26-000530.pdf

DRGuard LLC Petitioner V Township Of Bath Respondent · 26-000530-TT

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RECEIVED 

JUL 2 0 2026 

Kate Hagerman 

Trustee 

Ryan Fewins-Bliss 

Supervisor 

Brenda Butler-Challender 

MICHIGAN TAX TRIBUNAL 

Cheryl Kellerman 

Clerk 

Trustee 

Jennifer Wilson 

Ray Kotke 

Treasurer 

Trustee 

Karen Hildebrant 

Adam Montri 

Superintendent 

Trustee 

July 13, 2026 

Michigan Tax Tribunal 

611 W Ottawa St 

Lansing, MI, 48933 

To Whom It May Concern, 

Enclosed for filing is the Respondents answer to the petition filed by DRGuard LLC, MTT Docket No. 26-000530. 

I have also included a 2026 Valuation Statement and a 2026 Record Card for the subject property. Please contact 

me if there are any questions or concerns. 

Thank You, 

Bath Charter Township 

Timothy Mayer, Assessor 

517-641-5164

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000530 

Section 1: Respondent’s Contact Information 

Unit of Government 

Bath Charter Township 

Mailing Address (No., Street, P.O. Box or Rurai Route}: 

14480 Webster Rd 

City or Town: 

State: 

ZIP Code: 

Bath 

MI 

|48808 

Telephone Number: (51 7)64 1 -51 64 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

tmayer@bathtownship.us 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

i 

First Name: 

Mi: 

Last Name: 

Firm Name (if any): 

Mailing Address (No., Street, P.O. Box or Rural Route}: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet If necessary. 

[Ives 

[Jno 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[7 ves 

No

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The true cash value, assessed value and taxable value are accurate. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? ] Yes 

[I No 

If yes, check which BOR Petitioner attended: [VW March 

[J uly 

[J December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

[1] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

[No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[0 Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Pereet fume 19-010-270-000-115-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural] 

~~ Commercial (J 

Industrial (J 

Residential 

Timber-Cutover [] 

Developmental (J 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

07/13/2026 

Valuation Report 

01:47 

PM 

DB: 

Bath Twp 2026 

19-010-270-000~-115-00 

2026 Est. 

T.C.V. 

DRGUARD LLC 

Property Class: 

401 

15497 WEBSTER ROAD 

Map 

#: 

DIST2 

- 

PARK LAKE 

BATH CHARTER TOWNSHIP 

BATH, 

MI 

48808 

Land Value Estimates 

for Land Table 00230.LAKE VIEW PLAT 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

STANDARD 

40.00 

100.00 1.0000 

1.0000 

350 

100 

14,000 

Value less than minimum value 

for this 

land table. 

Minimum used. 

25,000 

40 Actual 

Front 

Feet, 

0.09 Total Acres 

Total 

Est. 

Land Value 

= 

25,000 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Fencing: 

Wd, 

Split, 

2 

Rail 

17.02 

156 

67 

1,779 

D/W/P: 

Flagstone/Sand 

18.93 

50 

27 

256 

Wood 

Frame 

26.22 

96 

84 

2,114 

Total Estimated Land Improvements 

True Cash Value 

= 

4,149 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

1 

STORY 

Cls 

CD 

Blt 

1947 

{11} 

Heating System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 

480 

SF 

Floor Area 

= 

480 

SF. 

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

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr.' 

Cost 

1 Story 

Siding 

Crawl Space 

480 

Total: 

63,977 

41,584 

Other Additions/Adjustments 

Deck 

Treated Wood 

231 

4,292 

2,790 

Water/Sewer 

Public Sewer 

1 

. 

1,300 

845 

Water Well, 

100 Feet 

) 

R 

1 

5,415 

3,520 

Built-Ins 

Appliance Allow. 

1 

1,897 

1,233 

Porches 

cpp 

24 

621 

404 

Totals: 

17,502 

50,376 

Notes: 

ECF 

{4500~LAKE 

INFLUENCE} 

1.005 

=> 

TCV: 

50,628 

2026 

Est. 

T.C.V. 

010-270-000-115-00 

= 

79,777 

Est. 

