the house in 2023. See Exhibit A, Y 22; Exhibit C. Instead, the Assessor increased the taxable value of the house by $182,403 in 2024 for the “additions”. See Exhibit A, 4 23. The taxable value of the house should not have risen again in 2024 (or 2023) because the increase which occurred in 2022 fully addressed the added value for the Additions — the new square footage added to the home. See Exhibit A, 4 25. The rest of the work, being the Repairs and Replacements, are covered by the Mathieu Gast Act. The Mathieu Gast Act, MCL 211.27(2), states, in relevant part: (2) The assessor shall not consider the increase in true cash value that is a result of expenditures for normal repairs, replacement, and maintenance in determining the true cash value of property for assessment purposes until the property is sold. ... The increase in value attributable to the items included in subdivisions (a) to
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(b) Repairing or replacing siding, roof, porches, steps, sidewalks, or drives. (c) Repainting, repairing, or replacing existing masonry. (d) Replacing awnings. (e) Adding or replacing gutters and downspouts. (f) Replacing storm windows or doors. (g) Insulating or weatherstripping. (h) Complete rewiring. (i) Replacing plumbing and light fixtures. (j) Replacing a furnace with a new furnace of the same type or replacing an oil or gas burner. (k) Repairing plaster, inside painting, or other redecorating. (1) New ceiling, wall, or floor surfacing. (m) Removing partitions to enlarge rooms. (n) Replacing an automatic hot water heater. (0) Replacing dated interior woodwork. (p) Installing, replacing, or repairing an alternative energy system, without regard to ownership of the system, with a generating capacity of not more than 150 kilowatts, the annual energy output of which does not exceed the annual energy consumption measured by the utility-provided electrical meter on the system to which it is connected. As used in this subdivision, "alternative energy system" means that term as defined in section 2 of the Michigan next energy authority act, 2002 PA 593, MCL 207.822. (q) Installing, replacing, or repairing a whole-home generator. The application of the Mathieu Gast Act is mandatory by its terms (regardless of whether a Form 865 is submitted), and requires identifying whether a repair, replacement or maintenance which is not part of a structural addition falls within one of the subdivisions (a) through (q) of the statute. Although a Form 865 was not submitted by Petitioner to the Assessor, a copy of the Form 865 is attached to the Affidavit for purposes of supporting the non-consideration items. See Exhibit A, Schedule 1. Although submitting the Form 865 to the Assessor at some point during the Repairs and Replacements work may have been helpful, it is not legally required as the application of the Mathieu Gast Act is mandatory. MCL 211.27(2). This form, in addition to
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The majority of the scope of work on the first page of the architectural plans are covered by the Mathieu Gast Act: a. Replace existing siding/windows per specs/drawings. MCL 211.27(2)(b) and (f). b. Relocate interior walls per drawings. MCL 211.27(2)(k), (1) and (m). c. Remodel kitchen/master bath per plans. MCL 211.27(2)(k), (1), (m) and (0). d. Relocate master closet/pantry to existing stair location. MCL 211.27(2)(k), (1) and (m). Relocate 1st floor guest bath per plan. MCL 211.27(2)(k), (1) and (m). Relocate stairs per plan. MCL 211.27(2)(k), (1) and (m). Relocate 2nd flood guest bath per plans. MCL 211.27(2)(k), (1) and (m). Update and relocate existing electrical service. MCL 211.27(2)(h) and (i). Update mechanical equipment as required. MCL 211.27(2)(i), (j) and (n). Replace all flooring. MCL 211.27(2)(1). Re-paint interior/exterior. MCL 211.27(2)(a) and (k). Provide new engineered roof system over (sic) existing 2nd floor. MCL 211.27(2)(b). CET TR me See Exhibit A, 127." As further explanation: In order to address the heat that was being trapped and contributing to the ice dam problems on the roof, and make the 2 existing upstairs bedrooms still accessible, the original upstairs bathroom was shifted to the new space, nearly equivalent in size and layout as the original. The materials used for the shifted bathroom were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. See Exhibit A, 928; Exhibit B, § 17. On the first floor, a hallway wall (partition) was removed and the kitchen was pushed back into existing hallway space, and the layout was made more accessible, enlarged and otherwise modified accordingly. Cabinets, countertops, flooring and other improvements in the kitchen were 40 years old and at the end of their useful life, and therefore in need of replacement. The interior woodwork, flooring and countertops were of average quality compared to materials in the market at the time, and did not constitute a significant update in quality. See Exhibit A, 4 29; Exhibit B, § 15. The stairway to the second floor was also moved to change its placement, as the original location required access to the upstairs through the living room. The living room floor and
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materials in the market at the time, and did not constitute a significant upgrade in quality. See Exhibit A, 4 30; Exhibit B, § 18. The original first floor bathroom that existed in the new stairway location was shifted to another location, and was equivalent in size to the former bathroom. The materials used for the shifted bathroom were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. See Exhibit A, § 31; Exhibit B, 19. The furnace, air conditioner, plumbing fixtures and light fixtures were replaced, as they were original to the house and outdated and beginning to fail. These new mechanicals and fixtures were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. See Exhibit A, § 32; Exhibit B, § 20. Electrical rewiring was completed because much of the wiring inside the walls was outdated and needing updates to comply with applicable code. See Exhibit A, § 33; Exhibit B,g21. The siding on the house was rotted and beyond its useful life, as it was deteriorated due to age and weather, and was being destroyed by woodpeckers. The replacement siding material was less expensive than the original wood siding material, and while the replacement material used was more practical, it was of average quality and not superior to the quality of the original wood siding. The replacement siding was in the same location as the original siding, except that new siding was added around the new garage and second floor addition. Only approximately 30% of the siding was new and not part of the replacement areas. See Exhibit B, § 11. The interior and exterior windows and doors appeared to be original to the 40 year old house, and also past their useful life. The replacement windows and interior and exterior doors were comparable in quality (if not lesser quality) to the original windows and doors. All windows and doors were installed in the same locations as the originals, except that approximately 20% of the total windows and doors installed were part of the Additions. See Exhibit B, § 12. The roof appeared to have been original to the house, except for a small area which had been repaired due to ice damage, and needing replacement due to wear and age. The replacement roofing materials were of average quality compared to materials available in the market at the time, and in my opinion not of superior quality to the original roof at the time of its original installation. The replacement roof was in the same location as the original roof, except that new roof was added over the new garage and bump-out off the
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o Nearly all the walls inside the house were repaired and repainted, and several walls were moved. 90% of the of the current walls inside the house are the original walls. The walls which were moved were composed of materials similar to the original walls. 10% of the walls were moved to accommodate a reworking of the floor plan upstairs to resolve the structural issues with the house causing the ice damage to the roof. See Exhibit B, § 16. All of the Repairs and Replacements described above were necessary and normal, and the materials used were of comparable quality and relative price to the original materials. See Exhibit A, § 34; Exhibit B, § 22. None of the Repairs and Replacements were extraordinary or abnormal for the age of the house or the area, all materials used in the construction work were of normal quality and availability in the market at the time, and none of the replacement materials selected by Petitioner were extraordinary or nonstandard at the time. Exhibit B, § 27-29. The total cost of the Additions and the Repairs and Replacements was $700,000, see Exhibit A, § 38, and according to Petitioner the total cost she paid for the Repairs and Replacements was $593,000. See Exhibit A, Schedule 1. Therefore, the cost of the Additions was $107,000, roughly 15% of the total cost of the work completed by the Builder. See Exhibit A, § 39 and Schedule 1. However, in Builder’s opinion, the cost of the Additions was no more than 33% of the total cost of the project. See Exhibit B, § 25. The discrepancy between Petitioner’s and Builder’s cost percentages is attributable to the second floor addition and first floor bump-out being difficult to estimate because some of those costs would have been required for necessary original floor plan interior and exterior repairs and replacements. See Exhibit B, 25. The increase in the taxable value of the house which occurred in 2022 fully addressed the added value for the Additions, no matter which numbers are used, and therefore no increase should
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e The increase in taxable value in 2022 reflects an approximate 40% increase in taxable value for the Property, and approximate 29% increase in assessed value for the Property, which tracks with the 30% increase of square footage added to the house. See Exhibit A, 4 17 and 44. o The 40% increase in taxable value and 29% increase in assessed value in 2022 tracks with Builder’s estimate that the cost of the Additions was no more than 33% of the total cost of the project. See Exhibit B, § 25. Additionally, the Builder’s initial quote stated that leaving the garage (originally proposed to include a mechanical room) off the project would result in a deduction of $65,950.00, and the Builder confirmed that had the garage and laundry room (previously proposed as mechanical room space) not been added the cost of the project would have been $71,500 less, both of which support the fact that the garage and laundry room did not add significant value. See Exhibit A, 4 40; Exhibit B, 9 25. The Builder also offered a price reduction of $18,970 for eliminating the gable end brackets and stone which were part of the Additions to the front porch of the house. Because Petitioner eliminated the gable end brackets, she received a $7,500 credit, resulting in the added stone costing $11,470. While this work constituted an Addition to the house, it also did not add significant value. See Exhibit A, § 41. The increase in taxable value in 2022 also tracks, in part, with the Assessor’s own record card, which is attached to Exhibit A as Schedule 4. The Assessor gave the garage a value of $18,030 times the economic factor of 2.107, which results in a true cash value of $37,989 for the garage. The difference between this number and the 2022 “addition” which has since been adjusted for inflation is $71,344 ($109,338 - $37,989.) This difference would represent the true cash value for the 897 square feet of space added inside the house. See Exhibit A, § 45. To further explain,
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no attic storage trusses over the additional 897 square feet, the true cash value of the interior added is similar to the garage. See Exhibit A, q 46. Petitioner does not disagree with the garage value given by the Assessor, as it is consistent with two other garages on the same street as the house and which were added during the same time period. See Exhibit A, 47. There should have been no addition to the taxable value in 2024 (or 2023). However, in the event this Tribunal determines that the taxable value should have risen again after 2022, which Petitioner contests, any such increase should have occurred in 2023, and not 2024. Attached to Exhibit A as Schedule 5 are “sold reports” for two homes in the same which have nearly the same square footage, including 5 bedrooms and 4 bathrooms, and two-car detached garages. The property at 7437 Mountainside sold in December of 2022 for $515,00, and the property at 7532 Mountainside sold in November of 2024 for $710,000, which demonstrates that property values dramatically increased between 2023 and 2024. See Exhibit A, § 50. The State Equalized Values of homes in Petitioner’s association increased marginally in 2023, generally less than 1%, but increased by an average of 20% in 2024. See Exhibit A, § 51 and Schedule 6, which reflect a sampling of nearby properties. The delay by the Assessor in assessing the Additions to the house, which should have occurred in 2023 but instead occurred in 2024, resulted in an improper elevation of the true cash value of those Additions. Conclusion For all reasons set forth above, the increase in taxable value which occurred in 2022 sufficiently captured the value of the Additions, and the remainder of the work completed by
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and the taxable value of the property for 2024 should be no more than $191,628, which reflects a 5% increase in taxable value for both 2023 and 2024. CUNNINGHAM DALMAN, P.C. Attorneys for Petitioner Dated: March 31, 2025 achel L. Hillegonds (P67684)
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EXHIBIT A Please see the attached.
