Exhibits A through X (2).pdf

Roger E Sullivan Petitioner V Township Of Franklin Respondent · 26-000576-TT

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26-000576 Exhibit A. 2026 Notice Of Assessment

26-000576 Exhibit A. 2026 Notice Of Assessment 

Notice of Assessment, Taxable Valuation, and Property Classification 

Michigan Department 

of Treasury, 

THIS 

IS 

NOT 

A TAX 

BILL 

L-4400 

1019 (Rev. 10-25) 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM | AURA ERHART 

PARCEL IDENTIFICATION 

FRANKLIN TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

006-209-013-00 

PO BOX 13 

WATERSMEET, MI 49969 

PROPERTY ADDRESS: 

21306 MAIN ST 

HANCOCK, MI 49930 

SCHOOL DISTRICT CODE: 

31010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

i. 

EXEMPTIONS 

SULTAN ROGER, 

Sagat 

Jo 

Br 

% Exempt As "Homeowners Principal Residence": 

100.00% 

EKDAHL STEPHANIE 

% Exempt As "Qualified Agricultural Property": 

00% 

21306 

MAIN 

ST 

i 

N 

HANCOCK, 

MI 49930-9686 

% Exempt As "MBT Industrial Personal”: 

.00% 

PLL ETL FTLELELE FLO ete 

LL ETT 

cad 

a 

Le 

LL 

% Exempt As "MBT Commercial Personal"; 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse”: 

0 Yes 

No 

Exempt As "Qualified Forest Property": 

Od Yes 

[X] 

No 

Exempt As "Development Property”: 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

remainder of long descriptions on file 

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF CONCORD CITY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF CONCORD CITY. (SPLIT 

FROM 006-209-005-00/COMBINED TO 006-209-013-00) 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

~ year by approximately: 

$49 

YEAR: 

2025 

YEAR Ooze 

CURRENT YEAR 

1. TAXABLE VALUE: 

53,567 

55,013 

1,446 

2. ASSESSED VALUE: 

102,490 

112,353 

9.863 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

aia 

il 

ilo 

4. STATE EQUALIZED VALUE (SEV): 

102,490 

112,353 

9,863 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [7] Yes 

No 

6. Assessor Change Reason(s): 

Due to market conditions assessed values may have changed substantially. 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation,-and Property Classification 

may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

LAURA ERHART 

(906) 358-0504 

FRANKLINTOWNSHIPASSESSOR@GMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS @ THE TOWNSHIP OFFICES, 49850 US HWY 41-- ON 

MARCH 10TH FROM 9AM TO 3PM & ON MARCH 12TH FROM 3PM TO 9PM; THE ASSESSOR WILL BE THERE 10 TO 2 ON 

TUESDAY THE 10TH, AND 5 TO 7 ON THURSDAY THE 12TH. 

EVERY YEAR THE ASSESSOR WORKS TOWARD SEEING 20% OF ALL PARCELS IN THE TOWNSHIP TO DO AN EXTERNAL 

REVIEW; WE DO NOT ASK TO, NOR DO WE NEED TO ENTER YOUR HOME. 

IF YOU HAVE QUESTIONS, OR WOULD LIKE THE 

ASSESSOR TO REVIEW YOUR PROPERTY GIVE ME, THE TOWNSHIP ASSESSOR LAURA ERHART, A CALL @ 906-358-0504. 

TO APPEAL YOUR ASSESSMENT IN WRITING SUBMIT A SIGNED PETITION TO BOARD OF REVIEW (MI FORM 618) WITH 

SUPPORTING DOCUMENTS. WRITTEN APPEALS MUST BE MAILED /DELIVERED TO: FRANKLIN TOWNSHIP BOARD OF 

REVIEW, 49850 US HIGHWAY 41, HANCOCK, MI 49930 AND MUST BE RECEIVED BEFORE THE CLOSE OF THE 2ND HEARING 

SESSION. RECEIPT OF PETITIONS MAILED / DELIVERED ELSEWHERE CANNOT BE GUARANTEED. 

PETITIONS WILL NOT BE ACCEPTED THROUGH E-MAIL.

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner’s Name (Please Print or Type) 

Petitioner’s Name (If Other than Owner. Please Print or Type) 

Township or City 

County 

Year of Appeal 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

Protested Item: 

Assessed Value 

Tentative 

Taxable Value 

Taxable Status 

(exemption) 

Classification 

Qualified Agricultural 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner’s Estimate of True Cash Value (Market Value) 

2. PROTEST OF TAXABLE VALUE

Complete this section for a protest of Taxable Value. 

Reason: 

Value of Losses 

Value of Additions 

Poverty Exemption 

Uncapping % 

3. PROTEST OF CLASSIFICATION

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property’s status as a homeowner’s principal residence or qualified agricultural property.) 

Classification of property on this year’s assessment roll 

Classification should be (check one of the following): 

Agricultural 

Industrial 

Timber Cutover 

Utility (Personal Property Only) 

Commercial 

Residential 

Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper-

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER’S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

denied) 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption 

CERTIFICATION 

Signature 

Date 

Phone Number 

Address 

26-000576 Exhibit A. Form 0618 Voluntary Petition 1

Reset Form

Roger E. Sullivan

Franklin Township

Houghton

2026

006-209-013-00 

21306 Main Street 

Hancock, Michigan 49930

$112,353

$100,000

401 Residential 

100

See attached document titled '2026 March Board of Review Petition (9 pages)' and attached supporting documents 

listed on the last page. Supporting Documents are: 2026 Notice of Assessment, Assessor Notes, 2017, 2020 old, 

2020 changed, 2025, and 2026 Property Cards, 2025 Flooding Pictures, Agricultural Affidavit, and Michigan State 

Form 5076 Small Business Property Tax Exemption Claim Under MCL 211.9o. 

03/09/2026

(906) 281-0727

21306 Main Street Hancock, Michigan, 49930

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

Assessed Value Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

Yes 

No 

Member: 

Yes 

No 

Member: 

Yes 

No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

Denied 

Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

Yes 

No 

Member: 

Yes 

No 

Member: 

Yes 

No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

Classification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

Yes 

No 

Member: 

Yes 

No 

Member: 

Yes 

No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Exemption Request Denied 

Exemption percent modified from 

% to 

% 

Record of Vote — Board or three-member committee of board 

Chairperson: 

Yes 

No 

Member: 

Yes 

No 

Member: 

Yes 

No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

5. ADJOURNMENT 

Date of Final Adjournment of Board of Review 

Board of Review Secretary Signature 

Date 

26-000576 Exhibit A. Form 0618 Voluntary Petition 2

2026 March Board of Review Petition

Franklin Township, Houghton County, Michigan

Public Hearing Sessions: March 10, 2026 (9am-3pm) and March 12, 2026 (3pm-9pm) at Township 

Offices, 49850 US Hwy 41, Hancock, MI 49930

Property Owner:

Roger E. Sullivan

21306 Main Street

Hancock, Michigan 49930

Parcel Number: 006-209-013-00

Property Address: 21306 Main St, Hancock, MI 49930

Current 2026 Tentative Values (per Notice of Assessment):

Assessed Value / State Equalized Value: $112,353

Taxable Value: $55,013

Classification: 401 Residential

Inflation Rate Multiplier: 1.027

No transfer of ownership/uncapping in 2025

Jurisdiction of the Board of Review and Standing of Owner to Have Errors Corrected

THE GENERAL PROPERTY TAX ACT, Act 206 of 1893 (GPTA), states in MCL 211.29(2): 

“The board shall correct errors in the names of persons, in the descriptions of property upon the roll, 

and in the assessment and valuation of property. The board shall do whatever else is necessary to make 

the roll comply with this act.”

Via GPTA MCL 211.29(7): Notification required for changes.

Via GPTA MCL 211.30(4): Objections to changes must be heard.

Via GPTA MCL 211.30(3): Opportunity to be heard.

This protest continues uncorrected errors from prior years (including 2025 Board protest), as 

addressed in pending Michigan Court of Appeals Case No. 377732. None of the issues have been 

resolved.

Protests and Requests

I protest the 2026 assessed value ($112,353).

I protest the 2026 taxable value ($55,013).

I protest the classification of structures as residential (401 Residential), including erroneous 

"Residential Building 2 of 2" Contemporary Class C for Agricultural Greenhouse and "workshop" for 

shed.

1

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 1

I request the Board correct all errors in assessed value, taxable value, classifications, and property card 

per GPTA and Michigan Assessor's Manual.

I am submitting/supporting Form 5076 for Small Business Property Tax Exemption under MCL 211.9o 

(Applicable to personal property like containers).

The township has repeatedly raised my Taxable Value beyond the limits allowed by Proposal A 

(MCL 211.27a), failed to apply required losses for permanent flooding on 3 of the 4 lots added in 2014, 

and left dozens of property-card errors uncorrected from my 2025 petition. None of the issues raised in 

2025 have been addressed. I request a full correction, including the 2014 rollback, flooding loss, and all 

property-card fixes listed below. The township has copies of all Property Cards and all Notices of 

Assessment from 2011–2026 in their official records and can refer to them as needed during this 

hearing.

Key Errors (2014 to Present)

•

2013: TV improperly raised to $24,644 for a garage that was never built (prior assessor notes

confirm).

•

2014: Garage addition (never built) should have been fully removed with rollback to the proper

capped base of $17,043 (2012 uncapped TV $16,644 × 2013 Inflation Rate Multiplier (IRM)

1.024). Instead, TV was set at $18,942 (incomplete rollback). This error inflated the base going

forward.

•

2015: Legitimate addition for purchased lots (now 3 of 4 are permanently underwater for a full

year).

•

2017 property card (state audit year): All lots valued at 400 ft frontage × $60 rate × 50%

“swampy” adjustment = $12,000 land value.

•

2020: Township/assessor improperly changed land factors from 50% "swampy" adjustment

(reducing value) to 100% (no adjustment), at the same $60 rate—doubling land value from

$12,800 (prior) to $25,600 without evidence, valid reason, or supporting documentation

(violates Michigan Assessor's Manual requirements for consistent/evidence-based influence

factors on topography/wetland/swamp/flood plain; see attached 2020 "Changed High" and

"Original Low" property cards showing the shift). This speculative removal inflated land value

and subsequent TV base.

•

2020–2025: Township removed the 50% “swampy” adjustment (to 100%) and raised the rate

from $60 → $64 → $70 → $75 → $92 → $100, tripling land value to $40,000 — while the lots

flooded. This violates the Michigan Assessors Manual requirement for negative adjustments on

wetland/flooded land.

•

2025: Large TV jump labeled “New Construction” further inflated the base. Dozens of property

card errors all causing higher tax rates on petitioners property.

•

2026 (current year): Nothing is depreciated from last year's taxes — everything is the same age

this year as it was last year. The effective age, % good, depreciation cost, and total depreciation

2

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 2

remain unchanged despite the passage of time and ongoing deterioration (e.g., no roofing on 

structures for 5+ years, mold, minimum headroom basement). This violates depreciation rules in 

the Michigan Assessor’s Manual, Volume I Residential (e.g., max depreciation at age 55 or 125 

for older structures). 2026 tentative: SEV $112,353 / TV $55,013 is incorrect. 2025 Tax card 

errors still go uncorrected and some new errors, in favor of higher tax rates, are added on top of 

the errors carried through from the previous year, currently case number 377732 with the 

Michigan State Court Of Appeals. 

Claim I: Request to Correct Erroneous Property Classification

Real property must be classified by use per MCL 211.34c(1)-(2). Agricultural real property 

includes parcels used for growing/harvesting horticultural or floricultural commodities (MCL 

211.34c(2)(a)(ii)(B)). Agricultural outbuildings are structures primarily used for agricultural operations 

(MCL 211.34c(2)(a)(i)).

My lean-to greenhouse, see attached affidavit, (pole structure, no slab, no block foundation, 

under construction, no siding) and related outbuildings are used for growing/harvesting horticultural 

commodities—not residential. They are erroneously classified as residential "Contemporary" Class C 

or similar. This notarized affidavit of agricultural use was previously provided to Houghton County 

Building Department.

Request

Reclassify as agricultural real property/outbuildings per use, GPTA, and Michigan Assessor's Manual 

Volume I Agricultural section as a pole structure.

Claim II: No Depreciation Applied in 2026; Request to Apply Proper Depreciation

The assessor failed to apply any depreciation this year to structures, contrary to Michigan Assessor's 

Manual requirements (cost approach deducts depreciation for physical deterioration, 

functional/economic obsolescence). For residential (if applicable) or agricultural buildings, 

depreciation tables/% good must be used based on effective age/condition.

My structures (125+ years old, poor condition: no roof on sauna/shed for years, mold, uninhabitable 

areas, unfinished greenhouse) warrant maximum depreciation (e.g., % good at 45% or lower per 

manual schedules; effective age maxed at 55+ or full depreciation). 

Request

Apply full allowable depreciation per manual (Volume I Residential pp. on depreciation tables; 

Agricultural section for outbuildings).

3

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 3

Claim III: Shipping Containers Misclassified as Real Property

Shipping containers are tangible personal property (not real property fixtures) under GPTA (MCL 

211.8, 211.9) unless permanently affixed (e.g., cemented/bolted/integrated). They are not affixed here 

and are used for storage. 

They are erroneously included in residential real property assessment. 

In 2025 petitioner filed a Michigan Form 5076, Small Business Property Tax Exemption Claim Under 

MCL 211.9o. Even though the board received the exemption form, it still has not been honored. This 

personal property that is exempt under MCL 211.9o (Containers) is being assessed as Real Property 

unlawfully. Petitioner has included another exemption Michigan Form 5076 this year, 2026, which 

should not be required if last years had been properly accepted.

Request

Remove containers from real property roll; classify as personal property; apply 2025 or 2026 

exemptions under MCL 211.9o via Form 5076. If denied, Petitioner requests a written response citing 

the reason for denial. 

Claim IV: Request to Correct Erroneous Assessed/Taxable Value and Property Card Errors

The property is erroneously assessed (speculatively, without evidence, contrary to Bulletin No. 2 of 

2014 and manual). Owner requests correction to comply with GPTA and manual. Persistent errors 

include the following: 

Request

Correct all property card errors still uncorrected from 2025 petition and additional errors found on 2026 

Property Card. List of errors are as follows:

1. Stephanie Ekdahl is listed as an owner when the card itself shows that she granted her property 

rights on 01/10/2019 to Roger Sullivan. 

2. 2026 Est TCV 224,705 TCV/TFA: 168.19 needs to be corrected using the proper data that was 

not entered. This error, first protested in 2025, remains uncorrected on the 2026 roll.

3. Building Permits: It lists that a new building was permitted on 06/01/2020. That is false. No 

structure was built in 2020 on any of these parcels. The following year, 2021 shows a “land 

improvement cost estimate” of 1 sauna, rate of $5,133.38, 65% Good, Cash Value $3,336. 

Owner has never added a sauna to the property since owning it. Owner’s property does have a 

sauna that was built in the 1970’s. Not only is that shed completely depreciated, when the State 

of Michigan mandated a statewide assessment in 2017, that assessment valued the sauna 

building (Size: 120) at $240 Cash Value (See 2017 assessment card). Building Permit section 

has building permits that don’t apply to the property. 

4. Land Improvements Cost Estimates: Lists a sauna that I never built or improved. Wood Frame, 

Size 120, has a good level of 62%, with a cash value of $2,039. That structure is uninhabitable. 

4

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 4

There has been no roofing on the structure for the last 5 years and mold is covering ½ of the 

ceiling space. Previous assessments had this structure valued at $240. See 2017 assessment 

card. 

5. Unit in Place Item(s): Heated Shed, 90% good, Size 1. The 216 sq. ft. shed does not have heat. 

In 2017 shed was valued at $1685 and with no improvements it is currently valued at $8365.

6. Residential Local Cost Land Improvements: Containers are not taxable real property under The 

General Property Tax Act. Public Act 206 of 1893. Containers are exempt personal property 

under 211.9o. 

7. 2026 Building Value, Assessed Value, and Taxable Value are erroneous. 

8. Building Style: Was changed from 1plus to Colonial Style in 2021. This structure does not fit 

into the design or size of a “colonial style” home.

9. Yr Built: Year built is 1900.

10. Remodeled: It says 2010 but the house was never remodeled. The year 2010 was changed 

through speculation, without any evidence, in the year 2021. This structure has never been 

remodeled.

11. Room List: The 2nd floor only has two rooms.

12. Class: The class is erroneously listed as CD. The residential structure on this property has been 

properly classified as a class “D” structure prior to 2020. See all property cards from 2019 and 

prior. This classification was changed through speculation, without any evidence, and is false. 