TCV/Total 

Floor Area 

= 166.20, 

Most recent 

sale 07/24/2001 

for 47,500 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

30, 500 

30,500 

30,500 

30,500 

2.70

07/13/2026 

01:47 

PM 

val uation Report 

DB: 

Bath Twp 2026 

19-010-270-000-115-00 

Property Class: 

401 

Map 

ff: 

DIST2 

- 

PARK LAKE 

2026 Est. 

T.C.V. 

BATH CHARTER TOWNSHIP 

DRGUARD LLC 

15497 WEBSTER ROAD 

BATH, 

MI 

48808 

Land Value Estimates 

for Land Table 00230.LAKE VIEW PLAT 

Description 

Frontage 

Depth 

STANDARD 

40.00 100.00 

Value 

less than minimum value 

40 Actual 

Front 

Feet, 

0.09 

* 

Factors 

* 

Front 

Depth 

Rate 

%Adj. 

Reason 

1.0000 

1.0000 

350 

for this 

land table. 

Total Acres 

Value 

100 

14,000 

Minimum used. 

25,000 

Total 

Est. 

Land Value 

= 

25,000 

Land Improvement Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Fencing: 

Wd, 

Split, 

2 

Rail 

17.02 

156 

67 

1,779 

D/W/P: 

Flagstone/Sand 

18.93 

50 

27 

256 

Wood 

Frame 

26.22 

96 

84 

2,114 

Total Estimated Land Improvements True Cash Value 

= 

4,149 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single Family 

1 

STORY 

Cls CD 

Blt 

1947 

(11) 

Heating System: 

Forced Air w/ Ducts 

Ground Area 

= 

480 

SF 

Floor Area 

= 

480 

SF. 

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

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

480 

Total: 

63,977 

41,584 

Other Additions/Adjustments 

Deck 

Treated Wood 

231 

4,292 

2,790 

Water/Sewer 

Public Sewer 

1 

1,300 

845 

Water Well, 

100 

Feet 

1 

5,415 

3,520 

Built-Ins 

Appliance Allow. 

1 

1,897 

1,233 

Porches 

CPP 

24 

621 

404 

Totals: 

77,502 

50,376 

Notes: 

ECF 

(4500-LAKE 

INFLUENCE} 

1.005 

=> 

TCV: 

50,628 

2026 

Est. 

T.C.V. 

010-270-000-115-00 

= 

79,777 

Est. 

TCV/Total 

Floor Area 

= 166.20, 

Most recent 

sale 07/24/2001 

for 47,500 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

IRM 

30, 500 

30,500 

30,500 

30, 500 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses

Printed on 

07/13/2026 

Parcel Number: 

19-010-270-000-115-00 

Jurisdiction: 

BATH CHARTER TOWNSHIP 

County: 

CLINTON 

‘Grantor 

Grantee 

i 

Sale; 

sale 

Inst. 

{Terms 

of sale 

Liber 

Verified 

| Prent. 

Price] 

Date 

iType 

| 

& 

Page 

By 

Trans. 

(WHITSITT, 

JACK 

W 

|DRGUARD LLC 

35,000] 

10/30/2024 

{WD 

121-NOT USED/OTHER 

5349133 

PROPERTY TRANSFER | 

100.0 

|[WHITSITT, 

LINDA 

J 

{WHITSITT, 

JACK 

W 

of 07/13/2022 

[PTA 

{21-NOT USED/OTHER 

PROPERTY TRANSFER 

.0 

WHITSITT, 

JACK 

W 

'WHITSITT, 

JACK 

W 

] 

01 

07/13/2022 

|QC 

i{21-NOT USED/OTHER 

5327177 

OTHER 

0.0 

CLARK, 

DAVID AND JENNIFER 

WHITSITT, 

JACK 

W. 

AND IN| 

47,500. 

07/24/2001 

{WD 

103-ARM’S LENGTH 

1991 

612 

|OTHER 

.0 

Property Address 

(Class: 

RESIDENTIAL-IMPRO Zoning: 

HDR 

Building Permit (s) 

Date 

Number 

Status 

15497 WEBSTER ROAD 

iSchool: 

BATH COMMUNITY SCHOOLS 

Mechanical 

09/11/2025 

|PM25~0184 

CLOSED 

[PTR.E. 