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL DEBRA Z. PIPER, Petitioner, vs. MTT Docket No. 24-003520 TOWNSHIP OF WELDON, Respondent. AFFIDAVIT OF DEBRA Z. PIPER STATE OF MICHIGAN ) )ss. COUNTY OF OTTAWA) I, Debra Z. Piper, being first duly sworn, state that: 1. I am over the age of eighteen and of sound mind. 2. I, as trustee of the Debra Z. Piper Revocable Trust Agreement dated June 12, 1998, am the owner of 7854 Washtenaw Drive, Thompsonville, Michigan 49683 (the “House™). 3. I have owned the House for 25 years, and the House is over 40 years old. 4. Between 2021 and 2022, 1, with the assistance of my builder, Dave Puccio at Portland Building Co. (the “Builder”), repaired and replaced much of the exterior of the House, including the roof, the deck, steps, sidewalks and drive, and the siding, windows, insulation, weatherstripping, and doors. 5. Repairs and replacements were also made to the interior of the House, including
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damages is included in Schedule 2 attached hereto. The replacement siding material was less expensive than the original wood siding material, and while the replacement material used was more practical, it was of average quality and not superior to the quality of the original wood siding. The replacement siding was in the same location as the original siding, except that new siding was added around the new garage and second floor addition. 8. The interior and exterior windows and doors were original to the 40 year old House, and also past their useful life. The replacement windows and interior and exterior doors were comparable in quality (if not lesser quality) to the original windows and doors. All windows and doors were installed in the same locations as the originals, except 1 new door was added to the garage, and 3 small awning windows and 4 additional windows were added to the 2nd floor addition. 9. Heat was being trapped above the original bathroom area, causing ice dams on the roof as a result of flawed structural configuration of the second floor and roof, which in turn caused significant damage to the roof surface below. Specifically, on at least two occasions, ice broke off the upper roof and pierced the first story roof. A photo of the roof restored from ice dam penetration is included in Schedule 2. Therefore, not only was the roof 40 years old and in need of replacement due to age, the structure of the House required alteration to resolve the ice dam issue. 10. The roof was original to the House, except for a small area which had been repaired due to ice damage, and needing replacement due to wear and age. The replacement roofing materials were of average quality compared to materials available in the market at the time, and not of superior quality to the original roof at the time of its original installation. The replacement roof was in the same location as the original roof, except that new roof was added over the new garage and bump-out off the back of the House. 11. The deck, steps, sidewalks and driveway were replaced. The driveway was asphalt and had reached its useful life, and was replaced with asphalt in the same location. The previous porch and deck were wood, and were pitted with holes and rotting. The original deck was 2 steps off the ground, with a safety issue along the edges. The new patio is pavers with a stone edge, and lowers the height for safety purposes and is nearly the same usable size. The walkway is the same pavers, with a stone step. These exterior improvements were all original to the property, and in need of repairs and replacement due to wear and age. 12. These Repairs and Replacements, in addition to others described below, were not part of the structural addition, and are expressly covered by the Matthieu Gast Act. 13. Although a Form 865 was not previously submitted by me, a copy of the Form 865 is attached as Schedule 1 for purposes of supporting the non-consideration items. Certain receipts for some of the materials are included in Schedule 1.
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added, plus a one car garage with laundry room off the rear. Photos of the progression of repairs and construction work are attached as Schedule 2. 17. Although the outer appearance of the House looks different as a result of the Repairs and Replacements, 70% of the original home (walls, floors, etc.) remained, and only approximately 30% square footage of living space was added. In fact, 90% of the of the walls inside the House are the original walls. 18. With respect to that 30% square footage of living space, the mechanicals (heating, plumbing, and electrical) already existed, as did the roof which needed replacing over the original single story of the House due to the previous ice dam damage. 19. In2022, the Assessor increased the taxable and assessed value (not including permitted inflation rate) of the Property by $49,587, which reflects an approximate 40% increase in taxable value, and approximate 29% increase in assessed value. 20. I did not object to this, believing this increase to be fair for the 30% of square footage added to the House. 21. The House updates were fully completed in 2022. A photo of the House in November of 2022 is included in Schedule 2. 22. However, the Assessor did not increase the taxable value of the House in 2023. 23. Instead, the Assessor increased the taxable value of the house by $182,403 in 2024 for the “additions”. 24. The March Board of Review reduced the value for the “additions” to $105,900. 25. The taxable value of the House should not have risen again in 2024 (or 2023) because the increase which occurred in 2022 fully addressed the added value for the additions — the new square footage added to the House. 26. Attached as Schedule 3 are the architectural plans which were submitted to the county. 27. The majority of the scope of work on the first page of Schedule 3 are covered by the Mathieu Gast Act: Replace existing siding/windows per specs/drawings. MCL 211.27(2)(b) and (f). Relocate interior walls per drawings. MCL 211.27(2)(k), (1) and (m). e
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1. Provide new engineered roof system over (sic) existing 2nd floor. MCL 211.27(2)(b). 28. As further explanation, in order to address the heat that was being trapped and contributing to the ice dam problems on the roof, and make the 2 existing upstairs bedrooms still accessible, the original upstairs bathroom was shifted to the new space, nearly equivalent in size and layout as the original. The materials used for the shifted bathroom were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. 29. The Mathieu Gast Act allows for room partitions to be moved. On the first floor, a hallway wall (partition) was removed and the kitchen was pushed back into existing hallway space, and the layout was made more accessible, enlarged and otherwise modified accordingly. Cabinets, countertops, flooring and other improvements in the kitchen were 40 years old and at the end of their useful life, and therefore in need of replacement. The interior woodwork, flooring and countertops were of average quality compared to materials in the market at the time, and did not constitute a significant update in quality. 30. The stairway to the second floor was also moved to change its placement, as the original location required access to the upstairs through the living room. The living room floor and walls all remained in place and unmoved. Aside from their new location, the replacement stairs were comparable to the original stairs, except that a reconfiguration was required because the original stairs were nonconforming, so steps, treads and risers needed to be added. The materials used for the shifted stairway were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. 31. The original first floor bathroom that existed in the new stairway location was shifted to another location, and was equivalent in size to the former bathroom. The materials used for the shifted bathroom were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. 32. The furnace, air conditioner, plumbing fixtures and light fixtures were replaced, as they were original to the House and outdated and beginning to fail. These new mechanicals and fixtures were of average quality compared to materials in the market at the time, and did not constitute a significant upgrade in quality. 33. Electrical rewiring was completed because much of the wiring inside the walls was outdated and needing updates to comply with applicable code. 34. All of the Repairs and Replacements described above were necessary and normal, and the materials used were of comparable quality and relative price to the original materials. Receipts for
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37. On the exterior of the House, the new garage provides only 1 car space, the ski locker (which was relocated from the previous front porch), and a covered front entrance. This new covered front entrance resolved ice and snow accumulation issues which often prevented safe access to the front door during winer months. Additionally, the height of the front porch was reduced for safety purposes. 38. The total cost of the work described in Schedule 3 was $700,000. 39. The total cost I paid for the Repairs and Replacements described above was $593,000 (see Schedule 1). Therefore, the cost of the Additions was $107,000, roughly 15% of the total cost of the work completed by the Builder. 40. The Builders initial quote stated that leaving the garage and laundry room (originally proposed to be a mechanical room) off the project would result in a deduction of $65,950.00, which supports the fact that the garage and laundry room did not add significant value. 41. The Builder also offered a price reduction of $18,970 for eliminating the gable end brackets and stone which were part of the Additions to the front porch of the House. Because 1 eliminated the gable end brackets, I received a $7,500 credit, resulting in the added stone costing $11,470. While this work also constituted an Addition to the House, it also did not add significant value. 42. The increase in the taxable value of the House which occurred in 2022 fully addressed the added value for the Additions, and therefore no increase should have occurred, aside from the permitted inflation rate, in 2024 (or 2023). 43. The increase in taxable value of $49,587 in 2022 suggests an increase in true cash value of the House in the amount of $99,174, which tracks with the cost of the Additions being $107,000. 44. The increase in taxable value in 2022 reflects an approximate 40% increase in taxable value for the Property, and approximate 29% increase in assessed value for the Property, which tracks with the 30% increase of square footage added to the House. 45. The increase in taxable value in 2022 also tracks, in part, with the Assessor’s own record card, which is attached as Schedule 4. The Assessor gave the garage a value of $18,030 times the economic factor of 2.107, which results in a true cash value of $37,989 for the garage. The difference between this numbet and the 2022 “addition” which has since been adjusted for inflation is $71,344 ($109,338 - $37,989.) This difference would represent the true cash value for the 897 square feet of space added inside the House.
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48. For all reasons set forth above, there should have been no addition to the taxable value in 2024 (or 2023), and therefore the taxable value of the property for 2024 should be no more than $191,628, which reflects a 5% increase in taxable value for both 2023 and 2024. 49. Inthe event this Tribunal determines that the taxable value should have risen again after 2022, which I contest, any such increase should have occurred in 2023, and not 2024. 50. Attached as Schedule 5 are “sold reports” for two homes in the same which have nearly the same square footage, including 5 bedrooms and 4 bathrooms, and two-car detached garages. The property at 7437 Mountainside sold in December of 2022 for $515,00, and the property at 7532 Mountainside sold in November of 2024 for $710,000, which demonstrates that property values dramatically increased between 2023 and 2024. 51. The State Equalized Values of homes in my association increased marginally in 2023, generally less than 1%, but increased by an average of 20% in 2024. See the attached parcel reports attached as Schedule 6, which reflect a sampling of nearby properties. 52. The delay by the Assessor in assessing the additions to the House, which should have occurred in 2023 but instead occurred in 2024, resulted in an improper elevation of the true cash value of those additions. 53. I dispute that my testimony at the March Board of Review hearing supported that the Repairs and Replacements were beyond the scope of “normal” and otherwise not subject to non- consideration under the Mathieu Gast Act. 54. If called as a witness in any type of hearing or proceeding, I would be able to testify to the facts contained herein. [NOTARIZED SIGNATURE ON FOLLOWING PAGE]
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Further affiant says not.