See page 14 of Michigan Assessor’s Manual, Volume I Residential. Here it states “Class D 

Economy Constructed with cost as the primary determining factor. Materials and workmanship 

may or may not meet Federal or local building codes. Basement, if present, of minimum head 

room.” My property does not meet local building codes. It does not meet local electrical code, 

and it does not meet local plumbing code. A basement is present but headroom is minimum. 

Less than 6’ in many areas while under 7 for it’s entirety. A Class “D” structure would meet 

Federal or local building codes. See page 14 of Michigan Assessor’s Manual, Volume I 

Residential. My structure has never been able to meet Federal or local building code.

13. Effective Age: Should be changed to 125, or at the maximum age for full depreciation, 55, 

from the 48 it is now. Depreciation should be the maximum allowed as stated on Page 23 of the 

Michigan Assessor’s Manual, Volume I Residential.

14. Floor Area: 952 is wrong. Correct number is 864.

15. Total Base New: Is wrong because the wrong numbers and tables were used in the calculation.

16. Total Depreciation Cost: Is wrong because the 125 year old structure is erroneously being 

considered as 48 years old.

17. Estimated T.C.V.: This is wrong as it used the wrong numbers and tables in its calculation.

5

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 5

18. (16) Porches/Decks Composite is not an option in the Michigan Assessor’s Manual, 

Residential, Class D. See page 39.

19. Cost Est. for Res. Bldg: Needs to be changed to 1 Single Family 1-plus from colonial.

20. Class of building, C/D, needs to be changed to “D”

21. Floor Area: Needs to be corrected to 864.

22. % Good: Needs to be changed to 45 to reflect the depreciation schedule in the assessor’s 

manual.

23. 1.75 Story: Needs to be changed to 1.5 story to accurately describe the structure. See page 16 

of the Michigan Assessor’s Manual, Volume I Residential. Only half of the floor space on the 

second floor has a ceiling height of 7’.

24. 1+ Story: Needs to be deleted and the sq. ft. need to be accounted under 1 story. This area of 

the structure on the second floor has no part of the ceiling that is 7’ or above.

25. 1 Story: Needs to add the 192 feet that was erroneously assessed as 1+ Story. New total of 1 

Story is 336.

26. Cost new Total needs to be changed from erroneous values to correct values.

27. Proper depreciation from the Michigan Assessors manual needs to be applied and then be 

properly depreciated.

28. Other Additions/Adjustments: Public Sewer should be fully depreciated to 45% or $584

29. Water/Well should be fully depreciated to 45% or $1139

30. Deck labeled as “composite” should be changed to a category from the Michigan Assessors 

Manual, Residential Class D, and the appropriate rate should be applied.

31. Totals, Cost New, Depr. Cost, & TCV: is wrong due to the entry of improper tax tables and 

data. This needs to be corrected once everything else is addressed.

32. Building Type: It should be “agriculture pole structure”.

33. Building Style: It should be “Lean-to/Pole”.

34. Year Built: Still under construction or 2025.

35. (7) Excavations: There is no slab for the agricultural pole outbuilding. This number needs to be 

changed to 0.

36. Total Base New: This number is wrong due to the following being erroneous: the building type, 

the classification type is wrong, and slab data being wrong. The correct calculation for this as 

required by The General Property Tax Act, Act 206 of 1893, MCL 211.34c(1), 211.34c(2)(a)(i), 

and 211.34(2)(a)(ii)(B) and The Michigan Assessor’s Manual, Volume I Agriculture. is $6,947 

total for the True Cash Value.

6

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 6

37. Estimated T.C.V: Should be changed from 58,457 to the correct number.

38. Cost Est. for Res. Bldg: 2 Single Family CONTEMPORARY Cls C should be changed to Cost 

Est. for Agr. Bldg: 1 Agricultural Pole structure. As required by MCL 211.34c(1), 211.34c(2)(a)

(i), and 211.34(2)(a)(ii)(B) and The Michigan Assessor’s Manual, Volume I Agriculture.

39. Building Areas: Exterior should not say siding. There is no siding on the agricultural pole 

building. 

40. Foundation Should not say slab. There is no slab in the agricultural pole building.

41. Cost New Total: Needs to be changed from 45,513 to correct calculation. 

42. Depr. Cost Total: Needs to be changed from 43,078 to correct calculation.

43. ECF (PLAT) 1.357 => TCV: Needs to be changed from 58,457 to correct calculation.

Additional Errors unique to the 2026 Property Card

1. None of petitioner’s property depreciated in the last year. All property has the same age and 

depreciation listed except for the Land Value, which has unlawfully increased.

2. Unlawfully changed the values for residential building 2 of 2, which increased the “Total Base 

New:” number to a higher number than the year previous and failed to apply any depreciation. Causing 

a higher tax rate than what is allowed.

Proper Taxable Value Calculation 

(Strict Proposal A Cap from Corrected 2014 Base + Flooding Loss)

Starting from correct 2014 TV $17,043 and applying official Inflation Rate Multipliers (IRM’s),

2015: $17,316 … 

2026: $22,828 (before loss).

Applying flooding loss (3 of 4 lots submerged for 1+ year = 75% reduction on land portion) plus all 

card corrections reduces 2026 TV to $18,500 and SEV to $45,000.

Proper Taxable Value Calculation 

(Strict Proposal A Cap from Corrected 2014 Base + Flooding Loss)

Starting from correct 2014 TV $17,043 and applying official IRMs (no improper increases):

2015: $17,316

7

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 7

2016: $17,368

2017: $17,525

2018: $17,892

2019: $18,321

2020: $18,669

2021: $18,930

2022: $19,555

2023: $20,533

2024: $21,560

2025: $22,228

2026: $22,828 (before loss)

Applying flooding loss (3 of 4 lots submerged for 1+ year = 75% reduction on land portion, consistent 

with 2017 “swampy” adjustment) reduces 2026 TV to $18,500 and SEV to $45,000.

The township violated Proposal A every year TV was raised more than the IRM without documented 

additions or transfers, violated assessment standards by increasing land value while the land flooded, 

and left every 2025 property-card error uncorrected. I request the Board correct all errors, apply the 

proper rollback and loss, reclassify the outbuilding as agricultural, fix every card error listed above, and 

set 2026 values as shown.

All totals (base new, depr cost, TCV) erroneous due to improper tables/data. Request full corrections, 

including agricultural reclassification for outbuilding (no slab. exterior/foundation corrections).

Claim V: Request to Correct Erroneous Land Value and Apply Negative Influence Adjustment 

for Flooded/Wet Land

"Land value improperly doubled in 2020 by removing 50% 'swampy' adjustment without justification 

(see attached 2020 cards). Ongoing permanent flooding (3/4 lots unusable/underwater 2025–2026) 

requires negative topography/wetland/flood plain adjustment per manual (influence factors for 

swamp/wetland reduce value). 

Request

Rollback land value to reflect 50% or greater reduction, apply losses for flooding, and correct inflated 

TV base under Proposal A (MCL 211.27a). Evidence: Attached photos (dated [list months]), prior cards 

showing adjustment removal."

8

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 8

Documented Claim of Fraudulent Representation

Owner Claims that Franklin Township Assessor is fraudulently assessing owner’s property beyond what is allowed by law 

and the Michigan State Constitution. The assessor made material representations that were false. When the assessor made 

those fraudulent representations they knew it was false or made it recklessly, without any knowledge of it’s truth and 

positive assertion. The fraudulent representations made by the assessor were not based on any supporting evidence. The 

assessor made the fraudulent representations with the intention that it should be acted upon by the owner. The owner acted 

in reliance upon it by paying a higher rate for his taxes than others and hereby has suffered injury due to over payment not 

authorized by law and in opposition to our Michigan State Constitution. 

Owner request a refund for all over payments of taxes paid since 2021 or whatever is allowable 

by law.

Signature: ______________________________ Date: _______________

Roger E. Sullivan

Phone: 906-281-0727

Attachments: 

2026 Notice of Assessment

Agricultural Affidavit

Assessor Notes 

2025 Flooding Pictures

2017 Property Card

2020 Original Property Card 

2020 Changed Property Card

2025 Property Card

2026 Property Card

Michigan Form 5076, Small Business Tax Exemption Claim Under MCL 211.9o

Michigan Form 618, L-4035, Voluntary Petition To Board of Review

9

26-000576 Exhibit C. 2026 Petitiioin Of Assessment Page 9

P.ircel Number: 

006- 209-013-00 

Grant.or -

-

Owner ' s Name / Address 

SULLIVAN ROGER 

EKDAHL STEPHANIE 

21306 MAIN ST 

HANCOCK MI 49930 

fAANKLlN T091NSHIP 

county: ttoUGHTON 

Te rm:;of sale -

Jurisdiction: 

sale 

sale 

In:it.. 

Price 

oate 

Type 

0 01/t0/2019 QC 

0 0112012016 QC 

1,201 10/31/2014 QC 

50,000 01/18/2011 WO 

X Improved 

vacant 

oescription 

Frontage 

Dopth 

INTERIOR PLATTE 200.00 100 ,00 

INTERIOR eLATTB 200.00 100 . 00 

eublic 

Improvement" 

Gravel Road 

400 ActUi)l Front Feet, Q.92 

--

• E'actocs • 

Fr ont 

D pth 

1. 0000 1.0000 

1. 0000 1. 0000 

Totul i\CC ~ !l 

Total 

Tax Description 

oirt Road 

FB-9-5 LOTS 13 , 14 , 15 & 16 BLK 9 eLAT OF 

X paved Road 

CONCORD CITY-

AND LOTS 9, 10 , ll & 12 

storm sewer 

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM 

Sidewalk 

Land Improvement cost Estim~tos 

oescript i on 

Rate 

t>,448,00 

2·r . 60 

006-2 09- 005-00 / COMBINED TO 

water 

oo G-209- 013-00) 

sewer 

______ --l x 

Electric 

comments / Influences 

2025 ADDED 3 CONTAINERS AND 12 X 32 l 

Gas 

STY 

curb 

street Light s 

X standar d Utilit i es 

underground ot ilS, 

Topography of 

Site 

X Level 

Rolling 

LOW 

High 

Landscaped 

X swamp 

wooded 

eond 

waterfront 

Ravine 

wetland 

Flood Plain 

when 

sauna 

wood Frame 

Unit in Place Item(!) 

Descr i ption 

sclED / Sc 

SLAB UNDER SHED/ SF 

RJt0 

10.36 

5, 26 

6,91 

2, 100 , 00 

ELECTRIC/ SF 

HEATSD SHED 

Res i denti al Local cost Land 

I mprovements 

Description 

Rate 

CONTAlNER SF 

12 ,50 

Total Estimated Lond improvements 

What 

Year 

Land 

Buildi ng 

As se !!l!!led 

Value 

Va lue 

Value 

2026 

24,000 

68,353 

112,353 

20,000 

62,490 

102 , 490 

60 , 285 

SS 

ll/14/i016 DATA 6NTER 

e n• squ,li••'· copy,tgnc \ol 

•• 0,12112016 ,.,,,ce&o t-;,.:;-:,,,-,-----:,r,"--;-;:~----7'"'~;:,1r----::-=---=,,+----

Who 

2025 

2024 

18,400 

41, 885 

36,380 

51, 380 

2023 

15, 000 

Licensed To: Township of Franklin, county 

of Houghton , Mich~gan 

••• 1n for roation he rein deemed reliable but not guaranteed••• 

26-000576 Exhibit D. 2026 Property Card Page 1

Residential Building l of 2 

(3) Roof (cont.) 

Building Type 

saves trough 

X Insulation 

0 Front overhang 

O other overhang 

X Single Family 

Mobile Home 

Town Home 

Duplex 

A-Frame 

~_.X_W_o_o_d __ 

F_r_a_me __ ---<(4) Interior 

X Drywall 

Plaster 

wood T&G 

1-BJ\ll-.-l-d_i_n_g_S_t_y_l_e_: _ _ J 

Paneled 

Trim & Decoration 

COLONIAL 

Ex 

X ord 

Min 

Yr Built Remodeled 

0 UPDATE 2010 

1-C-o_n_di 

___ t_i_o_n~:L-A-ve_r_a_ge_-1 size of Closets 

Parcel Nwnber: 

006-209-013- 00 

(11) Heating/cooling 

Gas 

Oil 

Elec. 

wood 

coal 

steam 

Forced Air w/o Ducts 

X Forced Air w/ Ducts 

Forced Hot Water 

Electric Baseboard 

Blee. Ceil. Radiant 

Radiant (in-floor) 

Electric Wall Heat 

Space Heater 

Wall/Floor FUrnace 

Forced Heat & cool 

Heat Pump 

Wood Furnace 

(l:i) Built-ins 

Appliance A).low. 

cook TOP 

Dishwasher 

Garbage Disposal 

Bath Heater 

vent Fan 

Hot Tub 

unvented Hood 

vented Hood 

Intercom 

Jacuzzi Tub 

Jacuzzi repl.Tub 

oven 

Microwave 

standard Range 

Self Clean Range 

sauna 

Trash compactor 

02 / 26/2026 

printed on 

(1 61 por ches /Decks 

1111 Garage 

I nt erior 1 s t ory Area Type 

Year Bui lt.: 