0% 

Plumbing 

09/10/2025 

[PP25-0079 

CLOSED 

Owner's Name/Address 

She §: DiSTs 

- PARK LAKE AREA 

[Mechanical 

8727/2025 

[pM25-0L77 

CIOSED 

DRGUARD LLC 

+ 

: 

G56 

Est 

TCV 19,777 

TCV/TFA: 

166.20} 

2/14/2025 

[PP25-0011 

CLOSED 

16922 THORGATE ROAD 

LL 

2 

s 

Ki 

/ 

166 20]plusbing 

02/1 

/z 

|PP25 

00 

EAST LANSING MI 

48823 

|X {Improved 

| 

[Vacant 

Tand Value Estimates 

for Tand Table 

00230.LAKE VIEW 

PLAT 

Public 

: 

* Factors 

* 

Improvements 

pPescription 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

— 

: 

i 

STANDARD 

40700 

100.00 

1.0000 

1.0000 

350 

100 

14,000 

Tax Description 

Dirt Road 

! 

P 

| 

Gravel Road 

| value 

less than minimum value 

for this land table. 

Minimum used. 

25,000 

LOT 

115, 

LOVINGS WEST 

SIDE 

PLAT 

NO. 

1, 

ix 

{Paved Road 

40 Actual 

Front 

Feet, 

0.09 

Total Acres 

Total 

Est. 

Land Value 

= 

25,000 

ATH oe 

it 

Istorm Sewer 

h 

Comments/Influences 

i 

| 

Sidewalk 

i Land Improvement Cost Estimates 

Ix 

Isa 

er 

! Description 

Rate 

Size 

% 

Good 

Cash Value 

2 fib 

. 

Fencing: 

Wd, 8plit, 

2 Rail 

17.02 

156 

67 

1,779 

ix 

le ectric 

D/W/Pi Flagstone/Sand 

18.93 

50 

27 

256 

a 

i 

|'Wood Frame 

26.22 

96 

84 

2,114 

x 

lorreet Lights 

| 

Total Estimated Land Improvements True Cash Value 

= 

4,149 

Standard Utilities 

| 

Underground Utils. 

: 

Topography 

of 

| 

Site 

4 

0 

|X 

[Level 

| 

5% 

| 

IRolling 

A 

| 

[Low 

i 

i 

High 

| 

oe 

| 

|nandscaped 

| 

- 

| 

{Swamp 

i 

i 

[Wooded 

: 

! 

| 

{Pond 

| 

4 

| 

|Waterfront 

| 

| 

{Ravine 

i 

| 

Wetland 

: 

- 

7 

7 

7 

= 

i 

Flood Plain 

Year 

| 

Land; 

Building] 

Assessed| 

Board of} 

Tribunal) 

Taxable 

- 

Z| 

j 

¢ 

i 

Value! 

Value| 

value 

Review] 

other] 

Value 

Pet 

i 

| 

| 

i 

i 

| 

[Who 

When 

What 

12026 

i 

12,500} 

27,4004 

39,900] 

33, 900M] 

i 

39,9008 

Croonna15a0 

a 

[BMB 08/27/2025 INSPECTED 

2023 

: 

12,000} 

18,500} 

30,500] 

I 

| 

30,5008 

1e Equalizer. 

Copyright 

{c) 

1899 

- 2009.!sMB 10/31/2008 DATA ENTER (3624 

| 

12,000! 

20,000] 

32,000] 

1 

| 

25,294C 

icensed 

To: 

Township 

of Bath, 

County 

of 

MW 

07/31/2008 

INSPECTED 

| 

1 

I 

; 

I 

Linton, 

Michigan 

| 

12023 

i 

10,0004 

17,3004 

27,300] 

i 

| 

24,090C 

** Information herein deemed reliable but not guaranteed 

**

:ial Building 

1 

of 

1 

Parcel Number: 

18-010-270-000-115-00 

Printed on 

07/13/2026 

Trim 

& Decoration 

|Space Heater 

Mech. 