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Debra Z. Pigér
Subscribed and sworn to before me on
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EXHIBIT A Schedule 1 Please see the attached.
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(a) Outside painting
{b} Repair or replace
Fae ludled.
0)
Sidifg
2)
y er
1.
2
3
4, Steps
5
8
. Sidewalks
. Drives.
(c) Repaint, repair or replace existing masonry.
(d) Replace awnings.
(e) Add or replace gufters or downspouts
(H
Replace storm windows or doors
(9) Insulation or weatherstripping,
(h) Rewiring
(i)
Replace
. Plumbing fixtures
.
Light fixtures
(i) Replace furnace
(k)
Interior
*Describe other decorating:
. Repai
. Inside painting
() Replace...
Fepogic Sais ve
Da
roo
3.
rper “hte, LIF hear Foor
(m)
ve partitions.
.
{n) Replace water heater
(0) Replace dated interior woodwo
K.
| TOTAL EXPENDITURES FOR YEAR
~ Builders
yoice. .......
It Expenditure which was part of a structural addition, TAIL. TE
znd sy.
i Expenditure which was not part of a structural addition (line'| minus line,
Signature of Se Owner
ND
.
Estimated True Cash Value Afier Repor, Replacement
d Maniensnce
Estimated True Cash Value of Repay. Replacement and Maintenance
an
Estinaled True Cash Vi
epair, Replacement
osh
Value Reform R
pac
for Nonconsideretion
anil ManienancePage 23
| APSO 00s Hoavt SUGOA NN) ~~ EN JOLT Wolf pamotA I LE ieoz efed J DLN Wd LEC0G 120201 1A TOIEG Wid £6E8}8 he ee i» Te oe iva TUNIYNOIS SS8YJ 16'Nd 2zuoig ed WNIT C9108 JN Pio JULIE SHAS QO) [| USUDG POIsU) £95191 Nd uals Bupiod Aesodiueiiog JSd REMDIRH penddy Loge SQUIER UCISUSTCI Jun sedwioD AIPPUES PAUSIILUN / Suid THIET UoiSuapes Joust] 914 8 Duiddel WNUINGY ‘Ueaiog (Ind 'S2u0ig ye ‘sung 'Bupiog Arrduisue) IBF AUD ys “SZUCIE HIE "SZUDIE JB “WelEd [enonoRd toys ‘spi alu Eo. § Relubily sjiug piepuels SSeio-al, -Uaameg-se|us) yBys 1 Holy Seuss prepulS pI-M07 BUBd BRC ‘poi LUSEAM Ww aDUIH “Ya ‘suey total) PAUSE Bij “|BUB USES JOUSIXS SZUALY Hie] *BUIRS-S JOLRIXT SZUGIY Nie ‘abLel-4 UOTBIEISU] “JUSLUSSET) SOLS 00 TUN 't1XO «BF X20) LE = 87S Wun «21h BF X,ZE = 57S OY PTPOR FTRO9S ZVZ-Z OQYaId #1 + 6052 WIPES Sgn TEST [)) 56 way pi 120896 iad £6ERLE © sod : QE 3aval HOd WIWOESND AITWNN LOMO . INV LO3IOUd 7 }ASANY 5] RE [E1 Asa § [EXE - ~3 A. _— 000% ‘IHRM IR] “TyL0i-ENs 051568 O8PLSy 08BLILE Ih §2°G 82 SEBUIWOT Gd bgiesy wbwy pp #NurySuuedo ses JoHs Jape [+] SALON A SSRION . Sioping CT SAYNE Buroud 1euid3sn - 146d0N S1OND PS
Page 24
sston Feather - Traverse City Quote ddrass: 456 Stadium Drive Traverse City, Mi 49685 Phone: 231-843-1180 — Gustomer Information Name: Portland Builders-Piper Address: Phone 1: Phone 2; Fax: Contact: Job Name: Piper — Specifications .. U0, = 33-112" x 81-5/8", R.O. = 34-1/4" x 82" Q.M. of Exterior Trim = 36" x 82-7/8" Lead Time: Stock (Call to verify) Comment: GARAGE TO HOUSE FIRE DOOR FIBERGLASS-MATCH Feather Page 4 of 4 Quote Number: 7273 Date: 2/7/2022 Sales Person: Cyndi ew a a] RR — M4" ROY . &-WIT [RUETES WOM) image is viewed from Exterior! [oty | Price] Extended] [item Description TE x6 8° SSF4B800 Smooth-Star Shaker-Style Fiberglass (20-Minute) Door - Right 1 851.40 $851.40 Hand Inswing 2.3/8" Backset » Double Bore (2-1/8" Dia. Bare w/Standard 5-1/2" Spacing) w/Mortised 1 10.14 $10.14 Edge Latch Preps w/Deadbolt Schlage (Standard) 1-1/8" x 2-3/4" Strike Prep Set of T/T Ball-Bearing - Black Nickel Hinges 1 26.8% $26.81 Dura-Frame - 6-916" Jamb w/Primed Brickmould Exterior Trim (Applied) 1 47.82 $47.82 Bronze Compression Weatherstrip 1 0.00 $0.00 Tru-Defense Adjustable - Bronze w/Dark Cap Sill 1 34.78 $34.78 $970.95 Item Total Tderior doors
Page 25
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D B bec On een wu EH] aw oy es veer 00, 50] we ES oer ’ PRI 2960048022 gmowy | el eof 2 clown MOSHING Fe rns c [=r NO uSARG EHF ™ Tosi zmeRI noaws HV OL dIRS musi 4341 Hh Sq7H4. S
Page 28
“ple, ew iG CARL KEBA I & MENARDS - TRVSE CITY 4185 US 81 South Traverse Cily 449644 KEEP vUuit wee (1) BLTURN FOULEY VAIS BY Fr © +o lgan te) be dgw al lowalils Hens wir is rwtmipt whi be uf at bates wisdil vouch return 1s done after 07/10/37 @ ivgal ding the rutin, plese Lie yuu have | [REITER SPECIAL ORirre 30430 gus 8 24 POP OF MISHON MOD: PICK i I 4134268 2 u248.49y 14. TIE] IVERY 08d ERY OF GaitR SPECIAL (RDER 0337287 Single Door Systen-PILK SFO8 1 8 4013466 282.00 3Tngle von Sesten-pItK Fn 2 3B 43486 gd 00 dingle Mer System PIOY SFop 3 p 43480 764 00 Shige wm SF 4 2 4003465 276.00 Sele bow Sysien-Plik SELES UB 403450 RERTY) Stile tos Rit | 4303427 Sivale thar Systan-riie D208 ¢ 4003427 oir HICHA 5 FANEL MESOIUN POs Ubip 3 op 4U34226 235.00 Single Door Systen-PICK SFOK 9 58 4003427 237.00 END OF ORDER TOTAL 4245.98 AX STATE OF Mi 0% 254.76 TOTAL SALE 4500.74 VISA 5180 4500.74 114450) Kayad
Page 29
INVOICE Crosaman Plumbing and Heating S094 Platte fd, Honor, Mi 49640 Portland Building Co, Bill to Portland Bullding Co, Proviurt or ss vie Bervipes Piper Heating Draw HEA QUO .svmnsmsisneren pissin fosensnn 33,600.00 tecrosaman@charter.nat 8hip to Portland Bullding Co. Pd. 8/3/2022.......c0eerie JP reenn 15,000,00 Heating and A/C complete Balance Dug... ivmceses eens 18,500.00 cans a more Involce details Invoice no. ; 1034 Invoice dato : 8/29/22 Terma : Nat 30 Due date : 9/5/22 $18,500.00 Salas tax $0.00 Total $18,500.00 pd 93-22 7/5800 M9 sy 3800
Page 30
Inynice 9/30/2022 11:32:23 AM Page Bay View Flooring a 67 N Hwy US 31 South B AY \¥£ invoice # 33883 Traverse City Ml 49685 - SaleDate: 7/20/2022 231-947-6900 Floorin Next Install: 10/17/2022 231-943-0868 Sales Rap: Robin Whipple www. BayViewFlooting.com SOLD TO: SHIPPED TO Porttand Builders Piper - carpet 10715 Main Btroat T7854 Washtenaw Honor MI 49640 Thompsonville Mi 49683 231-325-0330 (WerERAE ~~ ie - © GOMMENTS . TOTAL) 1 Miadora-12.00 Bluse Stes) FamilyRoom - SitingRoom « Stairway 3 High Resolution - Abac - Weldiok - Cool Cinder Upstairs Bedrooms (3) - Landing - MasterBedroom 121t 00in-12.00 4 Tahoe Deluxe 7/16 &# Spili Guard (CEREERTTT To . j COMMENTS ) TOTAL) 1 Carpet - Barbar/Loop FamllyRoom » BittingRoom - Statrway 3 Carpat - Barbar/Loop Upstales Bedrooms (3) - Landing - MasterBedroom 4 Carpet Steps-Tailored 3] Carpet Step-Plos Comments: SubTotal: $12,979.02 Mise Chy: $0.00 Total: $12,070.02 Payments; Balance: $12,978.02
Page 31
CUSTOMER CORY PRT TREE LT GET TMG 1405 SOUTH LAPEER ROAD LAKE ORION, MT 4834 (248) §93- 6243 PRINTED: 12/07/21 Page 1 RUTLDRR 1g Agcounks HO i R91734 BUTLDER ff ) — . WRITTER BY : DEC CUSTOMER PIPER, ps \ ORDERED 12/04/21 JOB ADDRESS: 7834 WASHTENAW ) REQ'D DATE / CLYY/8T/271P Epes Me CUS'T PHONE BLl0-618~ 2607 ALLOWANCE 15 0.00 Email : ae Sy RBLDR PHONE : REMARKS: CRYSTAL CREEK RENNOVATION 1 FRNT PORCH *** exterior light, black 284.25 294.25 RO 2 GARAGR keh exterior light, black 144.15 288.30 RC 2 DOORWATLS FEE exterior light, black A405 288.30 RO 7 I'LOODS double flood Lighl, black, 112.30 224,60 BO 1 LIV RM FAN *** ceiling Fan, matte greige 466.20 4166.25 BO 1 BLADES fan blades, weathered wood 0.00 0.00 BO 1 LIGHT KIT AE Jed light kil, mathe greig 26.88 96.88 1 DOWNROD FEE 24" fan exlension, matte 34.88 36,88 1 WALL CNTRL *** wall control with roceiver 68.20 68.20 1 DINING RM 5 light pendant, black 533.15 533.15 BO 2 KIT PENDNT #**% blk pendant seedy 8wxl’h 135.90 271.80 BO 4 SCONCES **% 1 light, wall aconce, black 188.65 754.60 RO 1 POWDR RM 3 light bath bar, malie bl 188.865 188.65 BRO 1 M3TR FAN *#* celling fan, oil rubbed br 362.15 362.15 BO 1 MSTR BAL uk 4 light semi Flush, black/ 258.40 248.40 BO i LAUNDRY *** 4 light semi flush, black/ 258.40 238.140 BRO 1 STAIR LAN *h+ 4 light semi L[lush, black/ 258.40 258.40 BO
Page 32
04.21
1854
WASHTENAW
91734
WY
LOCATION
FIXTURE
$
FA
Cs
101AL
BN
1
UP BAUH#3
#%%
3
light
bath
ba»,
matte
bl
230.85
230.85
BO
1
WINDOWSEAT
*+*
2
light
wall
sconce,
black
166,90
166.90
130
1
BLPTIN
FAN
*4*
ceiling
fan,
black
448.25
448.25
BO
1
BLADES
wks
48"
blades blk
0.00
0.00
1
LIGHY
®rv
#*&
led
light
kit,
black
66.28
66.28
1
WALLCONTRL
wall
control,
white
29.68
29.68
1
UPI2BEDFAN
**%+%
ceiling
fan,
black
448.25
448.25
BO
BLADES
**5
48" blades
blk
0.00
0.00
1
LIGHT
KITV
**%
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light
kit,
black
66.28
66.28
1
WALLCONTRL
wall
control,
white
29.68
29.68
1
mfg frt/shipping
46.20
16.20
fre
1
led bulbs
to
be determined
0.06
0.00
jikte
TOTAL
5
6,964.13
{
$6964.13
taxable
x
6.00%
)
TAX
Ny
TOTAL
*4x
= SPRCIAL ORDER
(cannol
be changed,
canceled,
or returned.