(15) Fireplaces 

~~~~~:~: !t!~~ry L--1-2-o~ c-o_m_p_o_s_i_t_e __ ---1~~:s~~pacity: 

TWO Sided 

Exterior: 

Exterior l sto ry 

Brick Ven.: 

Exterior 2 story 

St.one Ven.: 

Prefab 1 story 

common Wall: 

Prefab 2 sto ry 

Foundation: 

He at Ci r culator 

Finished 1: 

Raised Hearth 

Auto. noors: 

wood St ove 

Mech. t)C)O~ 

Direct-Vent ed Ga 

Class: CD 

Effec. Age: 48 

Floor Area: 952 

Total Base New : 129, 946 

Total Depr cost: 61,511 

X 

Estimated T .c.v: 93 ,383 

1-;:;-:--:--;-::-:-:~----+_.1-L_g-}-X-+O-r_d,_.._..L......,ILs_m_a_1_1_J-_-1---N_o_H_e_a_t_i_· n_g_Jc_o_o_l _in_g_-l 

Room List 

Doors 

solid 

H .C. 

central Air 

Basement 

(:,) Floors 

4 1st Floor 

(12) Electric 

3 2nd Floor 

Kitchen: Linoleum 

100 Amps service 

1 Bedrooms 

Other: Carpeted 

Other: ceramic Tile 

1--N_o_._1_o_u_a_1_._o_f_ F_ix_tu_re __ 

s ----' cost Est. for Res. Bldg: 1 

Single Family 

COLONIAL 

(11 ""'°''

0

' 

"'· 

x o,d. 

Mio 

tnl •••""' Sy>C•"' so,ced Ai< wl ouces 

X ~~~~~~i~yl 

\-;,l,G~):::-;C~e~i'l'i_n

1

g_s-,----i~~N-:o~~----o::f-~-E;l:e;c~.~:o~u:t~l~-e~~t~-s~---_-__J~ ;~~~~-~~~.:n~~~c!~/Co~~o~ ~~~~=~2;i~o~ioo / 100 /52 

central vaculllll 

security system 

"''' 

' o,yw.>1 

••oY 

X .... 

,.. 

SU,ldiog """"' 

,-.-1~1_3_)

_P~lwnb

-~-1--n-g __._--'._ _ __, stories 

Exterior 

Foundation 

Basement 

Basement 

crawl space 

Insulation 

1---------------l 1 . 15 story 

Siding 

,-Jl2_)_W_i_n_d_o_w_s ____ .J----':11~)--E_x_c __ 

a_vJa-tiLo-n---~ 

Average Fixture(sl 

l+ Story 

siding 

1 

3 Fixture Bath 

1 story 

Siding 

Basement: 544 

s . F . 

2 Fixture Bath 

crawl: 144 

s.F. 

softener, Auto 

Other Additions/Adjustments 

Many 

X Avg. 

Few 

Large 

Avg. 

small 

wood sash 

Metal sash 

X Vinyl sash 

X Double Hung 

Horiz. Slide 

X Casement 

Double Glass 

Patio Doors 

Storms & screens 

(3) Roof 

X Gabl e 

Hip 

Flat 

Gambrel 

Mansard 

Shed 

X Asphalt Shingle 

Slab: O s.F . 

Softener, Manual 

Height to Joists : o.O 

solar Water Heat 

No Plwnbing 

(8) Basement 

cone. Block 

Poured cone. 

stone 

Treated Wood 

concrete Floor 

(9) Basement Finish 

Recreation 

SF 

Living 

SF 

Walkout Doors (Bl 1 

No Floor 

SF 

l 

Walkout Doors 

A 

(10) Floor support 

Joists: 2xsx16 

Unsupported Len: 

Extra Toilet 

Extra Sink 

separate shower 

ceramic Tile Floor 

ceramic Tile Wains 

ceramic Tub Alcove 

vent Fan 

(14) water /Sewer 

Public Water 

Public sewer 

Water well 

1000 Gal Septic 

2000 Gal septic 

Lump sum Items : 

Chimney: 

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

Water/Sewer 

Public sewer 

Wat.er Well, 50 Feet 

Deck 

composite 

Notes: 

size 

352 

1 92 

144 

Total: 

1 

1 

120 

Totals: 

ECF (PLAT) 1 .382 => TCV: 

26-000576 Exhibit D. 2026 Property Card Page 2

Printed on 

02126 / 202 6 

Parcel Number: 

ooG-209-013-00 

(16) Porches /Decks 

(11) Gar age 

Residential Building 2 of 2 

(3) Roof (cont.) 

(11) Heating/Cooling 

Building Type 

X Single Family 

Mobile Home 

Town Home 

Duplex 

A-Frame 

Eaves trough 

Insulation 

Gas 

wood 

oil 

coal 

Elec . 

Steam 

Forced Air w/o Ducts 

Forced Air w/ Ducts 

( 4) Interior 

Forced Hot Water 

Electri c Baseboard 

0 Front Overhang 

0 Other overhang 

Drywall 

Plaster 

Elec . Ceil. Radiant 

Building style : 

Paneled 

Wood T&G 

Radiant (i n-floor) 

CONTEMPORARY 

Electric Wall Heat 

1------~----~Trim & Decoration 

X Space Heater 

wood 

Frame 

Yr Built Remodeled t---rcE-x---T-r0- r- d-~-~M_i_n_...J 

Wall/Floor FUrnace 

0 

0 

Forced Heat & cool 

1--C-o_n_d_i_t_i_o__,

n: _A_v_e_r_a_g_e_.....J Size of Closets 

Heat Pump 

h;-;.:;-=,.;-;;;=-------l-~LL_g---JL-+--O-r-c-d_.,L__Ls_m_a_l _J

l f-+N,,-o_ H_e_a_t_1_· n_g_Jc __ 

o_o_l _i _n_g_-l 

(15) Built-ins 

Appliance Allow. 

cook TOP 

Dishwasher 

Garbage Disposal 

Bath Heater 

vent Fan 

Hot Tub 

onvented Hood 

vented Hood 

Intercom 

Jacuzzi Tub 

Jacuzzi repl.Tub 

oven 

Microwave 

Standard Range 

Self Clean Range 

sauna 

(15) Firepla ces 

Inter ior 1 Story Area Type 

Year Built: 

I nterior 2 s t ory 1----+--------lCar capacity: 

2nd/ Same stac k 

Class: 

TWO Sided 

Exterior: 

Ext erior l St ory 

Brick Ven.: 

Ex.terior 2 Story 

Stone Ven.: 

Prefab l story 

co111111on W 

Prefab 2 Story 

Found& 

Heat Circulator 

Raised Hearth 

wood Stove 

Direct-Vented Ga 

Class: C 

Effec. Age: l 

Floor Area: 384 

Total Base New: 45,816 

Total Depr Cost : 45 ,411 

Estimated T.C .V: 62,766 

Room List 

Doors 

Solid 

H.C . 

Central Air 

Basement 

Wood Furnace 

(5) Floors 

1st Floor 

(12) Electric 

2nd Floor 

Kitchen : 

O Amps service 

Bedrooms 

Other : 

( 

1

) Ex. te r ior 

Other : 

i--N~o- - I_Q_u_a~l_. ~o_f _F_i _x._t _u_r_e_s---l Cost Est • for Res • Bldg : 2 

Sing 1-e-F a_m_1_· l_y ________ .... .._. 

i--,;:;:::::~;;;;:::-:~7'---+-:-=-:::--"7-::-:-------......I 

Ex . 

Ord . 

Min 

(11) Heati ng system: Space Heater 

Wood/Shingle 

(6) Ceilings 

Ground Area = 384 SF 

Floor ~rea 

384 SF. 

Alum · 

/V · 

1 

No. of Elec . Outlets 

" 

inum 

iny 

11

---,,---{.:.::..;.,.~___::;;:.::._~..::'.'.'.':::;.~'.'.___J Phy/Ab.Phy/FUnc/Econ/Comb. % Good=99 /100/100/100/99 

Trash compactor 

central vacuum 

security system 

Brick 

Many 

Ave . 

Few 

Building Areas 

f-~(1~3~-

) -P...Jl -umb

__1._i _n_g_.1-J---~ Stori es 

Exteri or 

Foundation 

Slab 

Insulation 

}--;';;--;---;::-.-c-,------1-f.;-:---::::---__LJ------lf------T ________ --1 l Story 

Siding 

(2) windows 

(1) Excavation 

Average Fixture(s) 

3 Fixture Bath 

Other Additi ons/Adjustments 

Many 

Avg. 

Few 

Wood Sash 

Metal sash 

Vinyl sash 

Large 

Avg. 

small 

Double Hung 

Horiz. Slide 

casement 

Double Gl ass 

Patio Doors 

Storms & Screens 

(3 ) Roof 

Gable 

Hip 

Flat 

Gambrel 

Mansard 

Shed 

Asphalt Shingle 

Basement : 

Crawl : 0 

Slab : 384 

Height to 

0 

S.F. 

S. F. 

S.F . 

Joists: 0 . 0 

(8) Basement 

cone. Block 

Poured Cone . 

Stone 

Treated Wood 

Concrete Floor 

(9) Basement Finish 

Recreation 

SF 

Living 

SF 

Walkout Doors (B) 

No Floor 

SF 

Walkout Doors 

A 

(10) Floor Support 

Joists: 

Unsupported Len : 

2 Fixture Bath 

Softener, Auto 

Softener, Manual 

Solar Water Heat 

l 

No Plumbing 

Extra Toi let 

Extra Sink 

Separate Shower 

Ceramic Tile Floor 

Ceramic Tile Wains 

Ceramic Tub Alcove 

Vent Fan 

(14) Water / Sewer 

Public Water 

Public Sewer 

Water Well 

1000 Gal Septic 

2000 Gal Septic 

Lump Sum Items: 

________ 

__1-~n.t.r.....s.i.r ~· _____ L----

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

Chimney : 

Notes: 

ECF 

s1ze 

384 

Total: 

Totals : 

26-000576 Exhibit D. 2026 Property Card Page 3

Parcel Number; 006-209-013-00, Residential Building 1 

20' 

container 

co 

160s f 

oc, 

')('f 

LV 

2024 

container 

co 

-

160sf 

ro 

~ ..... 

-

container 

ro 

160sf 

m 

20' 

10' 

N 

Sauna 

N 

..-

120.0sf ..-

10' 

12' 

N 

one story 

..-

144.0sf 

22' 

<D 

one 3/4 story • 

one+ story 

..-

352.0sf 

192.0sf pa 

22' 

12' 

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

6' 

com 

N ...-

co 

6' 

rer pa 

m.os1 

6' 

N .-

losite decking 

Wood Deck 

120.0sf 

C> 

N 

fo 

(X) 

Pr inted on 

02/26/2026 

32' 

1 sty 

2024 

~ 

384sf 

32' 

co 

26-000576 Exhibit D. 2026 Property Card Page 4

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

HOUGHTON

County:

FRANKLIN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

006-209-013-00

24,761C

49,050

35,050

14,000

2022

25,470C

51,380

36,380

15,000

2023

26,743C

60,285

41,885

18,400

2024

53,567C

102,490

82,490

20,000

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

Sauna

6,499.14

1

65

4,224

Wood Frame

27.40

120

62

2,039

Unit in Place Item(s)

Description

Rate

Size % Good

Cash Value

SHED / SF

18.36

216

90

3,569

SLAB UNDER SHED / SF

5.26

216

90

1,022

ELECTRIC / SF

6.91

216

90

1,344

HEATED SHED

2,700.00

1

90

2,430

Residential Local Cost Land Improvements

Description Rate

Size % Good

Cash Value

CONTAINER SF

12.50 480 99

5,940

Total Estimated Land Improvements True Cash Value =

20,568

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

INTERIOR PLATTE 200.00 100.00 1.0000 1.0000 100 100

20,000

INTERIOR PLATTE 200.00 100.00 1.0000 1.0000 100 100

20,000

400 Actual Front Feet, 0.92 Total Acres

Total Est. Land Value =

40,000

Land Value Estimates for Land Table 4002.RESIDENTIAL P

SS 11/14/2016 DATA ENTER

WK 09/21/2016 INSPECTED

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Franklin, County

of Houghton, Michigan

Comments/Influences

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF

CONCORD CITY. AND LOTS 9, 10, 11 & 12

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM

006-209-005-00/COMBINED TO

006-209-013-00)

Tax Description

SULLIVAN ROGER

EKDAHL STEPHANIE

21306 MAIN ST

HANCOCK MI 49930

Owner's Name/Address

21306 MAIN ST

Property Address

NOT STARTE

11-157

08/10/2011

GARAGE/OUTBLDG

2025 Est TCV 204,979 TCV/TFA: 153.43

NOT STARTE

12-254

10/21/2012

NEW BUILDING

MAP #: CONCORD CITY

SELECT STA

2020-99-133

06/01/2020

NEW BUILDING

P.R.E. 100% 01/22/2011

SELECT STA

2022-99-044

08/11/2022

DEMOLITION

School: HANCOCK PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning:

Class: RESIDENTIAL-IMPROV

100.0

OTHER

2011/0363

09-FAMILY

WD

01/18/2011

50,000

SULLIVAN ROGER

EKDAHL ELEANORE ETAL

0.0

OTHER

2014R-05654

09-FAMILY

QC

10/31/2014

1,201

SULLIVAN ROGER

EKDAHL STEVEN & LISA

0.0

OTHER

2016/01500

09-FAMILY

QC

01/20/2016

0

SULLIVAN ROGER

KEEN KAREN

0.0

OTHER

2019/00267

21-NOT USED/OTHER

QC

01/10/2019

0

SULLIVAN ROGER

EKDAHL STEPHANIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

02/28/2025

26-000576 Exhibit E. 2025 Property Card Page 1

Class: CD

Effec. Age: 48

Floor Area: 952 

Total Base New : 121,809 E.C.F.

Total Depr Cost: 63,341 X 1.357

Estimated T.C.V: 85,954 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls CD Blt 0

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 688 SF Floor Area = 952 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=52/100/100/100/52

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.75 Story Siding Basement 352 

1+ Story Siding Basement 192 

1 Story Siding Crawl Space 144 

 Total: 115,159 59,883

Other Additions/Adjustments

Water/Sewer

 Public Sewer 1 1,298 675 

 Water Well, 50 Feet 1 2,530 1,316 

Deck

 Composite 120 2,822 1,467 

 Totals: 121,809 63,341

Notes: 

 ECF (PLAT) 1.357 => TCV: 85,954

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

Composite

120

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

1

1

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

100

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

 

 (11) Heating/Cooling

 Joists: 2X8X16

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 544 S.F.

 Crawl: 144 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Drywall

X

 (6) Ceilings

 Kitchen: Linoleum

 Other: Carpeted

 Other: Ceramic Tile

 (5) Floors

H.C.

 

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

X

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

X

 0

 0

 (3) Roof (cont.)

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

Residential Building 1 of 2

Printed on

Parcel Number:

006-209-013-00

 Chimney: 

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

X

X

 

X

 

 

Large

Avg.

Small

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

 

X

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

4

3

1

 Room List

Condition: Average

Remodeled

2010

 Yr Built

 0 UPDATED

 Building Style:

 COLONIAL

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

 

 

 

 

 Building Type

02/28/2025

26-000576 Exhibit E. 2025 Property Card Page 2

Class: C

Effec. Age: 1

Floor Area: 384

Total Base New : 43,513

E.C.F.

Total Depr Cost: 43,078

X 1.357

Estimated T.C.V: 58,457

Cost Est. for Res. Bldg: 2 Single Family CONTEMPORARY

Cls C

Blt 0

(11) Heating System: Space Heater

Ground Area = 384 SF Floor Area = 384 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=99/100/100/100/99

Building Areas

Stories

Exterior

Foundation

Size

Cost New

Depr. Cost

1 Story

Siding

Slab

384

Total:

43,513

43,078

Other Additions/Adjustments

Totals:

43,513

43,078

Notes:

ECF (PLAT) 1.357 => TCV:

58,457

Carport Area:

Roof:

Bsmnt Garage:

Year Built:

Car Capacity:

Class:

Exterior:

Brick Ven.:

Stone Ven.:

Common Wall:

Foundation:

Finished ?:

Auto. Doors:

Mech. Doors:

Area:

% Good:

Storage Area:

No Conc. Floor:

(17) Garage

Type

Area

(16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

(15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

(15) Built-ins

Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

(14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

1

(13) Plumbing

Few

Ave.

Many

No. of Elec. Outlets

Min

Ord.

Ex.

No./Qual. of Fixtures

Amps Service

0

(12) Electric

Central Air

Wood Furnace

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

X

Elec.

Steam

Oil

Coal

Gas

Wood

(11) Heating/Cooling

Joists:

Unsupported Len:

Cntr.Sup:

(10) Floor Support

Recreation

SF

Living

SF

Walkout Doors (B)

No Floor

SF

Walkout Doors (A)

(9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

(8) Basement

Basement: 0 S.F.

Crawl: 0 S.F.

Slab: 384 S.F.

Height to Joists: 0.0

(7) Excavation

(6) Ceilings

Kitchen:

Other:

Other:

(5) Floors

H.C.

Solid

Doors:

Small

Ord

Lg

Size of Closets

Min

Ord

Ex

Trim & Decoration

Plaster

Wood T&G

Drywall

Paneled

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

0

0

(3) Roof (cont.)

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

Residential Building 2 of 2

Printed on

Parcel Number:

006-209-013-00

Chimney:

Asphalt Shingle

Gambrel

Mansard

Shed

Gable

Hip

Flat

(3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

Large

Avg.

Small

Many

Avg.

Few

(2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

Insulation

(1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

Room List

Condition: Average

Remodeled

0

Yr Built

0

Building Style:

CONTEMPORARY

Wood Frame

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

Building Type

02/28/2025

26-000576 Exhibit E. 2025 Property Card Page 3

RICK SNYDER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

R. KEVIN CLINTON

STATE TREASURER

Bulletin No. 2 of 2014 

February 10, 2014 

Property Inspection 

TO: 

Assessing Officers and County Equalization Directors 

FROM: 

Michigan State Tax Commission 

SUBJECT: 

Property Inspection 

The purpose of this Bulletin is to provide assessing officers with guidance regarding the 

inspection of property. 

As a guideline, the State Tax Commission recommends that assessors inspect 20% of properties 

in their local unit annually. Of primary importance is that assessors have a documented 

inspection plan that provides for consistent review of all properties within the local unit over a 

specified period of time. Inspection (record card review) is defined as a physical measuring and 

listing of all a properties elements, including but not limited to class of construction, square 