Doors: 

1g Type 

i 

{3) 

Roof 

(cont.) 

Io(11y 

Heating/Cooling 

| 

(15) 

Built-ins 

(15) 

Fireplaces 

(1s) 

Porches/Decks | 

(17) 

Garage 

-e 

Family 

. 

X[|Eavestrough 

PX |Gas 

011 

+ 

(Blec. 

| 

1 

Appliance Allow. 

Interior 

1 

Story jAreaiType 

Year Built: 

Le Home 

| 

X|Insulation 

Wood 

i 

(Coal! 

{Steam 

; 

jCook 

Top 

paeerior 

2 

Story TAT 

le Capacity: 

Home 

| 

O|Front Overhan 

—— 

- 

—! 

| 

{Dishwasher 

i2nd/same Stack 

; 

| 

. 

{Class: 

ax 

0jOther overhang 

Ix 

[porced Bx wre Ducts 

|Garbage Disposal 

|Two Sided 

} 

231|1reated Wood 

|Exterior: 

ane 

i 

| 

| 

|Forced Hot Water 

:Bath Heater 

Exterior 

1 Story 

: 

| 

{Brick Ven.: 

Frome 

(4) 

Interior 

i 

Electric Baseboard 

Vent 

Fan 

{Exterior 

2 

Story 

| 

| 

Stone Ven. : 

fo 

— 

i 

. 

{Hot 

Tub 

{Prefab 

1 

Story 

| 

H 

{Common Wall: 

X Drywall 

x [Plaster 

| 

Elec. 

Cell. Radiant 

|Unvented Hood 

{Prefab 

2 Story 

; 

Foundation: 

ing style: 

| 

|Paneled 

| 

wood T&G 

| 

[Radiant 

(in-floor) 

Vented Hood 

‘Heat Circulator 

i 

{Finished 

2: 

RY 

[Electric Wall Heat 

{Intercom 

Raised Hearth 

! 

|Auto. 

Doors: 

ilt Remodeled 

{Wall/Floor Furnace 

Jacuzzi 

Tub 

{Wood “Stove 

j 

i 

0 

| 

|Bx 

[X]ord 

7 

Min 

ji 

[Forced Heat 

& Cool 

| 

[Jacuzzi repl.Tub 

irect-Vented Ga 

| 

i 

|Area: 

i 

To 

of 

© 

. 

Lo 

i 

loven 

rr 

| 

I$ Good: 

on: Average 

Size 

of Closets 

] 

heat Pump 

i 

| 

Microwave 

| SLass: 0 

: 

35 

| 

{Storage Area: 

| 

tg [x[ord 

| 

Small] 

NO Heating/Cooling 

| 

/Standard Range 

| Ploos ands! 

150 

— 

No Cone. 

Floor: 

- 

> 

et 

peas 

{Central Air 

| 

|Self Clean Range 

i 

y 

: 

! 

List 

| Poors 

| 

[Solid|x jH-C. 

Hood 

Furnace 

| 

'sauna 

9 

| Total Base ew nase 

« BC 

/Bsmat Garage: 

jasement 

5) 

Floors 

os 

- 

{ 

[Trash Compactor 

«Total 

Depr 

Cost: 

50, 

: 

i 

> 

lst 

Floor 

Lo 

| 

(12) 

Electric 

i 

ICentral Vacuum 

[Estimated T.C.V: 

50,628 

sarport Area: 

2nd Floor 

| Kitchen: 

| 

100/Amps Service 

{Security System 

| 

i 

3edrooms 

| 

Other: 

Carpeted 

; 

. 

! 

i 

- 

| Other: 

| No./Qual. 

of Fixtures 

| gost Est. 

foriRes. Bldg: 

1 

Single Family 

1 STORY 

Cls 

CD 

Blt 

1947 

ixterior 

| 

| 

Ex. 

TX lord. 

Min 

| 

(11) 

Heating 

System: 

Forced Air 

w/ 

Ducts 

»d/Shingle 

1 

(86) 

Ceilings 

fr 

nd 

L 

Ground Area:= 

480 

SF 

Floor Area 

= 

480 

SF. 

minun/Vinyl 

| 

No. 

of Elec. Outlets 

Phy/Rb. Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

: 

| 

num/Vinyl 

i 

i! 

i 

I 

cx 

| X [Drywall 

| 

Many [X Ave. 