As shipping
ig beyond
our conlrol,
installation
is
Lhe responsibility
of
the
customer
if
the
fixtures
do
nol arrive
on time
i
_Page 33
EXHIBIT A Schedule 2 Please see the attached.
Page 34
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Page 35
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Page 36
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Page 37
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Page 48
EXHIBIT A Schedule 3 Please see the attached.
Page 49
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EXHIBIT A Schedule 4 Please see the attached.
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05/15/2024
Valuation
Report
11:57
AM
DB:
Weldon 2025
12-101-004-00
2025
Est.
T.C.V.
PIPER,
DEBRA
Z.
REVOCABLE
TRUST
Property Class:
401
7854 WASHTENAW
DRIVE
(PVT)
Map
#:
WELDON
TOWNSHIP
THOMPSONVILLE,
MI
49683
LOT
4
CRYSTAL
MTN
CLUB
#1
P.A.
7854
WASHTENAW
DRIVE
{{
12/78
171/719;
3/83
196/46
wD;
1/91
248/395
WD;
BP
12/91;
9/93
275/322
WD;
BP
10/93;
12/99
363/1167
WD;
03/07
2007R-01644
FD;
06/12
2012R~03212
CORR WD;
12/21
2022R-00139
WD;
7/21
2021R-03756 AMD MD;
Land Value Estimates
for
Land Table
0013.CR MT
CLUB
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate
$Adj.
Reason
value
OFF COURSE
100.00
0.00
1.0000
1.0000
617
100
61,700
100
Actual
Front
Feet,
0.00
Total
Acres
Total
Est.
Land Value
=
61,700
Land Improvement
Cost
Estimates
Description
Rate
Size
$
Good
Cash Value
D/W/P:
Asphalt
Paving
3.15
1120
80
2,822
Total
Estimated
Land
Improvements
True
Cash
Value
=
2,822
Cost
Est.
for
Res.
Bldg:
1
Single
Family
2
STORY
Cls
C
10
Blt
2021
(11)
Heating
System:
Forced Air
w/
Ducts
Ground Area
=
1933
SF
Floor Area
=
3244
SF,
Phy/Ab.Phy/Func/Econ/Comb.
% Good=75/100/100/100/75
Building Areas
Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
2
Story
Siding
Crawl
Space
1,026
1.5
Story
Siding
Crawl
Space
522
1+ Story
Siding
Crawl
Space
153
1
Story
Siding
Crawl
Space
232
1
Story
Siding
Overhang
24
Total:
384,090
288,048
Other Additions/Adjustments
Plumbing
3
Fixture
Bath
2
9,423
7,067
Water/Sewer
1000
Gal
Septic
1
4,933
3,700
Public Water
1
1,515
1,136
Porches
CCP
(1
Stery)
69
2,047
1,965
*96% Good
Garages
Class:
C
Exterior:
Siding
Foundation:
42
Inch
(Unfinished)
Base
Cost
456
21,505
20,645
*86%
Good
Common
Wall:
1
Wall
1
-2,724
-2,615Page 60
EXHIBIT A Schedule 5 Please see the attached.
Page 61
SOLD REPORT 7437-Unit 614 Mountainside [ Thompsonville 49683 Sold In House Type Residential Sale/Rent For Sale TypOwnrshp Private Owner Sold Price $515,000 MLS # 1902151 Ask Price $499,900 County Benzie Orig Price $549,000 Township Weldon PrcSqft $168.14 Sec # 33 Financing Other/See Remarks Number of Acres Concession No Condo Yes Amount Unit # 614 Closing Costs Assn Dues Prepaid # Bedrooms 5 Repairs TOTAL Baths 4.00 DwnPyAsst # of Baths: Full 4 Other #of Baths: 1/2 0 List Date 7/5/2022 # of Baths: 3/4 0 Close Date 12/9/2022 # Baths: Upper 1 # Baths: Main ~~ 2 # Baths: Lower 1 Sold Remarks: Commercial Mortgage Legal: Unit 614, Building 5 of Tot Fin SF 3063 LL Fin SQF 963 UnfinishSF 100 AbvGrdFin 2,000 MOUNTAINSIDE, according to the Master Deed 1995 Pending Date 10/25/2022 ApxYrBIt YearUpdatd YrRmodeled 2004 7] 00000 Unbranded Virtual Tour Branded Virtual Tour Length Width Level Floor Cvg| DevName MountainSide NGBS Living Rm 16' 15" Main Carpt Lot Dim NAHB Dining Rm 15" 1" Main Carpt o # c 5 incon x Kitchen 13 9 Main arageCap -Homes . \ 14 L School Dis Benzie Cty LEED-Neigh Feri rm ® Te fy po Body of Water HERS-1 eam ) cll arp Water Front Footage Year Rated Bedroom 2 13 10'6 Main Carpt Private/Shared GmCrtOthr Bedroom3 ~~ 17' 146" Upper Carpt Lake Size Bedroom 4 16" 12'6" Upper Carpt Owner Name Kesling Laundry Rm Main Tax ID 10-12-260-014-00 Other Prections: M-115 to Crystal Mountain Dr. to Mountain Center Rd. to MountainSide Dr. unit on right hand side. List Offic - Ofc Nm Ph Crystal Mountain Realty - O: 800-968-2911 List Agent - Agt Nm Ph Jeffrey M Rabidoux List Agent 1 - E-mail jeffrabidoux@crystalmountainrealty.com ListTeam - Team Name
Page 62
WATER FEATURES None LAND FEATURES Wooded-Hardwoods FOUNDATION Full, Walkout, Finished Rooms PARCEL DESCRIPTION CondoiNone CONSTRUCTION Block EXTERIOR FEATURES Sprinkler System, Deck, Patio, ROOF Asphalt Countryside View, Golf Course View EXTERIOR FINISH Stucco/Drivit, Rough-Sawn ASSOCIATION FEE Water, Sewer, Snow Removal, Lawn Care STYLE 1.5 Story, Townhouse INCLUDES INTERIOR FEATURES Jetted Tub, Skylights, Cathedral DEVELOPMENT Golf Course, Ski Slope, Tennis Court, Ceilings, Wet Bar AMENITIES Exercise Facility, Pool, Pets Allowed, Spa FIREPLACES AND STOVES Gas , Trails HEATING/COOLING TYPES Forced Air, Central Air MINERAL RIGHTS No HEATING/COOLING SOURCES Propane WATER Shared Well, Community Welt TV SERVICE/INTERNET AVAIL Cable TV SEWER Development Septic APPLIANCES/EQUIPMENT Refrigerator, Oven/Range, Disposal ZONING/USE Planned Unit Development, Other , Dishwasher, Microwave, Washer, IRESTRICTIONS Dryer DOCUMENTS ONFILE Sellers Disclosure, Agency Disclosure, PRIMARY GARAGE Detached, Paved Driveway LBP Disclosure, Master Deed ADDITIONAL BUILDINGS None TERMS Conventional, Cash DRIVEWAY Blacktop, Private POSSESSION At Closing ROAD Private Owned, Association, LLOCKBOX None Blacktop UNiVS DESIGN/BARRIER None FREE CONDO/MUNIT LEVEL First Floor Level, Walk Down Level, Second Floor Level CONDOAUNIT ACCESS ~~ Stairway (Outdoor) Public Remarks: This 5 bedroom/ 4 bath townhome is located on the finishing hole of Crystal Mountain's recently renovated Betsie Valley Golf Course. With room for the whole family or a couple of golf groups in the summer and walking access to slope access in the winter, convenient location. You'll also appreciate the two car garage...or maybe a one car, one golf cart garage! Updated stone fireplaces, large living and family room spaces, pool table, and a great bunk room. Sit out on the spacious back deck and watch the last foursome finish just after sunset. Professional rental management program available. Crystal Mountain FOUR SEASONS CLUB membership options available. The last listing in Mountainside was November of 2021 and we are expecting a lot of interest on this residence. . Agent Only Remarks Crystal Mountain Realty lists properties both on-site at the resort and in the surrounding area. - Due to the complexity of sales involving the on-site condominium properties, which includes the variety of ownership formats & association structures, functioning of the property management program, membership benefit options, upgrade plans, etc., a referral commission of 25% on the selling side is offered when referred buyers purchase a condominium at the resort. - Single family homes & home sites at Crystal Mountain are offered as traditional co-broke listings. - Crystal Mountain FOUR SEASONS CLUB membership options available. Details available from listing office. - Every property at the Resort is part of a subdivision, site condominium, or condominium association. Each association has its own membership, budget, covenants and restrictions. - More detailed information
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SOLD REPORT 7532-Unit 604 Mountainside [ Thompsonville 49683 Sold Co-op Neo Type Residential Sale/Rent For Sale TypOwnrshp Private Owner Sold Price $710,000 MLS # 1927261 Ask Price $724,900 County Benzie Orig Price $724,900 Township Weldon PrcSqft $238.26 Sec # 33 Financing Cash Number of Acres Concession No Condo Yes Amount Unit # 604 Closing Costs Assn Dues Prepaid # Bedrooms Repairs TOTAL Baths 00 DwnPyAsst Other List Date 9/18/2024 Close Date ~~ 11/8/2024 Pending Date 10/16/2024 ApxYrBIt 1996 YearUpdatd YrRmodeled 2003 # of Baths: 1/2 5 4. # of Baths: Full 4 0 #of Baths: 3/4 0 Tot Fin SF 2980 LL Fin SQF 1,219 UnfinishSF 101 AbvGrdFin 1,761 # Baths: Upper 1 # Baths: Main 2 # Baths: Lower 1 Sold Remarks: Legal: Unit 604, Building 1 of Mountainside, according to the Master Deed DO 0000 Branded Virtual Tour Length Width Level Floor Cvg DevName MountainSide NGBS Living Rm 15 16 Main Carpt Lot Dim NAHB Dining Rm 1 15 Main Carpt o # . ) door Kitchen 9 14 Main arageCap -Homes i i School Dis Benzie Cty LEED-Neigh a i jd " Lower bid Body of Water HERS-1 - I P! Water Front Footage Year Rated Bedroom 2 1" 13 Main Carpt Private/Shared GrnCrtOthr Bedroom 3 12.3 14.10 Upper Carpt Lake Size Bedroom 4 20 14.3 Upper Carpt Owner Name Shelburg Trust Laundry Rm Main Tax ID 10-12-260-004-00 Other 17 12 Carpt irecfions: ] -115 to Crystal Mountain Drive to Mountain Center Road to MountainSide Drive. List Offic - Ofc Nm Ph Crystal Mountain Realty - O: 800-968-2911 List Agent - Agt Nm Ph Janna Urbasic - Off: 800-968-2911 List Agent 1 - E-mail jannaurbasic@crystalmountainrealty.com ListTeam - Team Name