footage, listing of improvements (garages, decks, porches, etc). While an interior inspection of a 

property is desired, it is not mandated by the Commission. With approval from the property 

owner, it is appropriate for assessors to ask questions regarding the interior of their property to 

ensure accurate assessments. Accurate assessments, including accurate record cards are always 

to the benefit of the property owner. Assessors are frequently asked to provide record card 

information to assist in a property owner obtaining a mortgage or to assist in public safety issues. 

The first step in an inspection program is to ensure that all real property owners, both residents 

and business owners, are made aware that an inspection (record card review), will be conducted 

in their area. Assessors should provide a venue to explain the inspection program and allow 

property owners to ask questions and receive accurate information. The State Tax Commission 

suggests that the local unit send a letter of introduction to the owners of property selected for 

inspection no less than 14 days prior to the start of the inspection. One option is to include the 

introduction letter with the annual assessment change notices. The letter of introduction should 

include direction regarding how a property owner can inform the local unit that they do not grant 

permission for anyone to access their property and that the property owner is not required to 

grant inspection. This can include any of the following options: calling the local unit, returning 

a card or an on-line option. One option is to include specific check off boxes (finished basement, 

how many bedrooms etc.) on the letter/postcard or the on-line response, for people who do not 

want an interior inspection. 

 89 (Rev. 01-11) 

P.O BOX 30471 • LANSING, MICHIGAN 48909-7971

www.michigan.gov/statetaxcommission • (517) 335-3429

26-000576 Exhibit F. Property Inspection Bulletin Page 1

Bulletin 2 of 2014 

Property Inspection 

Page 2 

The Assessor and all field staff members working on the inspection should carry a photo 

identification card produced by the local unit at all time to present to property owners during 

their inspection. The State Tax Commission recommends that door hangers be left on every door 

when a property owner is not on premise during the inspection. Door hangers will inform 

property owners that an inspection of their property has been completed in accordance with the 

introduction letter. Local unit contact information should be included on the door hangers to 

inform property owners where to direct questions. If the property owner is on premise but did 

not hear the knock or doorbell, leaving a door hanger shows that you made a good faith effort to 

ask for permission to measure before walking around their house and property. 

Assessors are advised of the following: 

1. There are no circumstances under which it is proper for an assessing officer or field staff

member to look in the windows of a home or property.

2. If a taxpayer requests that an assessing officer or field staff member leave their property,

they should do so immediately and without question.

3. Assessing officers must follow statutory requirements when determining new, loss,

additions and losses to a property. Those determinations must be based on supporting

evidence. The State Tax Commission has an established complaint and discipline

process that will address any circumstance when an assessing officer does not follow

statutory requirements, State Tax Commission Guidelines or State Tax Commission

Rules in the performance of their duties.

4. As indicated on the Audit of Minimum Assessing Requirements (AMAR) review sheet,

failure to meet one or more of the minimum AMAR requirements does not automatically

result in State Tax Commission assumption of jurisdiction of the assessment roll.

5. The State Tax Commission has determined that record cards must meet a minimum of

90% accuracy. Accuracy is determined through a random record card review conducted

during the AMAR. Accuracy is a weighted measure determined through examination of

the exterior elements of a property. This includes but is not limited to: class of

construction, square footage, listing of improvements (garages, decks, porches, etc).

26-000576 Exhibit F. Property Inspection Bulletin Page 2

Paree~ 31- 006- 209- 013-00 

Grantor 

KEEN KAREN 

Grantee 

SULLIVAN ROGER 

SULLIVAN ROGER 

SULLIVAN ROGER 

Jurisdiction: 

FRANKLIN TOWNSHIP 

Sale 

Sale 

Price 

Date 

0 01/20/2016 

1,201 10/31/2014 

so, 000 01/18/2011 

Inst. 

Type 

QC 

QC 

WO 

County: HOUGHTON 

Terms of Sale 

FAMILY 

FAMILY 

FAMILY 

Liber 

& Page 

Printed on 

Verified 

By 

EKDAHL STEVEN & LISA 

EKDAHL ELEA!,ORE ETAL 

EKDAHL PAUL & ELEANORE 

Property Address 

EKDAHL ELEANORE ETAL 

1 

08/30/2007 QC 

$1 NO CONSIDERATION 

Building Permit (s) 

2016/01500 

2014R-05654 

2011/0363 

2007R-04927 

21306 MAIN ST 

Owner's Name/Address 

SULLIVAN ROGER 

EKDAHL STEPHANIE 

21306 MAIN ST 

HANCOCK MI 49930 

Tax Description 

FB- 9- 5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF 

CONCORD CITY. AND LOTS 9, 10, 11 & 12 

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM 

006- 209- 005- 00/COMBINED TO 

006-209-013-00) 

Comments/Influences 

Class: 401 RESIDENTIAL 

Zoning: 

School: 31010-HANCOCK SCHOOLS 

P. R. E . 100% 01/22/2011 

MAP#: 

2017 Est TCV 70, 652 TCV/TFA: 91 . 05 

NEW BUILDING 

GARAGE/OUTBLDG 

Date 

Number 

10/21/2012 12-254 

08/10/2011 11-157 

X Improved 

Vacant 

Public 

Land Value Estimates for Land Table 3 . RESIDENTIAL 

* Factors * 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth Rate %Adj . Reason 

Dirt Road 

Gravel Road 

X Paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

X Electric 

Gas 

Curb 

CONCORD LOTS 

4 00. 00 100. 00 1. 0000 1. 0000 

60 

100 

400 Actual Front Feet, 0 . 92 Total Acres 

Land Improvement Cost Estimates 

Descript ion 

Rate 

D/W/P: Crushed Rock 

1.20 

Shed: Wood Frame 

7 . 45 

SHED 

1.00 

SHED 

2 . 00 

Total Est. Land Value 

CountyMult . 

Size 

%Good 

1.00 

100 

50 

1.00 

238 

95 

1.00 

192.0 

100 

1.00 

120.0 

100 

Total Estimated Land Improvements True Cash Value = 

03/05/2017 

Prent. 

Trans . 

0.0 

0 . 0 

100. 0 

o.o 

Status 

NOT STARTE 

NOT STARTE 

Value 

24,000 

24, 000 

Cash Value 

60 

1, 685 

192 

240 

2 , 177 

11/14/16 SS/WK 1PM TODAY WALKED TRU WITH 

OWNER 906-281-0727 ROGERS VACANT ALL WET 

LAND 

Street Lights 

X Standard Utilities 

Underground Utils. 

Work Description for Permit 11-157, Issued 08/10/2011: HE TOOK OUT A GARAGE 

PERMIT -

BUT NEVER PUT IT UP 

Topography of 

Site 

X Level 

Rolling 

~

Low 

High 

~ 

Landsc aped 

'l)Swamp 

~

~ooded 

~

ond 

Wat erfront 

Ravine 

(:> Wetland 

~Flood Pl ain 

Year 

Who 

When 

What 

2017 

SS 

11/ 14/2016 DATA ENTER 2016 

The Equalizer. 

Copyright (c) 1999 -

2009 . WK 

09/21/2016 INSPECTED 

2015 

Licensed To : Township of Adams, Count y of 

Houghton, Michigan 

2014 

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

Land 

Value 

12,000 

15, 000 

15,000 

10,000 

Building 

Assessed 

Board of Tribunal/ 

Taxable 

Value 

Value 

Review 

Other 

Value 

23,326 

35,326 

22, 191C 

19, 364 

34 , 364 

34, 364M 

21,994C 

22,958 

37,958 

24,223c 

21,518 

31, 518 

18,942C 

26-000576 Exhibit G. 2017 Property Card Page 1

.dlding 1 of 1 

type 

,e Family 

.1ile Home 

J.·own Home 

Duplex 

A-Frame 

I 

/ 

X Wood 

Frame 

, 

Building Style: 

1 PLUS 

( 3) Roof (cont.) 

Eaves trough 

X Insulation 

0 Front Overhang 

O Other overhang 

- •(4 I I nterior 

X Drywall 

Paneled 

Plaster 

Wood T&G 

Trim & Decoration 

Ex 

X Ord 

Hin 

Yr Built Remodeled 

1900 

o 

Size of Closets 

Coridi tion for Age: 

Average 

Room List 

Basement 

4 1st Floor 

3 2nd Floor 

1 Bedrooms 

Ill Exterior 

Wood/Shingle 

X Aluminum/Vinyl 

Brick 

Insulation 

(2) Windows 

Many 

X Avg. 

Few 

Wood Sash 

Metal Sash 

X Vinyl Sash 

Large 

Avg. 

Small 

X Double Hung 

Horiz. Slide 

X Casement 

Double Glass 

Patio Doors 

Storms , Screens 

Lg 

X Or d 

Doors : 

Solid 

(51 Floors 

Small 

H.C. 

Kitchen: Linoleum 

Other: Carpeted 

Other: Ceramic Tile 

( 61 Ceilings 

X Drywall 

{7) Excavation 

Basement: 544 

S . F. 

Crawl: 144 

S . F. 

Slab: 0 

S . F. 

Height to Joists: 0 .0 

(81 Basement 

Cone. Block 

Poured Cone. 

Stone 

Treated Wood 

Concrete Floor 

(9) Basement Finish 

Recreation 

SF 

Living 

SF 

Walkout Doors 

No Floor 

SF 

(3) Roof 

X Gable 

Hip 

Flat 

Gal!'brel 

(10) Floor Support 

Hansard Joists: 2X8Xl6 

Shed 

Unsupported Len: 

X Asphalt Shingle 

Cntr.Sup: 

Chimney: 

Parcel Number: 

31-006-209-013-00 

Printed on 

03/05/2017 

(111 Heating/Cooling 

Gas 

Oil 

Elec. 

Wood 

Coal 

Stearn 

Forced Air w/o Ducts 

X Forced Air w/ Ducts 

Forced Hot Water 

Electric Baseboard 

El ec. Ceil. Radiant 

Radiant ( in-floor) 

Electric Wall Heat 

Space Heater 

Wall/Floor Furnace 

Forced Heat & Cool 

Heat Pump 

No Heating/Cooling 

Central Air 

Wood Furnace 

(121 Electric 

100 Amps Service 

No. /Qual. o f Fixtures 

Ex. 

X Ord. 

Hin 

No. of Elec. Outlets 

Many 

X Ave. 

(13) Plumbing 

Few 

(15) Built-ins 

APpliance Allow. 

Cook Top 

Dishwasher 

Garbage Disposal 

Bath Heater 

Vent Fan 

Hot Tub 

Unvented Hood 

Vented Hood 

Intercom 

Jacuzzi Tub 

Jacuzzi repl . Tub 

oven 

Microwave 

standard Range 

Self Clean Range 

Sauna 

Trash Compactor 

Central Vacuum 

Security System 

(15) Fireplaces 

Interior 1 Story 

Interior 2 Story 

2nd/Same Stack 

Two Sided 

Exterior 1 Story 

Exterior 2 Story 

Prefab l Story 

Prefab 2 Story 

Heat Circulator 

Raised Hearth 

Wood Stove 

Direct-Vented Gas 

(16) Porches/Decks 

Area Type 

78 WGEP (1 Story) 

172 Treated Wood 

48 Trea ted Wood 

Class: D 

~ 

,'j) 

Effec . Age: 30 l'..,,1~ 

Floor Area: 

6 {p'f>' 

CntyMult 

Total Base Cost: 46,274 

X 1.390 

Total Base New : 64,320 

ull 

E.C. F . 

Total Depr Cost: 42, 197 ).~,qll X 1. 054 

Estimated T .c . V: 44,475 

(17) Gar age 

Year Built: 

,. 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Conunon Wall: 

Foundation: 

Finished?: 

Auto . Doors: 

Mech. Doors: 

Area: 

\ Good: 

Storage .Area: 

No Cone. Floor: 

Bsmnt Garage: 

Carport Area: 

Roof: 

Stories 

Exterior 

Foundation 

Rate 

61.56 

53.16 

53.16 

Bsmnt-Adj 

0.00 

0.00 

-9.33 

Heat-Adj 

Size 

Cost 

1.25 Story Siding 

Basement 

0 . 83 

352 

21,961 

1 

Story Siding 

Basement 

0.66 

192 

10, 333 

1 

Story Siding 

Crawl Space 

Other Additions/Adjustments 

(14) Water/Sewer 

Public Sewer 

,~ 'fl 

Rate 

I 

912.00 

0 . 66 

144 

6,407 

Size 

Cost 

1 

912 

1 3 Fixture Bath 

/Fhy 

. Phy/Fune/Econ/Comb. \Good• 

Average Fixt ure(s) 

- ~11

, 50 Feet 

2 Fixture Bath 

/ 

,..: eparate 

preciated Items: 

1575. 00 

70/100/ 100/100/70, o, 

1 

1,575 

Depr. Cost • 

40, 076 

Softener, Auto 

( 16) 

Softener, Manual 

L .""-n~,:fi 

Solar Water Heat 

No Plumbing 

Extra Toilet 

Extra Sink 

Separate Shower 

Ceranic Tile Floor 

Ceramic Tile Wains 

Ceramic Tub Alcove 

Vent Fan 

( 14) Water/ Sewer 

Public Water 

1 Public Sewer 

1 Water Well 

1000 Gal Septic 

2000 Gal Septic 

Lump sum Items: 

County Multiplier = 

. 9 

- > 

Phy/Ab. Phy/Func/Econ/Col:lb. \Good• 

(16) Deck/Balcony 

Treated Wood, Standard 

44 . 42 

6. 72 

County Multiplier • 1. 39 •> 

Phy/Ab. Phy/Func/Econ/Comb. \Good• 30/100/100/100/30 . 0, 

Treated Wood, Standard 

9. 68 

78 

Depr .Cost • 

172 

Cost New • 

Depr. Cost • 

48 I 

County Multiplier - 1. 39 •> 

Cost New • 

Phy/Ab. Phy/Fune/Econ/Comb. \Good• 30/100/100/100/30. 0, 

Depr . Cost • 

ECF (CDR/BLESSENT/HESNl\RD) 

Total Depreciated Cost • 

1.054 •> TCV of Bldg: 

1 

• 

1 ,156 

1,607 

482 

465 

646 

194 

42, 197 

44,475 

*** Infon:iation herein deemed reliable but not guarant eed*** 

ss 

oldu 

l 

72 

26-000576 Exhibit G. 2017 Property Card Page 2

c: 31-006- 209- 013-00, Residential Building 1 

22' 

1.25F/B 

352.0 sf 

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

1 2' 

6" 

---------··················· 

y . 

~ 

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192.0 sf 

l 

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i 

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~ 

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03/05/2017 

26-000576 Exhibit G. 2017 Property Card Page 3

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26-000576 Exhibit K2 Pole Construction

26-000576 Exhibit L. Agricultural Affidavit Page 1

26-000576 Exhibit L. Agricultural Affidavit Page 

1 

Roger E. Sullivan 

Todd LaRoux 

21306 Main Street 

Houghton County Building Department 

Hancock, Michigan 

401 E. Houghton Avenue 

49930 

Houghton, Michigan 

49931 

AFFIDAVIT OF ROGER E. SULLIVAN 

Roger E. Sullivan being sworn, states the following: 

1. 

1 am dually licensed as an individual and as a corporation with the state of Michigan, Department of 

Licensing and Regulatory Affairs, as a Residential Builder. 

2. 

| reside at 21306 Main Street, Hancock, Michigan, 49930 and use my land and soil from it for 

cultivation and horticulture purposes. 

3. The four season greenhouse in question by Houghton County Building Department is exempt from 

a building permit through Stille-Derossett-Hale Single State Construction Code Act, Act 230 of 1972, 

MCL 125.1510(8). 

4. MCL 125.1510(8) states “A building permit is not required for a building incidental to the use for 

agricultural purposes of the land on which the building is located if the building is not for retail trade. 

5. The four season greenhouse in question, located at 21306 Main Street, Hancock, Michigan, 49930 

is used for horticulture and agriculture purposes and not for retail trade. 

6. Public Act 230 of 1972, MCL 125.502a(1)(a) defines “agricultural or agricultural purposes”. 

7. My incidental use of this greenhouse is included in the definition of “agricultural or agricultural 

purposes” as defined by the State Legislator.

26-000576 Exhibit L. Agricultural Affidavit Page 2

26-000576 Exhibit L. Agricultural Affidavit Page 2 

8. Todd LaRoux’s opinion is false, my four season greenhouse is exempt from the building permit 

process. 

| declare under the penalty of perjury under the laws of the State of Michigan and the laws of the 

United States, that the facts 

| have provided on this document are true. 

/s/ 

Roger E. Sullivan 

STATE OF MICHIGAN 

HOUGHTON COUNTY 

Signed and sworn to before me in Houghton County, Michigan on 

we [£22024 

/s/ 

- 

a 

Notary Public: 

Aslle \ 

Lato 

State of Michigan, County of Houghton, acting in Houghton County. 

My Commission Expires on 03/09/3078 

ASHLEY LANTTO 

Notary Public, State of Michigan 

County of Houghton 

My Commission Expires Mar. 9, 2028 

Acting in the County of Houghton

HOUGHTON COUNTY BUILDING DEPARTMENT 

401 E Houghton Avenue 

Houghton, Michigan 49931 

Todd LaRoux, Building Official/Inspector 

Chad Hammerstrom, Mechanical/Plumbing 