I 

Few 

| Building Areas 

i 

| 

wl 

RS [Plaster 

i 

TE 

Plumbing 

- 

—'Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

i 

i 

sulation 

Pod 

I. 

i 

= 

Tr 

a 1 Story 

Siding 

Crawl Space 

480 

| 

Lo 

/ 

{Average Fixture(s):| 

Total: 

63,977 

41,584 

- 

i 

: 

Aver 

i 

; 

, 

Windows 

| 

(7) Excavation 

| 

13 Fixture Bath 

| Other Additions/Adjustments 

ay 

| 

Large 

| Basement: 

0 

S§.F. 

12 Fixture Bath 

| Deck 

i 

g. 

IX 

Avg. 

| Crawl: 

480 

s.F. 

; 

|Softener, 

Auto 

| 

Treated Wood 

231 

4,292 

2,790 

| 

w 

i 

[Small 

| 

Slab: 

0 

S.F. 

! 

(Softener, Manual 

| Water/Sewer 

| 

5d Sash 

| Height 

to Joists: 

0.0 | 

[Solar Water Heat 

" 

pipiic sever 

1 

1,300 

845 

tal Sash 

: 

; 

[No Plumbing 

| 

Water Well, 

100 Feet 

1 

5,415 

3,520 

| 

| 

(8) 

Basement 

| 

(Bxtra‘Toilet 

| 

Built-Ins 

| 

nyl Sash 

| 

| 

[Extra 

Sink 

| 

Bulit-In 

uble Hung 

|” 

Iconc. Block 

! 

jgitra 

Sin 

Appliance Allow. 

1 

1,897 

1,233 

i 

riz. 

Slide 

| 

[Poured Conc 

{ 

Separate Shower 

Porches 

| 

. 

Four 

. 

i 

iCeramic Tile 

Floor 

2 

| 

isement 

H 

Stone 

H 

[Ceramic Tile 

Wains 

| 

cep 

24 

621 

404 

| 

i 

| 

| 

| 

S| 

Totals: 

77,502 

50,376 

i 

double Glass 

) 

‘Treated Wood 

| 

ICeramic Tub Alcove 

| Notes: 

’ 

’ 

| 

atio Doors 

: 

Concrete Floor 

i 

Vent 

"Fan 

i 

: 

i. 

_ 

. 

torms 

¢ Screens 

(3) Basement Finish 

ECF (4500-LAKE INFLUENCE) 

1.005 => TCV: 

50,628 

Resp 

| 

(14) 

Water/Sewer 

; 

00 

| 

Recreation 

SF 

+ 

; 

1 

able 

| 

|Gambrall 

sp 

| 

|fublic Water 

| 

bo 

: 

i 

{1 

Public Sewer 

ip 

| 

Mansard| 

{Walkout 

Doors 

(B) 

11 

|Water Well 

i 

: 

lat 

| 

shed 

| 

{No Floor 

SE 

7 

11000 cal Septic 

| 

(a) 

me 

Walkout Doors 

; 

; 

! 

:sphalt Shingle 

| 

(10) 

Floor Support 

[2000 Gal septic 

] 

| 

i 

{ 

Lump 

Sum Items: 

| 

- 

Joists: 

H 

© 

i 

| 

| 

Unsupported Len: 

i 

a 

L.Cotr. Sup: 

* Information herein deemed reliable 

but not guaranteed+#* 

imney:

Bath Charter Township 

PO BOX 247 

BATH MI 48808-0247 

Return Service Requested 

920¢ 

Lv 

WM 

PanIe0aY 

. 

Michigan Tax Tribunal 

611 W. Ottawa St 

Lansing, MI, 48933 

Em 

RI 

IE RR 

RU FR

9102 sdsne@ 

2 ANZINGI HINNSNOI LSOd %0€ HLIM IAVIN ONY T7GY 104938 SI IO TIAN SIHL 

15 BR 20 26 

PMS

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