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1527291 TH32:0T 604 Mountainside Drive Page Zoi 2 WATER FEATURES None LAND FEATURES Wooded-Hardwoods FOUNDATION Full, Walkout, Finished Rooms PARCEL DESCRIPTION Condo/None CONSTRUCTION Timber Frame EXTERIOR FEATURES Deck, Golf Course View ROOF Asphalt ASSOCIATION FEE Water, Sewer, Snow Removal, Lawn EXTERIOR FINISH Wood INCLUDES Care, Exterior Maintenance, Liability STYLE 2 Story, Contemporary, Townhouse Insurance INTERIOR FEATURES Jetted Tub, Skylights, Cathedral DEVELOPMENT AMENITIES Golf Course, Ski Slope, Tennis Court, Ceilings, Loft, Solid Surface Exercise Facility, Pool, Pets Allowed, Counters Spa, Trails FIREPLACES AND STOVES Gas MINERAL RIGHTS No HEATING/COOLING TYPES Forced Air, Central Air WATER Community Well HEATING/COOLING SOURCES Propane SEWER Development Septic TV SERVICE/INTERNET AVAIL Cable TV, WiFi ZONING/USE Planned Unit Development, Other APPLIANCES/EQUIPMENT Refrigerator, Oven/Range, /RESTRICTIONS Dishwasher, Microwave, Washer, DOCUMENTS ON FILE Sellers Disclosure, |. BP Disclosure, Dryer, Smoke Alarms(s) Other PRIMARY GARAGE Detached, Paved Driveway TERMS Conventional, Cash ADDITIONAL BUILDINGS None POSSESSION Negotiable DRIVEWAY Blacktop LOCKBOX Key At Office ROAD Blacktop, Privately Maintained UNIVS DESIGN/BARRIER None FREE CONDO/UNIT LEVEL First Floor Level CONDO/UNIT ACCESS Limited Steps Public Remarks: Overlooking the 18th green of the Mountain Ridge golf course, this 5-bedroom, 4-bath townhome features a large family room with cozy fireplace, master bedroom suite with jacuzzi tub, 2.5 car garage, private entry courtyard and large deck to entertain. Short walk to trail to slope access and Buck lift. Excellent rental history. Professional rental management program available. Crystal Mountain FOUR SEASONS CLUB membership options available. Agent Only Remarks - Crystal Mountain FOUR SEASONS CLUB membership options available. Details available from listing office. - Every property at the Resort is part of a subdivision, site condominium, or condominium association. Each association has its own membership, budget, covenants and restrictions. - More detailed information about the properties at Crystal Mountain is available from the listing agents. - Listing data, including year built, measurements, square footage & supplemental documents have been obtained from third party sources and/or the seller. Information is deemed reliable but cannot be guaranteed. Independent verification should be made by the purchaser prior to closing.
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EXHIBIT A Schedule 6 Please see the attached.
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7835 SHAWASEE COURT (PVT) THOMPSONVILLE, MI 49683 (Property Address) Parcel Number: 12-101-020-00 | Property Owner: EDWARDS, ANN M Summary Information > Property Tax information found (s600 was charged to your Business Account for this record lookup. See Account for current balance. Owner and Taxpayer Information Owner EDWARDS, ANN M Taxpayer SEE OWNER INFORMATION 7546 ORE KNOB DR FENTON, MI 48430 Legal Description | LOT 20 CRYSTAL MTN CLUB #1 P.A. 7835 SHAWASEE COURT [[ 12/76 161/193; 6/81 187/537 WD; BP 5/82; 6/82 192/136 WD; BP 9/83; 08/13 2014R-02715 DC; 07/14 2014R-02716 QC; 3/19 2019R-01444 OT;5/21 BP; Other Information 1 Recalculate amounts using a different Payment Date You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. Enter a Payment Date 3/31/2025 J [ Recalculate | Tax History | Year | Season Total Amount | Total Paid Last Paid Total Due 2024 Winter $2,380.87 $2,380.87 01/14/2025 $0.00 | General Information for 2024 Winter Taxes School District 10015 PRE/MBT 0.0000% Taxable Value $74,577 S.EV. $156,900 Property Class 401 - RESIDENTIAL- Assessed Value $156,900 IMPROVED Tax Bill Number 00410 Last Receipt Number 00000632 Last Payment Date 01/14/2025 Number of Payments 2 Base Tax $2,357.30 Base Paid $2,357.30 Admin Fees $23.57 Admin Fees Paid $23.57 Interest Fees $0.00 Interest Fees Paid $0.00 Total Tax & Fees $2,380.87 Total Paid $2,380.87
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2024 2023 Taxing Authority COM ON AGING VETERANS ANIMAL CONTROL AMBULANCE/ALS CONSERVATION DIS ROAD IMPROVEMENT TNT OFFICER SCH RESOURCE OFF PUBLIC TRANSPORT TOWNSHIP TAX FIRE OPERATING BV DIST LIBRARY SCHOOL OPERATING SCHOOL DEBT SINKING FUND NORTHWEST ED RECYCLING Admin Fees Interest Fees Millage Rate | 0.807400 0.050000 0.138200 0.790000 0.120600 0.987500 0.085000 0.140000 0.470600 0.722700 0.965500 0.350000 18.000000 1.990000 0.857800 2.875800 0.000000 31.275100 Click here for a printer friendly version of Winter 2024 Tax information Summer $700.19 Winter $2,274.67 General Information for 2023 Winter Taxes School District 10015 Taxable Value $71,026 Property Class 401 - RESIDENTIAL- IMPROVED Tax Bill Number 00405 Last Payment Date 01/15/2024 Base Tax $2,252.15 Admin Fees $22.52 Interest Fees $0.00 Total Tax & Fees $2,274.67 Tax Bill Breakdown for 2023 Winter Taxing Authority $2,274.67 $700.19 09/16/2024 PRE/MBT Assessed Value Last Receipt Number Number of Payments Base Paid Admin Fees Paid Interest Fees Paid Total Paid Millage Rate | 01/15/2024 0.0000% $133,600 00000507 1 $2,252.15 $2252 $0.00 $2,274.67 Amount $60.21 $3.72 $1030 $58.91 $8.99 $73.64 $6.33 $10.44 $35.09 $53.89 $72.00 $26.10 $1,342.38 $148.40 $63.97 $214.46 $25.00 $23.57 $0.00 $2,380.87 $0.00 $0.00 Amount | Amount Paid $60.21 $3.72 $1030 $58.91 $8.99 $73.64 $6.33 $1044 $35.09 $53.89 $72.00 $26.10 $1,342.38 $148.40 $63.97 $214.46 $25.00 $23.57 $0.00 $2,380.87 Amount Paid
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2023 2022 Taxing Authority | ROAD IMPROVEMENT TNT OFFICER SCH RESOURCE OFF PUBLIC TRANSPORT TOWNSHIP TAX FIRE OPERATING BV DIST LIBRARY SCHOOL OPERATING SCHOOL DEBT SINKING FUND NORTHWEST ED RECYCLING Admin Fees Interest Fees Millage Rate 1.000000 0.100000 0.055000 0476600 0.723300 0966300 0340300 18.000000 1.990000 0.864000 2.887100 0.000000 31.358100 Click here for a printer friendly. version of Winter 2023 Tax information Summer $669.85 Winter $2,177.04 General Information for 2022 Winter Taxes School District 10015 Taxable Value $67,644 Property Class 401 - RESIDENTIAL- IMPROVED Tax Bill Number 00364 Last Payment Date 12/30/2022 Base Tax $2,155.49 Admin Fees $21.55 Interest Fees $0.00 Total Tax & Fees $2,177.04 Tax Bill Breakdown for 2022 Winter Taxing Authority JAIL OPERATING MCF OPERATING MCF BOND COM ON AGING VETERANS $2,177.04 $669.85 PRE/MBT Assessed Value Last Receipt Number Number of Payments Base Paid Admin Fees Paid Interest Fees Paid Total Paid Millage Rate 1.266000 0362600 0450000 0817700 0.040000 08/05/2023 12/30/2022 0.0000% $137,300 00000302 1 $2,155.49 $21.55 $0.00 $2,177.04 Amount | $71.02 $7.10 $3.90 $33.85 $51.37 $68.63 $24.17 $1,278.46 $141.34 $6136 $205.05 $25.00 $22.52 $0.00 $2,274.67 $0.00 $0.00 Amount $85.63 $24.52 $3043 $55.31 $2.70 Amount Paid $71.02 $7.10 $3.90 $33.85 $51.37 $68.63 $24.17 $1,278.46 $141.34 $61.36 $205.05 $25.00 $22.52 $0.00 $2,274.67 Amount Paid $85.63 $24.52 $30.43 $55.31 $2.70
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Taxing Authority Millage Rate Amount | Amount Paid | FIRE OPERATING 0.966300 $65.36 $65.36 | BV DIST LIBRARY 0.340300 $23.01 $23.01 SCHOOL OPERATING 18.000000 $1,217.59 $1,217.59 SCHOOL DEBT 1.990000 $134.61 $134.61 SINKING FUND 0.868400 $58.74 $58.74 NORTHWEST ED 2.887100 $195.29 $195.29 | RECYCLING 0.000000 $25.00 $25.00 | Admin Fees $21.55 $21.55 | Interest Fees $0.00 $0.00 | 31.497100 $2,177.04 $2,177.04 Click here for a printer friendly version of Winter 2022 Tax information | 2022 Summer $637.95 $637.95 07/19/2022 $0.00 2021 Winter $2,074.94 $2,074.94 01/25/2022 $0.00 2021 Summer $620.42 $620.42 08/30/2021 $0.00 2020 Winter $1,94043 $1,940.43 01/08/2021 $0.00 2020 Summer $615.29 $615.29 09/14/2020 $0.00 Load More Years #**Disclaimer: BS&A Software provides BS&A Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein, This data is provided for reference only and WITHOUT WARRANTY of any kind, expressed or inferred. Please contact your local municipality if you believe there are errors in the data. If you are experiencing general issues using the BS&A Online website please contact BSA Online Support at BSAOnlineSupport@bsasoftware.com or 517-641-8900. Copyright © 2025 BSBA Software, Inc.