March 19, 2026 

Roger Sullivan 

21306 Main St. 

Hancock, Ml 49930 

Regarding 

Mr. Sullivan: 

21306 Main St. Hancock Ml 49930 

006-209-013-00 

Brian Kangas, Electrical 

Stephen Zapolnik, Electrical 

Based on the Houghton County Prosecutor's decision to dismiss all criminal charges yesterday, 

this letter serves as formal notice that we have accepted your affidavit dated December 18, 

2024, and our records have been updated to reflect an agricultural exemption for the structure 

on your property for use as a greenhouse. 

Please note, this exemption is limited to the use provided in MCL 125.1510(8), which specifies: 

A building permit is not required for a building incidental to the use for agricultural 

p[irposes of the land on which the building is located if the building is not used in the 

business of retail trade. 

As defined by MCL I 25. I 502(a)( I )(a): 

"Agricultural or agricultural purposes" means of, or pertaining to, or connected with, or 

engaged in agriculture or tillage which is characterized by the act or business of 

cultivating or using land and soil for the production of crops for the use of animals or 

humans and includes, but is not limited to, purposes related to agriculture, farming, 

dairying, pasturage, horticulture, floriculture, viticulture, and animal and poultry 

husbandry. 

Prior to any change in use, you will need to secure a certificate of occupancy from our office. 

See Ml Admin Code R. 408.30412. Failure to do so will be treated as a knowing violation of the 

26-000576 Exhibit M. Letter From HOCO BLDG DEPT. Page 1

Michigan Construction Code Act and may result in the imposition of fines and/or imprisonment 

under MCL 125.1523. 

Should you have any questions regarding your exemption or intended use, please contact me at 

inspector@houghtoncounty.gov. 

Sincerely, 

/V#X¥ 

Todd LaRoux 

Building Official/Inspector 

Reg:# 005757 

c: Prosecuting Attorney 

26-000576 Exhibit M. Letter From HOCO BLDG DEPT. Page 2

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SENDER: COMPLETE T;-ff[.. SECTION 

■ Complete Items 1, 2, and 3. 

■ Print your name and address on the reverse 

so that we can return the card to you. 

■ Attach this card to the back of the mailpiece, 

or on the front If space permits. 

1. Article Addressed to: 

~ 

-

-

Roger Sullivan 

21306 Main St 

Hancock MI 49930 

II IIIIIII IIII IIIIIIIIII IIII I 111111111111111111 

9590 9402 9129 4225 9040 32 

COMPLETE THIS SECTION ON DELIVERY 

A. Signature 

C Agent 

,, 

I 

I 

X 

□ Addressee I 

B. Received by (Printed Name) I 

C. Date of Delivery 

D. Is delivery address different from item 17 □ Yes 

If YES, enter delivery address below: 

CJ No 

D Priority Mail Express® 

'i 

I 

3. Service Type 

D Adult Signature 

□ Adult Signature Restricted Delivery 

□ Certlfled Mall® 

□ Certified Mail Restricted Delivery 

D Registered Mall™ :, 

□ Registered Mall Restrl 

Der.very 

-------=-------------i □ Collect on Delivery 

2. Article Number (Transfer from seNice JabeO 

_ _9. ~fleet on Delivery Restricted Delivery 

Cl Signature Conflm,atlon ™ 

0 Signature Confirmation 

Restricted Delivery 

9802 

Restricted Delivery 

J: 

702 □ 0090 0001 8622 

s:::::::r::::z 

PS Form 3811, July 2020 PSN 7530·02·000·9053 

Domestic Return Receipt 

........ _. 

26-000576 Exhibit M. Letter From HOCO BLDG DEPT. Page 3

Houghton County 

Building Department 

~01 E Houghton Ave 

Houahton HI ~9931 

PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT 

OF THE RETURN ADDRESS. FOLD AT DOTTED LINE 

·-----·--cEiitiFiEb-iviiJii® ________ _ 

- - -

7020 0090 0001 8622 9802 

Roger Sullivan 

21306 Main St 

Hancock MI 49930 

quadfent 

4SS30-SE:i8E,05 

1, 111111 ,, 11, 1111,, 11, 11 11111,11,, 1,t ,, 1, ,1111, ,111, 1 I 11 • I 11 • 1111 

26-000576 Exhibit M. Letter From HOCO BLDG DEPT. Page 4

Michigan Department of Treasury 

5076 (Rev. 07-25) 

Parcel Number 

2026 

Small Business Property Tax Exemption Claim Under MCL 211.9o 

This form is to be filed with the local unit (City or Township) where the personal property is located. Please contact the local unit where 

the personal property is located for their mailing address. This form IS NOT to be mailed to the Michigan Department of Treasury or 

Michigan State Tax Commission. This form must be filed no later than February 20, 2026 (postmark is acceptable). Late filed forms 

may be filed directly with the 2026 March Board of Review prior to the closure of the March Board. 

This form must be filled out in it’s entirety. Failure to fill out the form completely can be cause for denial of the exemption. Taxpayers should 

pay particular attention to including contact information, including phone number and email address. 

General Information 

Business Name 

Name and Mailing Address of Owner(s) or Partners (if sole proprietorship or partnership) - attach a separate sheet if necessary 

Name of Local Unit of Government 

City:______________________ Township:______________________ Village:______________________ 

County Where the Property is Located 

Parcel Number 

Assumed Name(s) Used by Legal Entity (if any) 

Owner Telephone Number 

Date Business Began in Local Tax Collecting Unit 

Description of Owner’s Business Activity 

Name, Telephone Number and Email Address of the Person in Charge of Personal Property Records 

Address Where Personal Property Records are Kept 

Names of all other businesses having personal property, including any leasehold improvements assessed as personal property at the location(s) included in this form. 

(Attach additional sheets as necessary.) 

List all addresses where any personal property owned by, leased to, or in the possession of the owner listed above or a related entity is located within the local tax collecting 

unit. (Attach additional sheets as necessary.) 

Value of Personal Property 

The True Cash Value of all Personal Property, as defined by MCL 211.9o, located within the local tax 

Value of Personal Property 

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related 

entity, was less than $80,000 on December 31, 2025. (Enter value at right.) 

The True Cash Value of all Personal Property, as defined by MCL 211.9o, located within the local tax 

Value of Personal Property 

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related 

entity, was equal to or greater than $80,000 and less than $180,000 on December 31, 2025. (If checked, 

attach a copy of Form 632, “2026 Personal Property Statement,” to this form. Enter value at right.) 

The undersigned certifies that: 

1. I am the owner of the commercial personal property and/or industrial personal property being claimed as exempt or I am the duly authorized agent.

2.

The following procedures were used to determine that the True Cash Value of the Eligible Personal Property on December 31, 2025:

a) The determination of True Cash Value was based on the State Tax Commission’s recommended valuation procedures as set forth on Form 632 (L-4175), “Personal 

Property Statement.”

b) The determination of True Cash Value includes all assessable personal property, located within the city or township listed on this form that is owned by, leased to, or 

in the possession of the owner or related entity. This shall include all trade fixtures and may include leasehold improvements not assessed as real property. Attach an 

explanation if not all personal property is included.

3.

I understand that according to MCL 211.9o, I am required to maintain and provide access to books and records for audit purposes as provided in section 22.

4.

All of the information contained within Form 5076 is true and accurate and to the best of my knowledge and belief, and I acknowledge a fraudulent claim for exemption under 

MCL 211.9o is subject to the penalties as provided for in section 21(2).

Printed Name 

Title 

Signature 

Date 

LOCAL UNIT USE 

Date Received 

26-000576 Exhibit N. Tax Exemption Affidavit Page 1

Reset Form

31-006-209-013-00

Sullivan Contracting Inc.

Roger E. Sullivan 

21306 Main Street 

Hancock, Michigan 49930

Franklin

Houghton

31-006-209-013-00

(906) 281-0727

November 2011

Building Contractor

Roger E. Sullivan 

906-281-0727 

roger@builtbysullivan.com

21306 Main Street 

Hancock, Michigan 49930

45,474

Roger E. Sullivan 

Owner/President

03/03/2026

5076, Page 2 

Instructions for Small Business Property Tax Exemption Claim Under 

MCL 211.9o (Form 5076) 

MCL 211.9o provides for a personal property tax exemption for “eligible personal property.” This is commonly referred to as the 

Small Business Taxpayer Exemption. MCL 211.9o defines “eligible personal property” as meeting all of the following criteria: 

• The personal property must be classified as industrial personal property or commercial personal property as defined in MCL 211.34c

or would be classified as industrial personal property or commercial personal property if not exempt and

• The combined true cash value of all industrial personal property and commercial personal property owned by, leased by or in the

possession of the owner or a related entity claiming the exemption is less than $180,000 in the local tax collecting unit and

• The property is not leased to or used by a person that previously owned the property or a person that, directly or indirectly controls,

is controlled by, or under common control with the person that previously owned the property.

Personal Property Valued Less than $80,000 

In order to claim an exemption for personal property valued less than $80,000, this form must be filed with the local unit (City or 

Township) where the personal property is located no later than February 20, 2026 (postmark is acceptable). This form IS NOT 

to be mailed to the Michigan Department of Treasury or the Michigan State Tax Commission. Please contact the local unit where 

the personal property is located for their mailing address. Late filed forms may be filed directly with the local unit March Board 

of Review prior to the closure of the March Board of Review. Taxpayers must contact the local unit directly to determine the March 

Board of Review dates. 

Taxpayers must appear in person or have a representative appear on their behalf in order to late file with the March Board of Review. 

Once the exemption is granted for personal property valued at less than $80,000, the taxpayer will continue to receive the 

exemption until they no longer qualify for the exemption. Once they no longer qualify, the taxpayer is required to file a 

rescission form and a personal property statement no later than February 20th of the year that the property is no longer 

eligible. Failure to file the rescission form will result in significant penalty and interest as prescribed in MCL 211.9o. 

This form will exempt property owned only by the entity filing the form. If personal property is leased to or used by an entity other 

than the property’s owner, the owner of that personal property must file the form for that property, not the lessee or the user. The owner 

may file the form and claim the exemption only if the True Cash Value of all of the commercial or industrial personal property located 

within the local tax collecting unit that is owned by, leased to, or in the possession of the owner or a related entity was less than 

$80,000 on December 31, 2025. 

This form must be filled out in it’s entirety. Failure to fill out the form completely can be cause for denial of the exemption. Taxpayers 

should pay particular attention to including contact information, including phone number and email address. 

Once an exemption is granted for personal property valued at less than $80,000, taxpayers are not required to file a “Personal Property 

Statement” (Form 632) in the year they are claiming the exemption. 

Personal Property Valued Greater than or Equal to $80,000 but Less than $180,000 

In order to claim an exemption for personal property with a combined true cash value equal to or greater than $80,000 and less than 

$180,000, this form along Form 632 Personal Property Statement must be filed ANNUALLY with the local unit (City or Township) 

where the personal property is located no later than February 20 of each year (postmark is acceptable). If February 20 is a Saturday, 

Sunday, or legal holiday, this form and accompanying personal property statement must be filed the next day that is not a Saturday, 

Sunday, or legal holiday of that year. This form IS NOT to be mailed to the Michigan Department of Treasury or the Michigan State 

Tax Commission. Please contact the local unit where the personal property is located for their mailing address. Late filed forms may 

be filed directly with the local unit March Board of Review prior to the closure of the March Board of Review. Taxpayers must contact 

the local unit directly to determine the March Board of Review dates. 

NOTICE: Questions regarding this form should be directed to the assessor of the city or township where the personal property is 

located. This form is issued under the authority of Public Act 206 of 1893. Additional detailed information on the Small Business 

Taxpayer Personal Property Exemption can be found at www.michigan.gov/statetaxcommission. 

26-000576 Exhibit N. Tax Exemption Affidavit Page 2

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26-000576 Exhibit O. Assessor Note

26-000576 Exhibit O. Assessor Note 

.ssessor's Eyes Only Comment 

i PURCHASED LOTS IN 2014 (LOTS9 TO 12 INCL BLK 

9 

- SPLIT/COMBINED TO 006-209- 

- 013-00 FROM 006-209-005-00) CORRECTED LEGAL FOR 2016. 

~ 2011 TV 8,543 (BOUGHT IN 2011 - UNCAPPED IN 2012). 

2012 TV 16,644 (UNCAPPED). 

oye 

2013 TV 24,644 (HE TOOK OUT A GARAGE BUILDING PERMIT - BUT NEVER PUT IT UP) 

NEW ADDED TO GARAGE NOT BUILT - PRIOR ASSESSOR REMOVED THE "NEW" IN 2014. 

 2014TV 18,942. 

2015 TV 24,223 (2014 BOUGHT ADDITIONAL LOTS - ADDED AS NEW TO 2015 TV). 

~ 2016 TV 21,994 (CORRECTED RECORD CARD - NO GARAGE AND HOUSE A "PLUS ONE" 

| NOT 2 STORY LOWER CEILING HEIGHT PER OWNER & WELL WATER 

& REMOVED 2 FIX 

BATH - MINUS 3,594 AV/TV FOR CORRECTION TO CARD FOR 2016.). 

~ 2017 - CORRECTED WELL DEPTH FROM 200’ 

TO 50' PER EMAIL FROM OWNER - STATES 

HIS WELL IS ONLY 63' DEEP. (-714 IN AV FOR 2017) 9/13/16.

14

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

HOW TO DETERMINE CLASS OF CONSTRUCTION

Class D

Economy

Class CD

Tract Type

Class C

Standard

Constructed with cost as the

primary determining factor.

Materials and workmanship

may or may not meet Federal 

or local building codes. Base-

ment, if present, of

minimum head room.

Constructed with materials

and workmanship meeting

minimum Federal and local

building codes. Mass pro-

duced from standard plans, 

or prefabricated. The primary

determining characteristic is

that the residence is usually

found among others of same

design or with minor exterior

Construction with average 

quality materials and work-

manship 

from 

stock-type 

plans with little or no archi-

tectural change. Some interi-

or and exterior aesthetic

features available as stock

items. Built-ins few and of

average quality. Interior sur-

faces drywall.

Exterior Walls

Height

8 feet

