scanswer_valuation.pdf
Chad Michael Holt Petitioner V Township Of Brookfield Respondent · 26-001008-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001008 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Brookfield (EATON) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Jennifer M.I. Last Name Harris Firm Name (if any) Walton/Brookfield Township Eaton County Address (No., Street, P.O. Box or Rural Route) 955 Tyler Dr City or Town Eaton Rapids State Michigan ZIP Code 48827 Telephone Number 5172136039 E-mail Address jennifer.harris38@yahoo.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. No Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The 2026 assessment for the subject property was completed in accordance with the General Property Tax Act and State Tax Commission (STC) guidelines. Michigan law requires assessors to use mass appraisal when determining true cash value. For 2026, the valuation was based on the current land table, the residential cost manual, depreciation schedules, and the Economic Condition Factor (ECF) for the Narrow Lake neighborhood. These same valuation components were applied uniformly to all properties in the area. The 2026 assessed value reflects the updated sales study and ECF calculations for the 2024–2025 study period, not the property’s 2023 foreclosure sale or private appraisal. STC guidance prohibits using a single sale or private appraisal to set assessed value, and distressed sales cannot be used to reduce the neighborhood’s valuation model. Taxable value for 2026 was calculated correctly under MCL 211.27a, increasing only by the inflation multiplier after the 2024 uncapping. This is the statutory method for determining taxable value and applies equally to all properties. The land value, building value, ECF, assessed value, and taxable value for 2026 all fall within the expected and legally required ranges. There is no indication of an error or deviation from STC standards. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: 150-040-600-039-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 282288 Current Taxable Value as established by the Board of Review: 228391 What do you believe is the fair market value? 564576 What do you believe is the taxable value? 228391 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Jennifer Harris Attorney or Authorized Agent’s Signature: /s/