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| 7868 WASHTENAW DRIVE (PVT) THOMPSONVILLE, MI 49683 (Property Address) Parcel Number: 12-101-005-00 Property Owner: GIDCUMB, DANIEL Summary Information | > Property Tax information found (ss 00 was charged to your Business Account for this record lookup. See Account for current balance. Owner and Taxpayer Information Owner GIDCUMB, DANIEL Taxpayer SEE OWNER INFORMATION GIDCUMB, YUKO 5884 UPPER STRAITS BLVD WEST BLOOMFIELD, MI 48324 Legal Descri ption LOT 5 CRYSTAL MTN CLUB #1 P.A. 7868 WASHTENAW DRIVE [[ 12/78 171/719; 3/83 196/46 WD; 12/90 247/939 WD; 10/93 277/137 Wi WD; 11/06 2006R-06423 QC; 01/15 2016R-00127 WD; 07/16 2016R-02934 WD; 07/18 2018R-02653 WD; Other Information D; 11/98 BP; 9/99 360/413 Recalculate amounts using a different Payment Date You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. EnteraPaymentDate [3/31/2025 | [ Recalculate | Tax History | Year | Season | Total Amount | Total Paid Last Paid Total Due | 2024 Winter $5,381.46 $5381.46 02/19/2025 $0.00 General Information for 2024 Winter Taxes School District 10015 PRE/MBT 0.0000% Taxable Value $169,569 S.EV. $251,100 Property Class 401 - RESIDENTIAL- Assessed Value $251,100 IMPROVED Tax Bill Number 00395 Last Receipt Number 00001531 Last Payment Date 02/19/2025 Number of Payments 1 Base Tax $5,328.18 Base Paid $5,328.18 Admin Fees $53.28 Admin Fees Paid $53.28 Interest Fees $0.00 Interest Fees Paid $0.00
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2024 2023 Taxing Authority | Millage Rate | COM ON AGING 0.807400 VETERANS 0.050000 ANIMAL CONTROL 0.138200 AMBULANCE/ALS 0.790000 CONSERVATION DIS 0.120600 ROAD IMPROVEMENT 0.987500 TNT OFFICER 0.085000 SCH RESOURCE OFF 0.140000 PUBLIC TRANSPORT 0.470600 TOWNSHIP TAX 0.722700 FIRE OPERATING 0.965500 BV DIST LIBRARY 0.350000 SCHOOL OPERATING 18.000000 SCHOOL DEBT 1.990000 SINKING FUND 0.857800 NORTHWEST ED 2.875800 RECYCLING 0.000000 Admin Fees Interest Fees 31.275100 Click here for a printer friendly version of Winter 2024 Tax information Summer $1,592.06 $1,592.06 09/11/2024 Winter $5139.97 $5,139.97 02/08/2024 General Information for 2023 Winter Taxes School District 10015 PRE/MBT Taxable Value $161,495 Property Class 401 - RESIDENTIAL- Assessed Value IMPROVED Tax Bill Number 00390 Last Receipt Number Last Payment Date 02/08/2024 Number of Payments Base Tax $5,089.08 Base Paid Admin Fees $50.89 Admin Fees Paid Interest Fees $0.00 Interest Fees Paid Total Tax & Fees $5,139.97 Total Paid Tax Bill Breakdown for 2023 Winter Taxing Authority Millage Rate | 0.0000% $205,700 00000737 1 $5,089.08 $50.89 $0.00 $5,139.97 Amount] $136.91 $8.47 $2343 $133.95 $2045 $167.44 $14.41 $23.73 $79.79 $122.54 $163.71 $59.34 $3,052.24 $337.44 $145.45 $487.64 $25.00 $53.28 $0.00 $5,381.46 $0.00 $0.00 suit] Amount Paid $136.91 $8.47 $23.43 $133.95 $20.45 $167.44 $14.41 $23.73 $79.79 $122.54 $163.71 $59.34 $3,052.24 $337.44 $145.45 $487.64 $25.00 $53.28 $0.00 $5,381.46 Amount Paid
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2023 2022 2022 Taxing Authority ROAD IMPROVEMENT TNT OFFICER SCH RESOURCE OFF PUBLIC TRANSPORT TOWNSHIP TAX FIRE OPERATING BV DIST LIBRARY SCHOOL OPERATING SCHOOL DEBT SINKING FUND NORTHWEST ED RECYCLING Admin Fees Interest Fees Millage Rate | 1.000000 0.100000 0.055000 0.476600 0.723300 0.966300 0.340300 18.000000 1.990000 0.864000 2.887100 0.000000 31.358100 Click here for a printer friendly version of Winter 2023 Tax information Summer $1,523.08 Winter $4,918.02 Summer $1,450.56 General Information for 2022 Summer Taxes School District 10015 Taxable Value $153,805 Property Class 401 - RESIDENTIAL- IMPROVED Tax Bill Number 00369 Last Payment Date 09/14/2022 Base Tax $1,436.20 Admin Fees $1436 Interest Fees $0.00 Total Tax & Fees $1,450.56 Tax Bill Breakdown for 2022 Summer Taxing Authority COUNTY TAX STATE EDUC TAX Admin Fees Interest Fees $1,523.08 09/14/2023 $4,918.02 02/15/2023 $1,450.56 09/14/2022 PRE/MBT Assessed Value Last Receipt Number Number of Payments Base Paid Admin Fees Paid Interest Fees Paid Total Paid Millage Rate | 3.337800 6.000000 0.0000% $204,200 00000765 1 $1,436.20 $1436 $0.00 $1,450.56 Amount $161.49 $16.14 $8.88 $76.96 $116.80 $156.05 $54.95 $2,906.91 $321.37 $139.53 $466.25 $25.00 $50.89 $0.00 $5,139.97 $0.00 $0.00 $0.00 Amount $513.37 $922.83 $1436 $0.00 Amount Paid $161.49 $16.14 $8.88 $76.96 $116.80 $156.05 $54.95 $2,906.91 $321.37 $139.53 $466.25 $25.00 $50.89 $0.00 $5,139.97 Amount Paid $513.37 $922.83 $1436 $0.00
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**Disclaimer: BS&A Software provides BS&A Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein. This data Is provided Tor reference only and WITHOUT WAKKANIY OF any Kind, expressea or inferred. Please contact your local municipality it you Deileve tere are errors in te aata. It you are experiencing general issues using the BS&A Online please BSA Online Support at BSAOnlineSupport@bsasoftware.com or 517-641-8900. Copyright © 2025 BS&A Software, Inc.