8 feet

8 feet

Sheathing

1/2" insulation board

1/2" insulation board

1/2" insulation board

Insulation

3-1/2” batt

3-1/2" batt

3-1/2" batt

Interior

3/8" drywall

3/8" drywall

1/2" drywall

Roof

210# asphalt shingles

235# asphalt shingles

235# asphalt shingles

1/2” oriented strand board

1/2” oriented strand board

1/2" plywood

2" x 4" truss, 24" o.c.

2" x 4" truss, 24" o.c.

2" x 6" rafters, 16" o.c.

Interior Partitions

Partition height

8 feet

8 feet

8 feet

Partition surface

3/8" drywall

3/8" drywall

3/8" drywall

Trim

Softwood

Softwood

Softwood

Softwood and linoleum or

Softwood and vinyl, carpet

Carpet and pad with under-

carpet and pad and linoleum

and pad and vinyl sheets

layment and vinyl sheet

Basement Walls

10 course, 8" concrete block

10 course, 8" concrete block

11 course, 8" concrete block

Basement Floors

Concrete

Base

3" gravel base

4" gravel base

4" gravel base

Floor Construction

1/2" plywood

1/2" plywood

3/4" plywood

Joists

2" x 8", 16" o.c.

2" x 8", 16" o.c.

2" x 10", 16" o.c.

Exhibit P. Assessor's Manual, Determining Class of Construction

26-000576 Exhibit Q. 2025 Flooding Pictures Page 1

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SINGLE - FAMILY DETACHED 

26-000576 Exhibit R. Class D Page 

1 

SPECIFICATIONS 

CLASS D 

and calculations. 

The 

materials 

listed 

below 

are 

typical 

of 

a 

Class 

D 

house. 

Variations 

from 

these 

specifications can 

be 

found. 

Substitute materials 

of equivalent price and 

quality may be used 

in place 

of the materials 

listed below. The 

pricing 

examples and 

the adjustments and additions section contain types 

of variations which normally require adjustments. 

NOTE: 

The 

single-family 

sections, 

include 

base 

interior 

wall 

height 

of 

8 

feet 

for 

each 

floor. 

For 

each 

foot 

of 

variation, 

add 

to 

or 

deduct 

from 

that 

portion 

of 

the 

residence 

base 

cost 

only: 

4% 

for 

all 

residence 

exterior 

masonry walls, 

including 

brick and 

stone veneers; 3% 

for siding 

exterior walls. See Page 

4 

for further information 

EXTERIOR WALLS: either A or B 

A) WOOD FRAME with siding of: 

Aluminum 

Wood 

Vinyl 

Cement fiber 

Asphalt 

Brick veneer 

BASIC WALL STRUCTURE includes: 

Building paper 

1/2” insulation board 

3 1/2” batt insulation 

2" x 4” studs, 16” o.c. 

3/8” drywall 

Interior surface painted, one coat 

Two exterior doors 

One aluminum storm and screen door 

B) MASONRY CONSTRUCTION 

8” Concrete block 

Interior surface painted, one coat 

Two exterior doors 

One aluminum storm and screen door 

WINDOWS: (10% of wall area) 

Wood double hung 

ROOF: 

4/12 pitch 

210# asphalt shingle 

Felt 

1/2” oriented strand board 

2" x 4” truss, 24” o.c. 

INTERIOR PARTITIONS AND FINISH: 

8’ high walls 

3/8” drywall, two sides 

Painted, one coat, two sides 

2" x 4” studs, 16” o.c. 

Softwood trim 

Flush, hollow-core doors 

FLOOR FINISH: 

80% softwood or carpet w/ pad and underlayment 

20% linoleum or vinyl sheet with underlayment 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

CEILING: 

3/8” drywall 

Painted, one coat 

12” insulation 

EXCAVATION: 

10-course basement 

BASEMENT WALLS: 

10-course, 8” concrete block 

8” x 16” footings 

Waterproofing 

Perimeter insulation 

Drain tile, one side 

BASEMENT FLOOR: 

3” gravel base 

3” concrete floor 

FLOOR CONSTRUCTION: 

1/2” plywood 

2" x 8” joists, 16” o.c. 

Bridging 

Wood beam 

Wood posts 

HEATING AND AIR CONDITIONING: 

Gas fired forced air furnace with cold air 

return ducts 

ELECTRIC: 

100-Ampere, 110/220-Volt system 

Romex wiring 

Unfinished area, Non-metallic 

PLUMBING: 

White fixtures: 

One lavatory 

One water closet 

One bathtub with shower 

One single-compartment kitchen sink 

One 30-gallon water heater 

One floor drain 

BUILT-IN UNITS: 

Laminated plastic kitchen cabinets: 

12’ base with laminated plastic top 

8’ wall mounted, 30” high 

2’ wall mounted, 18” high 

Open-riser basement stairs 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited. 

27

14

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved.

$Q\UHSULQWLQJGLVWULEXWLRQPRGL¿FDWLRQUHYHUVHHQJLQHHULQJRUFUHDWLRQRIGHULYDWLYHZRUNVLVVWULFWO\SURKLELWHG

HOW TO DETERMINE CLASS OF CONSTRUCTION

Class D

Economy

Class CD

Tract Type

Class C

Standard

Constructed with cost as the

primary determining factor.

Materials and workmanship

may or may not meet Federal 

or local building codes. Base-

ment, if present, of

minimum head room.

Constructed with materials

and workmanship meeting

minimum Federal and local

building codes. Mass pro-

duced from standard plans, 

or prefabricated. The primary

determining characteristic is

that the residence is usually

found among others of same

design or with minor exterior

PRGL¿FDWLRQV

Construction with average 

quality materials and work-

manship 

from 

stock-type 

plans with little or no archi-

tectural change. Some interi-

or and exterior aesthetic

features available as stock

items. Built-ins few and of

average quality. Interior sur-

faces drywall.

Exterior Walls

Height

8 feet

8 feet

8 feet

Sheathing

1/2" insulation board

1/2" insulation board

1/2" insulation board

Insulation

3-1/2” batt

3-1/2" batt

3-1/2" batt

Interior

3/8" drywall

3/8" drywall

1/2" drywall

Roof

210# asphalt shingles

235# asphalt shingles

235# asphalt shingles

1/2” oriented strand board

1/2” oriented strand board

1/2" plywood

2" x 4" truss, 24" o.c.

2" x 4" truss, 24" o.c.

2" x 6" rafters, 16" o.c.

Interior Partitions

Partition height

8 feet

8 feet

8 feet

Partition surface

3/8" drywall

3/8" drywall

3/8" drywall

Trim

Softwood

Softwood

Softwood

)ORRU¿QLVK

Softwood and linoleum or

Softwood and vinyl, carpet

Carpet and pad with under-

carpet and pad and linoleum

and pad and vinyl sheets

layment and vinyl sheet

Basement Walls

10 course, 8" concrete block

10 course, 8" concrete block

11 course, 8" concrete block

Basement Floors

Concrete

ÀRRU

ÀRRU

ÀRRU

Base

3" gravel base

4" gravel base

4" gravel base

Floor Construction

6XEÀRRU

1/2" plywood

1/2" plywood

3/4" plywood

Joists

2" x 8", 16" o.c.

2" x 8", 16" o.c.

2" x 10", 16" o.c.

26-000576 Exhibit S. CLass/ Story Height/ Depreciation Page 1

26-000576 Exhibit S. CLass/ Story Height/ Depreciation Page 2 

GUIDE TO SELECTING STORY HEIGHT 

1 Story 

A 1-story residence 

has 

no 

attic and one floor of living 

area at or near grade level. 

1+ Story 

A 1-story residence with an 

unfinished 

attic 

(having 

a 

ceiling 

height 

of 

at 

least 

7 

feet) with a floor and an area 

approximating 25% of that of 

the first floor. 

1-1/4 Story 

A 

1-story 

residence 

with 

a 

finished attic and an attic area 

(where the ceiling height is at 

least 

7 

feet) 

approximately 

25% of that of the first floor. 

1-1/2 Story 

A 

1-story 

residence 

with 

a 

finished attic and an attic area 

(where the ceiling height is at 

least 

7 

feet) 

approximating 

50% of that of the first floor. 

If the attic 

is unfinished, use 

1-1/4-Story. 

Attached Garage 

Attached garage, a structure for automo- 

biles, has one or two walls in common 

with the residence. 

16 

GARAGE TYPES 

Detached Garage 

Detached garage is free- standing, 

separate from the residence. 

Pea 

Carport 

Aroofed cover for automobiles, usually 

attached to residence and either open 

or enclosed by one or two walls. 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited.

26-000576 Exhibit S. CLass/ Story Height/ Depreciation Page 3 

DEPRECIATION 

In the cost approach for most structures, the appraiser 

must 

deduct 

depreciation 

from 

the 

estimate 

of 

cost 

new, because an 

old 

or used 

property 

is 

usually less 

valuable 

than 

a 

similar 

new 

one. 

Appraisal 

depreciation 

is 

defined 

as 

a 

loss 

in 

value 

resulting 

from 

physical 

deterioration, 

functional 

obsolescence 

and 

economic 

obsolescence. 

These 

three 

categories 

of 

depreciation 

are 

defined 

in 

the 

appraisal 

theory 

section 

of Volume 

Ill 

of 

the 

manual. 

However, 

there 

are many times when the appraiser 

will estimate 

total 

depreciation directly, instead 

of, 

or as a check against, 

the 

results 

found 

by 

estimating 

each 

category 

separately. 

An 

estimate 

of 

total 

normal 

depreciation, 

expressed 

as 

a 

percent 

of 

the 

cost 

of 

reproduction 

or 

replacement new, can be made if the appraiser: 

22 

rates 

the 

physical 

condition 

of 

the 

building 

and 

its degree 

of desirability and 

usefulness, 

using the system described below as 

a guide. 

uses 

this 

rating as 

a check on the remaining 

condition 

for 

the 

building's 

age 

indicated 

by 

the depreciation 

table 

on 

the 

following 

page. 

Rating 

Description 

Excellent 

Building is in perfect condition, very 

attractive and highly desirable. 

Very Good 

Slight evidence of deterioration, still 

attractive and quite desirable. 

Good 

Minor deterioration visible, slightly less 

attractive and desirable, but useful. 

Average 

Normal wear and tear is apparent, 

average attractiveness and desirability. 

Fair 

Marked deterioration, rather unattractive 

and undesirable but still quite useful. 

Poor 

Definite deterioration is obvious, 

definitely undesirable and barely usable. 

Very Poor 

Condition approaches unsoundness, 

extremely undesirable and barely usable. 

Unsound 

Building is definitely unsound and 

practically unfit for use. 

Rating 

can 

be 

done 

during 

inspection 

using 

these 

definitions 

and 

the 

corresponding 

percent 

conditions. 

These 

are 

the same terms prospective 

buyers would 

use when 

inspecting 

a home. Sound 

valuation theory 

presupposes 

the existence 

of prospective buyers 

with 

intelligence 

enough 

to 

compare 

the 

advantages 

and 

disadvantages 

of 

competing 

properties, 

then 

rate 

each 

one 

according 

to 

its 

physical 

condition 

and 

degree of desirability and usefulness. 

Corresponding 

Percent Condition 

Mid Point 

95 — 100% 

98% 

85-94% 

90% 

75-84% 

80% 

60 — 74% 

67% 

45 — 59% 

52% 

30-44% 

37% 

20-29% 

25% 

00-19% 

10% 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited.

26-000576 Exhibit S. CLass/ Story Height/ Depreciation Page 4 

DEPRECIATION TABLE FOR RESIDENCES 

(All Classes) 

Age 

Remaining Condition 

Age 

Remaining Condition 

1 

99% 

31 

69% 

2 

98% 

32 

68% 

3 

97% 

33 

67% 

4 

96% 

34 

66% 

5 

95% 

35 

65% 

6 

94% 

36 

64% 

7 

93% 

37 

63% 

8 

92% 

38 

62% 

9 

91% 

39 

61% 

10 

90% 

40 

60% 

11 

89% 

41 

59% 

12 

88% 

42 

58% 

13 

87% 

43 

57% 

14 

86% 

44 

56% 

15 

85% 

45 

55% 

16 

84% 

46 

54% 

17 

83% 

47 

53% 

18 

82% 

48 

52% 

19 

81% 

49 

51% 

20 

80% 

50 

50% 

21 

79% 

51 

49% 

22 

78% 

52 

48% 

23 

77% 

53 

47% 

24 

76% 

54 

46% 

25 

75% 

55 

45% 

26 

74% 

Older 

45% 

27 

73% 

28 

72% 

The depreciated condition will be held at 45% as long 

29 

71% 

as the residence is habitable 

30 

70% 

Age = Tax Year - date of construction 

Example: A 2025 assessment is being figured for a building constructed in 2005. The age is 20 years. 

The 

appraiser 

is 

to 

recognize 

exceptional 

maintenance, 

remodeling, 

replacements, 

and 

additions 

in 

adjusting 

the 

% 

condition 

from 

that 

listed 

in 

this 

table 

to 

the 

actual observed 

condition. 

Exceptionally 

poor maintenance 

is 

also 

to be recognized. 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

23 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited.

SINGLE 

- FAMILY DETACHED 

SPECIFICATIONS 

CLASS CD 

and calculations. 

The materials listed below are typical of a Class CD house. Variations from these specifications can be found. 

Substitute materials of equivalent price and quality may be used in place of the materials listed below. The pricing 

examples 

and 

the adjustments and 

additions 

section 

contain 

types 

of variations which 

normally 

require 

adjustments. NOTE: The single family sections, include base interior wall height of 8 feet for each floor. For each 

foot of variation, add to or deduct from that portion of the residence base cost only: 4% for all residence exterior 

masonry walls, including brick and stone veneers; 3% for siding exterior walls. See Page 4 for further information 

EXTERIOR WALLS: either A or B 

A) 

WOOD FRAME with siding of: 

Aluminum 

Wood 

Vinyl 

Cement fiber 

Brick veneer 

BASIC WALL STRUCTURE includes: 

Building paper 

1/2" insulation board 

2" x 4" studs, 16" o.c. 

3 1/2" batt insulation 

3/8" drywall 

Interior surface painted, one coat 

Two exterior doors 

One aluminum storm and screen door 

B) 

MASONRY CONSTRUCTION 

8" concrete block 

Rigid insulation board 

3/8" drywall on furring 

Interior surface painted, one coat 

Two exterior doors 

One aluminum storm and screen door 

WINDOWS: (10% of wall area) 

Wood sliding 

Wood storms and screens 

ROOF: 

4/12 pitch 

235# asphalt shingle 

Felt 

1/2” oriented strand board 

2" x 4" truss, 24" o.c. 

Gutters and downspouts 

INTERIOR PARTITIONS AND FINISH: 

8' high walls 

3/8" drywall, two sides 

Painted, two coats, two sides 

2" x 4" studs, 16" o.c. 

Softwood trim 

Flush, hollow-core doors 

Closet shelving 

FLOOR FINISH: 

80% softwood or carpet w/ pad and underlayment 

20% vinyl sheet with underlayment 

© 2014 Marshall & Swift/Boeckh, LLC, all rights reserved. 

CEILING: 

3/8" drywall 

Painted, one coat 

12" insulation 

EXCAVATION: 

10-course basement 

BASEMENT WALLS: 

10-course, 8" concrete block 

8" x 18" footings 

Waterproofing 

Perimeter insulation 

Drain tile, one side 

BASEMENT FLOOR: 

4" gravel base 

3-1/2" concrete floor 

FLOOR CONSTRUCTION: 

Felt lining 

1/2" plywood 

2" x 8" joists, 16" o.c. 

Bridging 

6" steel I-beam 

3" diameter steel posts 

HEATING AND AIR CONDITIONING: 

Gas fired forced air furnace with cold air returns 

ELECTRIC: 

100-Ampere, 110/220-Volt system 

Romex wiring 

Unfinished area, Non metallic 

PLUMBING: 

White fixtures: 

One lavatory 

One water closet 

One bathtub with shower 

One single-compartment kitchen sink 

One single-compartment laundry tub 

One 30-gallon water heater 

One floor drain 

BUILT-IN UNITS: 

Laminated plastic kitchen cabinets: 

16' base with laminated plastic top 

8' wall mounted, 30" high 

6' wall mounted, 18" high 

Open-riser basement stairs 

43 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, 

is strictly prohibited.

26-000576 Exhibit U. Agricultural Classifications Page 

1 

FARM BUILDINGS 

This 

section 

contains 

cost 

data 

for 

agricultural 

buildings and other structures and equipment most 

commonly found on farms. Each page contains written 

specifications 

showing 

the 

structural 

components 

used 

to calculate the base building 

cost, shown 

in 

tables as dollars for the entire structure or as costs per 