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7908 WASHTENAW DRIVE (PVT) THOMPSONVILLE, MI 49683 (Property Address) Parcel Number: 12-101-007-00 | Property Owner: CARROLL, WILLIAM G. Summary Information > Property Tax information found (ss 00 was charged to your Business Account for this record lookup. See Account for current balance. Owner and Taxpayer Information Owner CARROLL, WILLIAM G. Taxpayer SEE OWNER INFORMATION 7908 WASHTENAW DRIVE (PVT) THOMPSONVILLE, MI 49683 Legal Description ) LOT 7 CRYSTAL MTN CLUB #1 P.A. 7908 WASHTENAW DRIVE [[ 12/78 171/585; BP 2/86; 04/17 BP; Other Information Recalculate amounts using a different Payment Date You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. Enter a Payment Date 3/31/2025 ] [ Recalculate | Tax History | Year | Season | Total Amount Total Paid | Last Paid Total Due | 2024 Winter $1,384.45 $1,384.45 01/22/2025 $0.00 General Information for 2024 Winter Taxes | | School District 10015 PRE/MBT 100.0000% | Taxable Value $101,381 S.EV. $224,700 Property Class 401 - RESIDENTIAL- Assessed Value $224,700 IMPROVED Tax Bill Number 00397 Last Receipt Number 00001109 Last Payment Date 01/22/2025 Number of Payments 2 | | Base Tax $1,370.75 Base Paid $1,370.75 | Admin Fees $13.70 Admin Fees Paid $13.70 Interest Fees $0.00 Interest Fees Paid $0.00 Total Tax & Fees $1,384.45 Total Paid $1,384.45
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Taxing Authority Millage Rate Amount Amount Paid | VETERANS 0.050000 $5.06 $5.06 i ANIMAL CONTROL 0.138200 $14.01 $1401 | AMBULANCE/ALS 0.790000 $80.09 $80.09 CONSERVATION DIS 0.120600 $12.22 $12.22 | ROAD IMPROVEMENT 0.987500 $100.11 $100.11 | TNT OFFICER 0.085000 $8.61 $8.61 | SCH RESOURCE OFF 0.140000 $14.19 $1419 | PUBLIC TRANSPORT 0470600 $47.70 $47.70 TOWNSHIP TAX 0.722700 $73.26 $73.26 | FIRE OPERATING 0.965500 $97.88 $97.88 BV DIST LIBRARY 0.350000 $35.48 $35.48 SCHOOL OPERATING 18.000000 $0.00 $0.00 SCHOOL DEBT 1.990000 $201.74 $201.74 SINKING FUND 0.857800 $86.96 $86.96 NORTHWEST ED 2.875800 $291.55 $291.55 RECYCLING 0.000000 $25.00 $25.00 Admin Fees $13.70 $13.70 Interest Fees $0.00 $000 | 31.275100 $1,384.45 $1,384.45 Click here for a printer friendly version of Winter 2024 Tax information Summer $951.85 $951.85 07/18/2024 $0.00 Winter $1,327.84 $1,327.84 01/31/2024 $0.00 General Information for 2023 Winter Taxes School District 10015 PRE/MBT 100.0000% | Taxable Value $96,554 | Property Class 401 - RESIDENTIAL- Assessed Value $185,500 | IMPROVED | | Tax Bill Number 00392 Last Receipt Number 00000653 | Last Payment Date 01/31/2024 Number of Payments 1 | Base Tax $1,31470 Base Paid $1,314.70 | Admin Fees $13.14 Admin Fees Paid $13.14 Interest Fees $0.00 Interest Fees Paid $0.00 | Total Tax & Fees $1,327.84 Total Paid $1,327.84 | Tax Bill Breakdown for 2023 Winter Taxing Authority | Millage Rate | Amount Amount Paid JAIL OPERATING . 1.266000 $122.23 $122.23 MCF OPERATING 0.362600 $35.01 $3501 |
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2023 2022 Taxing Authority TNT OFFICER SCH RESOURCE OFF PUBLIC TRANSPORT TOWNSHIP TAX FIRE OPERATING BV DIST LIBRARY SCHOOL OPERATING SCHOOL DEBT SINKING FUND NORTHWEST ED RECYCLING Admin Fees Interest Fees Millage Rate 0.100000 0.055000 0.476600 0.723300 0.966300 0.340300 18,000000 1.990000 0.864000 2.887100 0.000000 31.358100 Click here for a printer friendly version of Winter 2023 Tax information Summer $910.60 Winter $1,278.72 General Information for 2022 Winter Taxes School District 10015 Taxable Value $91,957 Property Class 401 - RESIDENTIAL- IMPROVED Tax Bill Number 01022 Last Payment Date 01/14/2023 Base Tax $1,266.06 Admin Fees $12.66 Interest Fees $0.00 Total Tax & Fees $1,278.72 Tax Bill Breakdown for 2022 Winter Taxing Authority JAIL OPERATING MCF OPERATING MCF BOND COM ON AGING VETERANS ANIMAL CONTROL $910.60 08/05/2023 $1,278.72 01/14/2023 PRE/MBT Assessed Value Last Receipt Number Number of Payments Base Paid Admin Fees Paid Interest Fees Paid Total Paid Millage Rate | 1.266000 0.362600 0.450000 0817700 0.040000 0.140000 100.0000% $185,000 00000599 1 $1,266.06 $1266 $0.00 $1,278.72 Amount $9.65 $5.31 $46.01 $60.83 $93.30 $32.85 $0.00 $192.14 $8342 $278.76 $25.00 $13.14 $0.00 $1,327.84 $0.00 $0.00 Amount $116.41 $3334 $41.38 $75.19 $3.67 $12.87 Amount Paid $9.65 $5.31 $46.01 $60.83 $93.30 $32.85 $0.00 $192.14 $83.42 $278.76 $25.00 $13.14 $0.00 $1,327.84 Amount Paid $116.41 $33.34 $41.38 $75.19 $3.67 $12.87
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Taxing Authority Millage Rate | Amount | Amount Paid | | BV DIST LIBRARY 0.340300 $31.29 $31.29 | SCHOOL OPERATING 18.000000 $0.00 $0.00 SCHOOL DEBT 1.990000 $182.99 $182.99 | SINKING FUND 0.868400 $79.85 $79.85 NORTHWEST ED 2.887100 $265.48 $265.48 RECYCLING 0.000000 $25.00 $25.00 | Admin Fees $12.66 $12.66 | Interest Fees $0.00 $0.00 31.497100 $1,278.72 $1,278.72 | Click here for a printer friendly version of Winter 2022 Tax information 2022 Summer $867.25 $867.25 09/14/2022 $0.00 2021 Winter $953.20 $953.20 01/25/2022 $0.00 2021 Summer $670.07 $670.07 09/27/2021 $0.00 2020 Winter $825.67 $825.67 01/12/2021 $0.00 2020 Summer $664.52 $664.52 09/14/2020 $0.00 [ Load More Years **Disclaimer: BS&A Software provides BS&A Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein. This data is provided for reference anly and WITHOUT WARRANTY of any kind, expressed or inferred. Please contact your local municipality if you believe there are errors in the data. If you are experiencing general issues using the BS&A Online website please contact BSA Online Support at BSAOnI software.com or 517-641-8900, Copyright © 2025 BSBA Software, Inc.
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EXHIBIT B Please see the attached.
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL DEBRA Z. PIPER, Petitioner, vs. MTT Docket No. 24-003520 TOWNSHIP OF WELDON, Respondent. AFFIDAVIT OF DAVID PUCCIO STATE OF MICHIGAN ) )ss. COUNTY OF OTTAWA) I, David Puccio, being first duly sworn, state that: 1. I am over the age of eighteen and of sound mind. 2. I am the owner of Portland Building Co. (“PBC”), located at 10715 S. Main St., Honor, Michigan 49640. 3. I have been a residential builder for over 35 years. 4. PBC is in the business of building homes, additions, renovations, and all types of home improvements, and has been operating since 1945. 5. As a builder and contractor, and owner of PBC, I am familiar with and in the business of building homes, additions, renovations, and all types of home improvements. I am familiar with the
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8. Between 2021 and 2022, PBC repaired and replaced much of the exterior of the House, including the roof, the deck, siding, windows, insulation, weatherstripping, and doors. 9. Repairs and replacements were also made to the interior of the House, including removing and relocating interior walls, replacing cabinets, countertops, flooring and drywall, updating and relocating electrical wiring, replacing and updating mechanical equipment, repainting walls, and relocating certain rooms to resolve functional and structural problems. 10. These repairs and replacements were necessitated by several structural and functional issues, in addition to certain interior elements of the House being over 40 years old and in need of basic updates. 11. For example, the siding on the House was rotted and beyond its useful life, as it was deteriorated due to age and weather, and was being destroyed by woodpeckers. The replacement siding material was less expensive than the original wood siding material, and while the replacement material used was more practical, it was of average quality and not superior to the quality of the original wood siding. The replacement siding was in the same location as the original siding, except that new siding was added around the new garage and second floor addition. Only approximately 30% of the siding was new and not part of the replacement areas. 12. The interior and exterior windows and doors appeared to be original to the 40 year old House, and also past their useful life. The replacement windows and interior and exterior doors were comparable in quality (if not lesser quality) to the original windows and doors. All windows and doors were installed in the same locations as the originals, except that approximately 20% of the total windows and doors installed were part of the new additions. 13. The roof appeared to have been original to the House, except for a small area which had been repaired due to ice damage, and needing replacement due to wear and age. The replacement roofing materials were of average quality compared to materials available in the market at the time, and in my opinion not of superior quality to the original roof at the time of its original installation. The replacement roof was in the same location as the original roof, except that new roof was added over the new garage and bump-out off the back of the House. 14. PBC also replaced much of the House’s insulation and weatherstripping, which was deficient due to age. The replacement insulation was of average quality compared to materials available in the market at the time, and installed in the same locations as the original insulation and weatherstripping, except additional insulation and weatherstripping was added to the new garage. 15. A hallway wall was removed inside the House in order to enlarge the kitchen area. The
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17. As further explanation, in order to address the heat that was being trapped and contributing to the ice dam problems on the roof, and make the 2 existing upstairs bedrooms still accessible, the original upstairs bathroom was shifted to a new space, nearly equivalent in size and layout as the original. The materials used for the shifted bathroom were of average quality compared to materials in the market at the time, and in my opinion not of superior quality to the original bathroom components at the time of their original installation. 18. The stairway to the second floor was also moved to change its placement, as the original location required access to the upstairs through the living room. The living room floor and walls all remained in place and unmoved. Aside from their new location, the replacement stairs were comparable to the original stairs, except that a reconfiguration was required because the original stairs were nonconforming, so steps, treads and tisers needed to be added. The materials used for the shifted stairway were of average quality compared to materials in the market at the time, and in my opinion not of superior quality to the original stairway materials at the time of their original installation. 19. The original first floor bathroom that existed in the new stairway location was shifted to another location, and was equivalent in size to the former bathroom. The materials used for the shifted bathroom were of average quality compared to materials in the market at the time, and in my opinion not of superior quality to the original bathroom components at the time of their original installation. 20. The furnace, air conditioner, plumbing fixtures and light fixtures were replaced, as they appeared original to the House and were outdated, in disrepair, and at the end of their useful lives. These new mechanicals and fixtures were of average quality compared to materials in the market at the time, and in my opinion not of superior quality to the original mechanicals and fixtures at the time of their original installation. 21. Electrical rewiring was completed because much of the wiring inside the walls was outdated and needing updates to comply with applicable code. Electrical wiring was only added to the garage and second floor addition. 22. In my opinion, all of the repairs and replacements (“Repairs and Replacements”) described above were necessary and normal, and the materials used were of comparable quality and relative price to the original materials. 23. In conjunction with the Repairs and Replacements to the House, 897 square feet of bedroom and family room area was added, plus a one car garage. Specifically, the additions included a new one-car garage with laundry room at the rear, front porch covering, bump-out of family room on the first floor, and additional bedroom and small bathroom on the second floor.
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26. The House updates were fully completed in 2022. 27. Except for the additions described herein, all of the construction work completed by myself and PBC were necessary updates, repairs and replacements, and although the quality of PBC’s workmanship was excellent, I would not consider any of the renovations to be extraordinary or abnormal for the age of the House or the area. 28. All materials used in the construction work were of normal quality and availability in the market at the time, and I would not consider any of the replacement materials selected by Ms. Piper to be extraordinary or nonstandard at the time. 29. In my opinion, all of the Repairs and Replacements described herein were normal for a 40 year old home in Benzie County. 30. Ifcalled as a witness in any type of hearing or proceeding, I would be able to testify to the facts contained herein. [NOTARIZED SIGNATURE ON FOLLOWING PAGE]
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Further affiant says not = 8 = = 5 = = a a bed and sworn to before me on Subseri|
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EXHIBIT C Please see the attached.
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| 7854 WASHTENAW DRIVE (PVT) THOMPSONVILLE, MI 49683 (Property Address) Parcel Number: 12-101-004-00 Property Owner: PIPER, DEBRA Z TRUST 6/12/98 Summary Information > Property Tax information found (5600 was charged to your Business Account for this record lookup. See Account for current balance. Owner and Taxpayer Information | Owner PIPER, DEBRA Z TRUST 6/12/98 Taxpayer SEE OWNER INFORMATION 7854 WASHTENAW DRIVE THOMPSONVILLE, MI 49683 Legal Description LOT 4 CRYSTAL MTN CLUB #1 P.A. 7854 WASHTENAW DRIVE [[ 12/78 171/719; 3/83 196/46 WD; 1/91 248/395 WD; BP 12/91; 9/93 275/322 WD; BP 10/93; 12/99 363/1167 WD; 03/07 2007R-01644 FD; 06/12 2012R-03212 CORR FD;7/21 BP; 12/21 2022R-00139 WD; Other Information Recalculate amounts using a different Payment Date You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. Entera Payment Date [3/26/2025 | [ Recalculate | Tax History | Year | Season Total Amount Total Paid Last Paid | Total Due | 2024 Winter $9423.42 $9423.42 02/19/2025 $0.00 General Information for 2024 Winter Taxes School District 10015 PRE/MBT 0.0000% Taxable Value $297,528 S.EV. $369,300 Property Class 401 - RESIDENTIAL Assessed Value $369,300 IMPROVED Tax Bill Number 00394 Last Receipt Number 00001577 Last Payment Date 02/19/2025 Number of Payments 1 Base Tax $9,330.12 Base Paid $9,330.12 Admin Fees $93.30 Admin Fees Paid $93.30 Interest Fees $0.00 Interest Fees Paid $0.00 Total Tax & Fees $9,423.42 Total Paid $9,423.42
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2024 2023 Taxing Authority | Millage Rate COM ON AGING 0.807400 VETERANS 0.050000 ANIMAL CONTROL 0.138200 AMBULANCE/ALS 0.790000 CONSERVATION DIS 0.120600 ROAD IMPROVEMENT 0.987500 TNT OFFICER 0.085000 SCH RESOURCE OFF 0.140000 PUBLIC TRANSPORT 0.470600 TOWNSHIP TAX 0.722700 FIRE OPERATING 0.965500 BV DIST LIBRARY 0.350000 SCHOOL OPERATING 18.000000 SCHOOL DEBT 1.980000 SINKING FUND 0.857800 NORTHWEST ED 2.875800 RECYCLING 0.000000 Admin Fees Interest Fees 31.275100 Click here for a printer friendly. version of Winter 2024 Tax information Summer $2,793.46 $2,793.46 09/16/2024 Winter $5,805.35 $5,805.35 12/30/2023 General Information for 2023 Winter Taxes School District 10015 PRE/MBT 0.0000% Taxable Value sms Property Class ENTIAL Assessed Value $204,200 IMPROVED Tax Bill Number 00389 Last Receipt Number 00000319 Last Payment Date 12/30/2023 Number of Payments 1 Base Tax $5,747.88 Base Paid $5,747.88 Admin Fees $57.47 Admin Fees Paid $57.47 Interest Fees $0.00 Interest Fees Paid $0.00 Total Tax & Fees $5,805.35 Total Paid $5,805.35 Tax Bill Breakdown for 2023 Winter Taxing Authority | Millage Rate Amount | $240.22 $14.87 $41.11 $235.04 $35.88 $293.80 $25.28 $41.65 $140.01 $215.02 $287.26 $104.13 $5,355.50 $592.08 $255.21 $855.63 $25.00 $93.30 $0.00 $9,423.42 $0.00 $0.00 Amount Amount Paid $240.22 $14.87 $41.11 $235.04 $35.88 $293.80 $25.28 $41.65 $140.01 $215.02 $287.26 $104.13 $5,355.50 $592.08 $255.21 $855.63 $25.00 $93.30 $0.00 $9,423.42 Amount Paid
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2023 2022 Taxing Authority | Millage Rate ROAD IMPROVEMENT 1.000000 TNT OFFICER 0.100000 SCH RESOURCE OFF 0.055000 PUBLIC TRANSPORT 0.476600 TOWNSHIP TAX 0.723300 FIRE OPERATING 0.966300 BV DIST LIBRARY 0.340300 SCHOOL OPERATING 18.000000 SCHOOL DEBT 1.990000 SINKING FUND 0.864000 NORTHWEST ED 2.887100 RECYCLING 0.000000 Admin Fees Interest Fees 31.358100 Click here for a printer friendly version of Winter 2023 Tax information Summer $1,721.20 $1,721.20 08/28/2023 Winter $5,554.48 $5,554.48 01/31/2023 General Information for 2022 Winter Taxes School District 10015 PRE/MBT 0.0000% Taxable Value Property Class 401 - RESIDENTIAL- Assessed Value | 5202400 IMPROVED Tax Bill Number 00363 Last Receipt Number 00000752 Last Payment Date 01/31/2023 Number of Payments 1 Base Tax $5,499.49 Base Paid $5,499.49 Admin Fees $54.99 Admin Fees Paid $54.99 Interest Fees $0.00 Interest Fees Paid $0.00 Total Tax & Fees $5,554.48 Total Paid $5,554.48 Tax Bill Breakdown for 2022 Winter Taxing Authority | JAIL OPERATING MCF OPERATING MCF BOND COM ON AGING VETERANS Millage Rate 1.266000 0362600 0450000 0817700 0.040000 Amount | $182.50 $18.25 $10.03 $86.98 $132.00 $176.35 $62.10 $3,285.05 $363.18 $157.68 $526.90 $25.00 $57.47 $0.00 $5,805.35 $0.00 $0.00 Amount | $220.04 $63.02 $78.21 $142.12 $6.95 Amount Paid $182.50 $18.25 $10.03 $86.98 $132.00 $176.35 $62.10 $3,285.05 $363.18 $157.68 $526.90 $25.00 $57.47 $0.00 $5,805.35 Amount Paid $220.04 $63.02 $78.21 $142.12 $6.95
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2022 2021 Taxing Authority FIRE OPERATING BV DIST LIBRARY SCHOOL OPERATING SCHOOL DEBT SINKING FUND NORTHWEST ED RECYCLING Admin Fees Interest Fees Millage Rate 0.966300 0.340300 18.000000 1.990000 0.868400 2.887100 0.000000 31.497100 Click here for a printer friendly. version of Winter 2022 Tax information Summer $1,639.25 Winter $3,789.44 General Information for 2021 Winter Taxes School District 10015 Taxable Value Property Class 401 - RESIDENTIAL- IMPROVED Tax Bill Number 00393 Last Payment Date 01/19/2022 Base Tax $3,751.93 Admin Fees $37.51 Interest Fees $0.00 Total Tax & Fees $3,789.44 Tax Bill Breakdown for 2021 Winter Taxing Authority JAIL OPERATING MCF OPERATING MCF BOND COM ON AGING VETERANS ANIMAL CONTROL AMBULANCE/ALS CONSERVATION DIS ROAD IMPROVEMENT TNT OFFICER $1,639.25 08/31/2022 $3,789.44 01/19/2022 PRE/MBT Assessed Value Last Receipt Number Number of Payments Base Paid Admin Fees Paid Interest Fees Paid Total Paid Millage Rate 0.886200 0353100 0.450000 0.828300 0.040000 0.000000 0.774300 0.122200 0979100 0.096400 0.0000% 00000565 1 $3,751.93 $37.51 $0.00 $3,789.44 Amount $167.95 $59.14 $3,128.63 $345.88 $150.93 $501.81 $25.00 $54.99 $0.00 $5,554.48 $0.00 $0.00 Amount $106.57 $42.46 $54.11 $99.60 $4.81 $0.00 $93.11 $14.69 $117.74 $11.59 Amount Paid $167.95 $59.14 $3,128.63 $345.88 $150.93 $501.81 $25.00 $54.99 $0.00 $5,554.48 Amount Paid $106.57 $42.46 $54.11 $99.60 $4.81 $0.00 $93.11 $14.69 $117.74 $11.59
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Taxing Authority Millage Rate Amount Amount Paid | TBA ISD 2.900300 $348.78 $348.78 RECYCLING 0.000000 $25.00 $2500 | Admin Fees $37.51 $37.51 Interest Fees $0.00 $0.00 30.991900 $3,789.44 $3,789.44 | Click here for a printer friendly version of Winter 2021 Tax information 2021 Summer $1,139.38 $1,139.38 08/17/2021 $0.00 2020 Winter $3,542.44 $3,542.44 02/05/2021 $0.00 2020 Summer $1,129.95 $1,129.95 08/20/2020 $0.00 | [ Load More Years | **Disclaimer: BS&A Software provides BS&A Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein. This data is provided for reference only and WITHOUT WARRANTY of any kind, expressed or inferred. Please contact your local municipality if you believe there are errors in the data, If you are experiencing general issues using the BS&A Online website please contact BSA Online Support at BSAOnlineSupport@bsasoftware.com or 517-641-8900. Copyright © 2025 BS&A Software, Inc.
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION DEBRA Z PIPER, Tax Tribunal No. 24-003520 Petitioner, Parcel No. 12-101-004-00 v TOWNSHIP OF WELDON, Respondent. Rachel L. Hillegonds (P67684) Attorney for Petitioner Cunningham Dalman, P.C. 321 Settlers Road, PO Box 1767 Holland, MI 49422-1767 (616) 392-1821 PROOF OF SERVICE Linda J. Clark verifies that on March 31, 2025, she served Petitioner’s Brief in Support of Petition upon: Township of Weldon Wyatt C. Crawford, Assessor PO Box 570 Thompsonville, MI 49683 at the address(es) listed above, by depositing a true copy with the United States Postal Service as first-class mail with the appropriate postage affixed thereto. I declare that the statements above are true to the best of my information, knowledge, and belief.
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