square foot. 

Adjustment tables are provided so allowances can be 

made when a structure’s components vary from those 

specified. 

Some 

pages 

also 

provide 

costs 

of 

equipment that might be associated with the structure 

described on that page. For wall height adjustments 

on buildings with high pitched roofs, use the height to 

the eaves, plus one-half the distance from the eaves 

to the ridge for the effective wall height with which to 

enter the story height multiplier table. 

Costs are averages of final costs including architects’ 

fees, 

contractors’ overhead 

and 

profit, 

and 

cost 

of 

interim financing. They do not represent any building 

illustrated, 

except 

as 

the 

building 

is 

included 

in 

the averages. 

The costs provided include professional construction 

labor. Agricultural 

structures may 

be 

built 

by small 

crews 

of 

nonunion 

labor 

doing 

all 

the 

masonry, 

carpentry, 

steel 

and 

roofing 

work. 

Electrical 

work, 

plumbing 

and 

painting 

are 

usually 

contracted 

separately. 

Farm 

or 

ranch-built 

buildings 

must 

be 

graded 

according 

to 

the 

quality 

of 

workmanship 

and 

sometimes the value of the labor is very low, bringing 

the 

end 

costs 

below 

those 

listed. 

For 

buildings 

constructed by the owner, often using some second- 

hand material, 15%—-30% may be deducted to reflect 

proper wage rates and lack of job supervision relative 

to the quality of the work. When the farm is an estate 

or showplace, up to 25% can be added for such items 

as Thermopane windows, residential type roofing, tiled 

floors or walls and extraordinary craftsmanship. 

When applicable, each occupancy has costs for the 

various classes 

of construction—-C, 

D, 

DpoLge, DHoor 

ArRcH and 

S. 

Pole construction 

is very common 

on 

farms; it is contained in Class D. These classes of con- 

struction are the same as those used in the commercial 

and industrial cost schedules, and are not to be con- 

fused with the class designations in the residential cost 

schedules. 

CLASS DEFINITIONS: FARM BUILDINGS 

The Class of Construction 

is the basic subdivision 

in 

the Michigan Assessor’s Manual, dividing all buildings 

into 

four 

basic 

cost 

groups 

by 

type 

of 

framing 

(supporting columns and 

beams), 

walls, 

floors and 

roof structures. 

Class C buildings have masonry or concrete exterior 

walls, 

and wood 

or steel 

roof and 

floor structures, 

except for concrete slab on grade. 

Class 

D buildings generally have wood frame, floor 

and roof structure. They may have a concrete floor on 

grade 

and 

other 

substitute 

materials, 

but 

are 

considered combustible construction. They may have 

dirt floors. 

Class DroLE buildings have wood pole or post frames 

with metal walls and roof. They may have a concrete 

floor on grade or a dirt floor. This class includes all the 

pre-engineered pole- or post-frame buildings. 

Class DHoop ARcH (another subset of Class D) build- 

ings 

are characterized 

by combustible, 

prefabricat- 

ed, wood-post and tubular-steel, semicircular (hoop- 

quonset shape), framed 

roofs that curve to 

a short 

wooden pony wall or to the ground. The roof and walls 

are generally covered with canvas or a woven vinyl 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

tarp. 

Ground 

floors 

are 

typically 

dirt 

or 

can 

be 

a 

concrete slab. 

Class 

S buildings have frames, 

roofs, and walls 

of 

incombustible metal. They may have concrete floors 

on grade or dirt floors. This class includes all the pre- 

engineered 

metal 

buildings. The Class 

S slant-wall 

has a light open-steel skeleton modified A slant frame 

and wall shape. 

In each class, there will be variations, combinations, 

and subclasses, but for the purposes 

of pricing the 

major elements of the building should be considered 

in selecting costs from the tables. Thus, 

if a building 

which 

is otherwise in Class S has girts and purlins or 

nailers 

that 

are 

wood, 

the 

costs 

for 

the 

Class 

S 

building may 

still 

be 

representative, 

or 

a 

Class 

C 

building may have concrete plank floors instead 

of 

wood. 

Interpolations may be made 

if the appraiser 

feels the building overlaps two classes sufficiently to 

affect the result. 

Further details and sketches of the various construction 

types 

will 

be 

found 

in 

the 

commercial/industrial 

chapters. The following table summarizes the indicators 

of construction class. 

219 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited.

OCCUPANCY 

DESCRIPTION: 

26-000576 Exhibit U. Agricultural Classifications Page 2 

GREENHOUSES 

INCLUDED IN COSTS: Architects’ fees and contractors’ 

Enclosures 

used 

to 

regulate 

the 

climatic 

conditions 

for germinating 

and growing various plants and vegetables. 

overhead and profit. 

NOT INCLUDED 

IN COSTS: Heating or automated 

watering systems, shade curtains and planting benches. 

STRAIGHT-WALL STRUCTURES 

CLASS 

TYPE 

Sos 

EXTERIOR WALLS 

INTERIOR FINISH 

LIGHTING & PLUMBING 

Wood frame, glass or fiberglass 

Adequate electrical and hose 

Average 

$14.65 

covering, some vents 

Gravel, some concrete 

bibs 

| 

Wood frame, fiberglass walls, 

Minimum electrical, lighting 

D 

Fair 

9.53 

double polyethylene roof cover 

Gravel floor 

and water 

Low Cost 

6.21 

Post frame, fiberglass end walls, 

Dirt floor 

Minimum equipment outlet 

- 

double polyethylene cover 

and hose bibs 

Cheap 

5.51 

ee are spacing, 

Dirt floor 

No electrical, hose bib only 

Excellent 

46.00 

Be smmucent sandwich 

Concrete floor, drains 

Good lighting and plumbing 

Heavy frame, good sandwich panels, 

Adequate electrical, good 

Very Good 

38.00 

good wall and roof vents 

Good concrete walks 

fixtures and water service 

Good metal frame, tempered glass, 

Adequate electrical and water 

Good 

31.25 

polycarbonate or acrylic, good vents 

Concrete walks 

service 

Metal frame, glass or fiberglass 

Adequate electrical and hose 

s 

Average 

14.60 

covering, some vents 

Gravel, some concrete 

bibs 

| 

Metal frame, double polyethylene 

Minimum electrical, lighting 

Fair 

9.93 

arch roof, fiberglass walls 

Gravel floor 

and water 

Metal frame, fiberglass end walls, 

" 

Minimum equipment outlet and 

Low Cost 

6.77 

double polyethylene cover 

Dirt floor 

hose bib 

Cheap 

6.02 

a 

vac® spacing, 

Dirt floor 

No electrical, hose bib only 

HOOP (ARCH-RIB/QUONSET) STRUCTURES 

Light built-up wood arch, fiberglass 

" 

Minimum equipment outlet 

D 

Low Cost 

$5.79 

ends, double polyethylene cover 

Dirt floor 

and hose bibs 

Good translucent sandwich panels, 

Adequate electrical, good 

Very Good 

26.75 

heavy frame, pitched peak, vents 

Good concrete walks 

fixtures and water service 

Good polycarbonate or acrylic 

Adequate electrical and water 

Good 

21.95 

cover, roof and wall vents 

Concrete walks 

service 

s 

Average 

10.35 

fiberglass bance 

on light arch 

Gravel, some concrete 

pdequate electrical and hose 

. 

Pipe or light tubular arch, double 

Minimum electrical, lighting 

Fair 

7.10 

poly., fiberglass ends & knee walls 

Gravel floor 

and water 

Trussed pipe arch, double polyethylene 

. 

Minimum equipment outlet 

Low Cost 

4.88 

cover, fiberglass end walls 

Dirt floor 

and hose bibs 

Cheap 

4.34 

a 

wade spacing, 

Dirt floor 

No electrical, hose bib only 

For modified hoop structures (3’ straight side wall), add 5%. 

SHADE SHELTERS 

Light wood posts and girders, shade 

Average 

$3.37 

netting cover 

Some gravel 

No electrical, hose bibs only 

D 

No walls, wood posts and cable, flat 

" 

. 

Low 

2.48 

shade netting roof 

Dirt floor 

Hose bibs only 

Average 

3.70 ra girders, 

Some gravel 

No electrical, hose bibs only 

Ss 

No walls, steel pipe and cable, flat 

" 

" 

Low 

2.77 

shade netting roof 

Dirt floor 

Hose bibs only 

LATH SHADE HOUSES 

D 

Average 

$7.34 

{Wood skeleton frame, spaced wood 

Gravel, some concrete walks 

Equipment outlets and hose 

S 

Average 

12.70 

Metal skeleton frame, spaced 

Gravel, some concrete walks 

Equipment outlets and hose 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited. 

269

26-000576 Exhibit U. Agricultural Classifications Page 3 

GREENHOUSES 

REFINEMENTS: 

This 

page 

provides major adjustments 

to 

the 

base 

costs 

on 

the 

previous 

page. 

Follow Steps 

1 

through 

5 

to 

attain 

final 

costs, 

adjusted 

for lump sums, 

heating 

and 

cooling, 

story 

height, 

floor area/perimeter 

ratio, 

and locality. 

1 

| AbJusTmENTS 

COST RANGE 

Humidifiers, each... 

..... 

$615.00 

- $3,050.00 

Exhaust fan cooling assembly, per. sq. ft. of pad ........................ 

1,070.00 

- 

2,875.00 

Water-drip humidity pad assembly, per sq. ft. ofpad ............................ 

19.40 

- 

31.00 

Automatic vent and/or environmental controls, perunit .......................... 

1,070.00 

- 

2,750.00 

Automatic chemical injectors (excluding tanks), perunit ......................... 

3,575.00 

- 

6,350.00 

Automatic water controls, per unit 

.......... 

403.00 

- 

1,020.00 

Traveling boom sprayer, per linear foot of rail 

................................. 

65.50 

- 

137.00 

Roof shade curtains, per sq. ft. of cover,man ................. 

1.05 

- 

1.30 

Hinged sidewall vents, manual, per linear foot ................................. 

4425 

- 

53.00 

Automatic sidewall curtain assembly, per linear foot 

18.15 

- 

23.85 

Concrete Curb per linear 

foot 

. 

. 

. 

. 

. 

Ce 

3.96 

- 

8.72 

Stem Knee Walls. Per linear foot ........................................... 

16.90 

- 

21.05 

MISCELLANEOUS SQUARE FOOT COSTS 

Electrical: Low Cost $.33 

; Average, $1.02; Good, $2.07; Excellent, $3.59 

Floors or walks: Dirt, $.33 - $.52; Gravel, $.73 - $1.06; Asphalt, $2.80 - $4.57; Concrete, $4.12 - $6.03 

Water system, plastic: Spray, $.27 - $.44; Mist, $.40 - $.68; Drip tube, $.47- $.78 

Planting benches, per square foot of bench: Plastic, $5.11 

- $8.15; Wood slat, $8.08 - $9.21; Solid propagating, $8.59 - $15.35 

2 

HEATING AND COOLING 

3 

HEIGHT REFINEMENTS 

These 

costs 

are 

averages 

of 

total 

installed 

cost 

of 

STORY HEIGHT MULTIPLIERS 

the 

entire 

heating 

or 

cooling 

installation 

including 

its 

Multioly 

b 

by 

follow 

tinier 

f 

PT 

prorated 

share 

of 

contractors’ 

overhead 

and 

profit 

ultiply 

base cost 

y following multiplier 

for any variation in 

and architects’ fees. 

average story height. 

Hot water or steam «+. 

$7.13 

Average Wall Height 

Square Foot Multiplier 

7 

973 

8 

.983 

Gasfurnaces ....................... 

4.78 

9 

‘991 

10 

1.000 (base) 

Suspended gas heaters ............... 

4.09 

1 

1.009 

. 

Ca 

12 

1.018 

add for fan-jet duct distribution ....... 

1.44 

13 

1.027 

— 

14 

1.036 

Ventilation, fansonly .................. 

0.82 

16 

1.055 

18 

1.074 

4 

Average 

AVERAGE PERIMETER 

Average 

Floor Area, 

Floor Area, 

Sq. Ft./Story 

90 

120 

200 

300 

500 

600 

800 

1000 

1200 

1400 

1600 

1800 

2000 

sq. Ft. Story 

500 

1.710 

1.750 

1.840 

en 

— 

- 

-. 

500 

1,000 

1650 

1670 

1.720 

1.780 

 -- 

— 

— 

— 

J 

— 

— 

— 

— 

1,000 

2,000 

1.360 

1.370 

1.410 

1.450 

-—- 

J 

— 

— 

— 

— 

— 

— 

— 

2,000 

4,000 

—- 

1170 

1200 

1240 

1320 

— 

— 

J 

— 

— 

— 

— 

4,000 

5,000 

J 

~~ 

1150 

1.160 

1.180 

1.190 

 -— 

— 

J 

— 

— 

— 

— 

5,000 

6,000 

J 

— 

— 

1110 

1.130 

1.140 

— 

J 

— 

— 

—— 

— 

6,000 

8,000 

— 

— 

—— 

1040 

1.060 

1.070 

1.080 

— 

— 

— 

— 

— 

8,000 

10,000 

—-- 

—— 

——- 

.950 

990 

1.000 

1.020 

1.040 

—-- 

——- 

——- 

—— 

-— 

10,000 

20,000 

—- 

-— 

.830 

.840 

.860 

.880 

—- 

20,000 

25,000 

em 

em 

= 

800 

820 

840 

860 

o-oo 

25,000 

50,000 

em 

eee 

880 

700 

720 

740 

ee 

eae 

50,000 

100,000 

— 

— 

— 

— 

— 

— 

— 

580 

.590 

600 

610 

— 

— 

100,000 

200,000 

eee 

“eee 

eee 

eee 

B50 

560 

570 

580 

 .590 

200,000 

5 

USE COUNTY MULTIPLIERS IN MULTIPLIER SECTION. 

270 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited.

26-000576 Exhibit U. Agricultural Classifications Page 4 

FARM BUILDING DEPRECIATION SCHEDULE 

(Except residences and residential garages) 

REMAINING CONDITION 

REMAINING CONDITION 

Age 

Silos 

Buildings 

Age 

Silos 

Buildings 

97% 

98% 

32% 

48% 

95% 

96% 

30% 

47% 

92% 

94% 

29% 

46% 

90% 

92% 

27% 

45% 

87% 

90% 

26% 

44% 

85% 

88% 

24% 

43% 

To 

82% 

86% 

23% 

42% 

8 

80% 

84% 

39 

21% 

41% 

9. 

77% 

82% 

40 oo 

20% 

40% 

10. 

75% 

80% 

x 

39% 

i 

72% 

78% 

42 

38% 

12 

70% 

76% 

43 

37% 

13 

67% 

74% 

44 

35% 

14 

65% 

72% 

45 

35% 

16 

62% 

70% 

46 

34% 

16... 

60% 

68% 

47 

33% 

17 co 

57% 

66% 

48 

32% 

18 

55% 

64% 

49 Lo 

31% 

19. 

52% 

62% 

50... 

30% 

20. 

50% 

60% 

51 

29% 

21 

48% 

59% 

52 

28% 

47% 

58% 

27% 

45% 

57% 

26% 

44% 

56% 

25% 

42% 

55% 

24% 

41% 

54% 

23% 

39% 

53% 

22% 

38% 

52% 

21% 

36% 

51% 

20% 

35% 

50% 

Older ............. 

20% 

31. 

33% 

49% 

Age = Tax Year - date of construction 

Example: 

A 

2025 

assessment 

is 

being 

figured 

for 

a 

building 

constructed 

in 

2005. 

The 

age 

is 

20 

years. 

It 

is 

recognized 

that 

exceptional, 

as 

well 

as 

poor 

maintenance, 

remodeling, 

replacements, 

and 

other 

factors 

can 

cause 

a 

deviation 

from 

typical 

experience. 

Where 

the 

use 

of 

the 

concept 

of 

effective 

age 

is 

desirable 

and/or 

an 

overall 

observed 

condition 

is employed, 

it 

is recommended 

that 

the 

appraiser 

refer 

to 

the 

narrative 

building 

section 

definitions and their corresponding percent condition ranges found on Page 22 of the Residential Section. 

© 2025 Marshall & Swift/Boeckh, LLC, all rights reserved. 

283 

Any reprinting, distribution, modification, reverse engineering, or creation of derivative works, is strictly prohibited.

26-000576 Exhibit V1. 2016 Property Card Page 1

26-000576 Exhibit V1. 2016 Property Card Page 

1 

Parcel Number: 

31-006-209-013-00 

Jurisdiction: 

FRANKLIN TOWNSHIP 

County: 

HOUGHTON 

Printed on 

03/14/2016 

Grantor 

Grantee 

Sale 

Sale 

Tnst. 

|Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

EKDAHL STEVEN 

& 

LISA 

SULLIVAN ROGER 

1,201) 

10/31/2014 

{QC 

FAMILY 

2014R-05654 

0.0 

EKDAHL ELEANORE ETAL 

SULLIVAN ROGER 

50,000{ 

01/18/2011 

[WD 

FAMILY 

2011/0363 

100.0 

EKDAHL PAUL 

& ELEANORE 

EKDAHL ELEANORE ETAL 

1; 

08/30/2007 

{QC 

$1 

NO CONSIDERATION 

2007R-04927 

0.0 

Property Address 

Class: 

401 RESIDENTIAL 

[zoning: 

(Bat Iding—Permig(s) 

Date 

Number 

Status 

21306 MAIN 

ST 

School: 

31010-HANCOCK SCHOOLS 

S! 

GORY 

10/21/2012 

{12-254 

SELECT 

STA 

P.R.E. 

100% 

01/22/2011 

GARAGE /OUTBLDG TTS 

08/10/2011 

11-157 

FOLLOWUP 

N 

Owner's Name/Address 

5 

MAP 

#: 

SULLIVAN ROGER 

2016 Est 

TCV 82,993 TCV/TFA: 

98.80 

EKDAHL STEPHANIE 

: 

= 

21306 MAIN ST 

X 

|Improved 

| 

[vacant 

Land Value Estimates 

for Land Table 3.RESIDENTIAL 

HANCOCK MI 

49930 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

i 

Flat Value: 

30,000 

peer 

Dirt Road 

x 

fox Description 

Clavel nomi 

0.00 Total Acres 

Total Est. Land Value = 

30,000 

FB-9-5 

LOTS 

13, 

14, 

15 

& 

16 BLK 

9 

PLAT 

OF 

Paved Road 

: 

CONCORD CITY. 

AND 

S{otn Sever 

Land Improvement Cost Estimates 

LOTS 

9, 

10, 

11 

& 

12 

BLK 

9 PLAT OF 

Sidewalk 

Description 

Rate 

CountyMult. 

Size 

%Good 

Cash Value 

CONCORD CITY. 

Water 

Shed: 

Wood Frame 

ri 

1.00 

350 

48 

1,27, 

(SPLIT FROM 006-209-005-00/COMBINED TO 

Sewer 

Total Estimated Land Improvements True Cash Value 

= 

1,271 

006-209-013-00) 

Electric 

ae 

ea 

te 

Comments/Influences 

Gas 

Curb 

Street Lights 

i 

Standard Utilities 

| 

Underground Utils. 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

on 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of} 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

(2016 

15,000; 

26,497 

41,497 

24,295¢C 

+ 

— 

2015 

15,000; 

22,958 

37,958 

24,223C 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

Licensed To: 

Township 

of Franklin, 

County 

iis 

107000 

tals 

21508 

18,9040 

of Houghton, 

Michigan 

2013 

0 

24,644 

24,644 

24,6448 

*** 

Information herein deemed reliable 

but 

not guaranteed***

26-000576 Exhibit V1. 2016 Property Card Page 2

( 

26-000576 Exhibit V1. 2016 Property Card Page 2 

Residential Building 

1 

of 

1 

Parcel Number: 

31-006-209-013-00 

Printed 

on 

RN 

03/14/2016 

"Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Deckd 

(17) 

Garage 

3 

X 

[Single Family 

Eavestrough 

Gas 

0il 

Elec. 

Appliance Allow. 

Interior 

1 Story |Area Type 

| 

Year Built: 

2011 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook Top 

Interior 

2 

Story 

T8lWGEP 

(1 Story] 

Car Capacity: 

Town Home 

0iFront Overhang 

- 

Dishwasher 

2nd/Same 

Stack 

y 

Class: 

CD 

Duplex 

0i{Other Overhang 

es — aE 

Be 

Garbage Disposal 

Two Sided 

Exterior: 

Siding 

A-Frame 

rT 

- 

Toca 

LT 

Wj 

vers 

Bath Heater 

Exterior 

1 Story 

Brick Ven.: 

0 

(3) 

fntersor 

Forced Hot Water 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

Woed. 

Frame 

Drywall 

Plaster 

Elecgric) Baseboard 

Hot Tub 

Prefab 

1 

Story 

Common Wall: 

Detache 

Paneled 

Wood T&G 

os or 

fe 

F 

Unvented Hood 

Prefab 

2 Story 

Foundation: 

18 Inch 

Bui 

: 

: 

> 

dC 

IAI, 

nsLEoon 

Vented Hood 

Heat Circulator 

Finished 

2: 

pope 

gor 

Baal were 

Electric Nall Heat 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

HER 

[EET 

[Ex 

[ 

[ord 

| 

[Min 

Spage Heater 

Jacuzzi Tub 

Wood Stove 

Mech. 

Doors: 

2 

a Built 

Be Re 

Tse oF Closots 

a 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

896 

orced 

Hea 

00 

+ 

Oven 

5 

= 

% 

Good: 

0 

Condition 

for Age: 

[tg 

| 

[ozd 

[Small 

Hear EID 

yy 

1 

Microwave 

Sos = 

52-700 

Storage Area: 

0 

Excellent 

Doors 

| 

[solid] 

[H.-C 

No Heating/Cooling 

Standard Range 

u 

Ad 

: 

No Conc. 

Floor: 

0 

Central Air 

Self Clean Range 

Floor Area: 

540 

CnbyMult I 

Room List 

(5) 

Floors 

Total Base Cost: 

68,990 

X 

1.360 

[Bsmnt Garag 

. 

Wood Furnace 

Sauna 

Total 

B 

N 

. 

93.827 

E.C.F 

Basement 

Kitchen: 

= 

Trash Compactor 

Od. 

(2836 

ASW 

© 

’ 

RAI oor 

| 

1st Floor 

Other: 

(12) 

Electric 

Central Vacs 

Total Depr Cost: 

47,451 

X 

1.090 

{Carport Area: 

| 

2nd Floor 

Other: 

0[amps Service 

Security System 

|EStimated T.C.V: 51,722 

Roof: 

| 

Bedrooms 

(6) Ceilings 

No./Qual. 

of Fixtures 

tBtoriss 

Exterior 

Foundation 

Rate 

Bsmnt-Adj 

Heat-Adj 

Size 

Cost 

(1) 

Exterior 

- 

[Ex 

[ord] 

[Hin (§ 1.5 

Story 

Siding 

Basement 

87.29 

0.00 

0.00 

560 

48,882 

Wood/Shingle 

n 

r Additions/Adjustments 

Rate 

i 

Cost 

oi 

iy 

No. 

of Elec. 

Outlets 

(13) “Plumbing 

(Brick 

[Many 

[ 

[ave. 

i 

[Few 

2 Fixture Bath 

1325.00 

(7) 

Excavation 

(13) 

Plumbing 

(14) 

Water/Sewer 

Insulation 

Basement: 

560 

S.F. 

= 

ublic Wat 

1025.00 

: 

Crawl: 

0 

S.F. 

Bverdge Eizbure(s) 

Public 

1025.00 

(2) 

Windows 

Slab: 

0 

S.F. 

1 

|3 Fixture Bath 

17) 

Carag 

———— 

Many 

| 

Large 

Height 

to Joists: 

0.0 

=: Fixture Bath 

lass:CD 

Exterior: 

Siding 

Foundation: 

18 

Inch 

(Unfinished) 

Avg. 

i 

lAvg. 

Softener, 

Auto 

Base Cost 

13.85 

896 

12,410 

Few 

| 

Small 

(8) 

machen 

I. 

Softener, 

Manual 

Mechanical 

Doors 

= 

350.00 

2 

700 

er 

5 

Conc. 

Block 

Solar Water Heat 

Phy/ab. Phy/ Func /Econ/Conb. Good 

48/100/100/100(15.0,) 

Depr.Cost 

= 

42,672 

00 

i 

as 

5 

Poured Conc. 

No Plumbing 

Depseciated 

Items: 

ico” 

— 

Teen 

its 

Stone 

Extra Toilet 

16) 

Porche 

i 

[romper 

Treated Wood 

Extra Sink 

i 

Story), Standard 

46.45 

©7 div 

78 

3,623 

bs 

te 1 

Concrete 

Floor 

Bepidrdte 

Shower 

County Multiplier 

= 1.36 

=> 

KH «(232 $2/cpst New 

= 

4,927 

Coens 

9] 

Pasenent Finish 

Ceramic Rae Floor | phy/Ab. Phy/Func/Econ/Comb. 

3Good= 97/100/100/100/97.0, 

Depr.Cost =9/65,%4 4,780 

ce 

Ceramic Tile Wains 

Total Depreciated Cost 

= 

47,451 

Hae 

Becraakion 

a 

Ceramic Tub Alcove | ECF (CDR/BLESSENT/MESNARD) 

1.090 => TCV of Bldg: 

1 

= 

51,722 

iving 

Vent 

Fan 

Storms 

& 

Screens 

No 

Floor 

Walkout 

Doors SF 

14) 

Water/Sewer 

7 

|" 

[Gable 

Gambrel 

Hip 

Mansard 

Flat 

Shed 

(10) 

Floor Support 

1 

Public 

Bz swer 

Public Water” 

2 

Asphalt Shingle 

Ir Chimney: 

Joists: 

Water Well 

JA 

Unsupported Len: 

1000 

Gal 

Septic 

Cntr.Sup: 

2000 

Gal 

Septic 

\ 

Lump 

Sum Items: 

*** 

Information herein deemed reliable 

but 

not guaranteed***

26-000576 Exhibit V2. 2018 Property Card Page 1

26-000576 Exhibit V2. 2018 Property Card Page 1 

Parcel Number: 

31-006-209-013-00 

Jurisdiction: 

FRANKLIN TOWNSHIP 

County: 

HOUGHTON 

Printed on 

08/17/2018 

[Grantor 

Grantee 

or 

| 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Verified 

Prent. 

i 

i 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

{KEEN KAREN 

TTTTTISULLIVAN ROGER 

| TTTT0101/20/2016 (OC FAMILY 

CT 

TTTTTTT2016/01500 

: 

) 

0.0 

EKDAHL STEVEN 

& LISA 

SULLIVAN ROGER 

1,201] 

10/31/2014 

|oC 

FAMILY 

2014R-05654 

’ 

h 

“0.0 

EKDAHL ELEANORE ETAL 

| 

N 

ROGER 

| 

50,000] 

01 

i 

‘FAMILY 

1201170363 

TTT 100.0 

E 

1} 08/30/2007 

joC 

$1 NO CONSIDERATION 

 2007R-04927 

Se 

0.0 

Property Address 

Class: 

401 RESIDENTIAL 

Zoning: 

Building Permit (s) 

Date 

Number 

Status 

| 

21306 MAIN ST 

TT - 

School: 

31010-HANCOCK SCHOOLS 

NEW BUILDING 

iis 

10/21/2012 

[12-254 

NOT STARTE 

PRE. 

100% 01/22/2011 

GARAGE /OUTBLDG 

08/10/2011 

|11-157 

NOT STARTE 

Owner's Name/Address RPE: 

Ra 

SULLIVAN ROGER 

“3019 Est TCV 67,842 TCV/TFA: 107.34 

EKDAHL STEPHANIE 

TS 

ye 

EECA 

cece 

SE 

21306 MAIN ST 

X [Improved 

| 

[vacant 

“Land Value 

Estimates 

for 

Lal 

RESIDENTIAL 

{HANCOCK MI 49930 

= 

RE 

TT 

% Factors 

* 

! 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

q 

re 

“TBirt Road ~~] CONCORD LOTS 

_ 

400.00 100.00 1.0000 1.0000 

60 

50 

SWAMPY 

12,000 

{Tax peScripeon, 

ie ei 

lgravel Road 

400 Actual 

Front 

Feet, 

0.92 

Total Acres 

Total 

Est. 

Land Value 

= 

12,000 

(Fon 

15 17, 

35% TS 3 Paw or [x fawved road 

EET 

han: 

{ 

2 

: 

’ 

& 

Storm Sewer 

i 

; 

[BLK 

9 PLAT OF CONCORD CITY. 

(SPLIT FROM 

Re 

Land Improvement: (Cost Estimates 

i 

'006-209-005-00/COMBINED 

TO 

1 

Description 

Rate 

Size 

% Good 

Cash Value 

{006-209-012-00) 

[water 

D/W/P: Crushed Rock 

1.59 

100 

50 

79 

rr 

= 

un 

fio 

geen 

| Wood Frame 

14.46 

238 

95 

3,269 

Bremen 

— 

{Electric 

Ad-Hoc Unit-In-Place Items 

11/14/16 

SS/WK 

1PM 

| 

cas 

Description 

Rate 

size 

% Good 

Cash Value 

{OWNER 906-281-0727 ROGERS VACANT ALL WET 

| 

{Curb 

SHED 

1.00 

192 

100 

: 

192 

{LAND, 

ACCURATE APPRAISAL NOTE. 

{Street Lights 

) 

SHED 

2.00 

120 

100 

240 

{ 

X {Standard Utilities 

Total Estimated Land Improvements True Cash Value 

= 

3,780 

i 

\Underground Utils. 

I 

n 

{ 

Topography of 

Work Des 

ermit 11-157, Issued 08/10/2011: 

HE TOOK OUT A GARAGE 

HE 

A 

Sake 

PERMIT 

- BUT NEVER PUT IT UP 

X 

[Level 

i 

Rolling 

| 

Low 

i 

{High 

i 

{ 

{Landscaped 

i 

Xx 

{Swamp 

| 

{ 

{Wooded 

! 

{ 

|pPond 

! 

i 

Waterfront 

! 

| 

Ravine 

i 

{Wetland 

| E—— 

EE 

i 

a 

bunal/! 

Taxable 

{Flood Plain 

jYear 

i 

Review 

Other] 

value 

When 

What 12019 

{ 

1171472016 DATA ENTER 2018 

| 

22,657C 

| 

pyx 

Cc) 1999 - 2009. 

'wK 

09/21/2016 INSPECTED 3517 

1 

33,18ic 

{Licensed 

To: 

Township 

of 

Franklin, 

County 

i 

ie 

oo 

a 

fa 

2016 

19,364] 

5; 

34, sea 

I “21, 994C 

lof Houghton, 

Michigan 

+%% 

Information herein deemed reliable but not guaranteed***

26-000576 Exhibit V2. 2018 Property Card Page 2

Residential Building 

1 

of 

1 

Parcel 

Number: 

26-000576 Exhibit V2. 2018 Property Card Page 2 

31-006-209-013-00 

Printed on 

08/17/2018 

(16) 

Porches/Decks i 

17) 

Garage 

Building Type 

7713) "Root 

“(cont.) 

TTT(11) Heating/Cooling 

(15) Built-ins 

(15) 

places 

X [Single Family 

TT 

iEavestrough 

Tlcas 

0il [[Elec. 

Appliance Allow. | [Interior 1 Story 

|Area Type 

“Year Built: 

Mobile 

Home 

XiInsulation 

Wood 

Coal 

Steam 

Cook 

Top 

{Interior 

2 Story 

—rremsnertCar Capacity: 

i 

H 

} 

144iWGEP 

(1 

Story) 

: 

l; 

Town Home 

0jFront Overhang 

- 

- 

| 

Dishwasher 

i2nd/Same 

Stack 

72|Treated Wood 

Class: 

Duplex 

| 

0iOther Overhang 

Forced Air w/o Ducts 

Garbage Disposal 

{Two Sided 

& Sdn a 

Exterior: 

A-Frame 

FE 

———— 

Forced Air 2 Ducts 

Bath Heater 

{Exterior 

1 Story 

EAtEs 

Mo 

Brick Ven.: 

Fir 

——— 

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Eozesd 

Hot 

aten 

Vent 

Fan 

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2 Story 

:Stone Ven.: 

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Frame 

X Drywall 

Electric Baseboard 

Hot Tub 

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1 Story 

Common Wall: 

i. 

;Paneled 

{Wood 

T&G 

Eg 

Pars peed 

4 

Unvented Hood 

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2 

Story 

Foundation: 

| 

GER 

= 

20290 

oE200 

Vented Hood 

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Finished 

2: 

i 

Trim 

& Decoratio 

i 

EA 

11 

PLUS 

& 

~OR 

Electric Wall Heat 

Intercom 

iRaised Hearth 

Auto. 

Doors: 

| 

{Ex 

X Ord 

| 

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Jacuzzi Tub 

Wood Stove 

Mech. 

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of Closets 

Wall/Floor Furnace 

Jacuzzi repl.Tub 

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Ga 

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& 

Cool 

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i 

% Good: 

Lg 

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[Small] 

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— 

Class: 

D 

Storage Area: 

1 

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Solid; 

H.C. 

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Standard Range 

ah = 

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H 

i 

H 

i 

* 

EH 

H 

EE 

— 

i 

£ 

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a 

i 

Room List 

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Floors 

oy te 

Shel 

enge 

Total Base New 

: 

74,471 

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'Bsmnt Garage 

| Easement 

Kitohen: Tinie 

i 

Trash Compactor 

Total Depr Cost: 

51,016 

X 

a 

i 

alist 

Floor 

Other: 

Carpeted 

(12) 

Electric 

central Vadim 

Estimated T.C.V: 

52,036 

! 

| 

3i2nd Floor 

Other: Ceramic Tile 

100 Amps Service 

Security System 

| 

i 

op 

LDSOTOORS 

TE CATIGRGE 

| No./Qual. 

of Fixtures 

[cost Est. 

for Res. Bldg: 

1 

Single Family 

1 PLUS 

cls 

D 

Blt 1900 

i 

~ 

{ 

i 

g 

: 

(1) 

Exterior 

IX Trpwall 

1 

Ex. 

TX 

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™in 

(11) 

Heating System: 

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w/ 

Ducts 

Wood/Shingle 

= 

= 

i 

bs 

= doe 

{ Ground Area 

= 

544 

SF 

Floor Area 

= 

632 

SF. 

X 

Aluminum/Vinyl 

| 

i 

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

% Good=70/100/100/100/70 

iBrick 

[SD 

S—— 

cmp 

[Many TX 

| 

Building Areas 

H 

I 

(1 Excavation 

in 

(15) Fionbing 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

‘Insulation 

| Basement: 

544 

§.F. 

i. 

4 

—— 

1.25 Story 

Siding 

Basement 

352 

fd 

ss 

i Crawl: 

0 

S.F. 

{Average Fixture(s) 

| 1 story 

Siding 

Basement 

192 

i 

(2) 

Windows 

i 

Slab: 

0 

S.F. 

1 

i3 Fixture Bath 

Total: 

61,248 

42,873 

“Many 

TIL 

© 

Height 

to Joists: 

0.0 

{2 Fixture Bath 

Other Additions/Adjustments 

te eer 

Softener, 

Auto 

{ porches 

ATE 

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144 

7,678 

5,375 

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ro 

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olar Water Heat 

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| 

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72 

1,539 

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48 

1,245 

373 

« 

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618 

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3 

: 

| 

: 

’ 

’ 

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lass 

rel 

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ECF (RESIDENTIAL) 

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52,036 

i 

H 

Ven 

an 

Storms 

& Screens 

ia 

95 [nlebiess bisa ch 

jioskoue Doze 

i) Water/Se 

(3) 

Roof 

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SF 

= 

crm 

ss 

eee ee 

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Public Wate 

H 

i 

{Gambrel| 

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1 

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| 

| 

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1 {Water Well 

I 

iL {Blak 

Shed 

Unsupported Len: 

+ 

11000 Gal septic 

|X [Asphalt Shingle | Cntr.Sup: 

{2000 Gal septic 

i 

Ek 

! 

i 

thx 

{ 

Lump 

Sum Items:

26-000576 Exhibit V3 2019 Property Card Page 1

26-000576 Exhibit V3 2019 Property Card Page 

1 

Parcel 

Number: 

31-006-209-013-00 

Jurisdiction: 

FRANKLIN TOWNSHIP 

County: 

HOUGHTON 

Printed on 

10/14/2019 

[Grantor |Grantes 

“sale| 

sale 

 |Inst. 

|Terms of Sale 

© 

luiber 

[Verified 

Price| 

Date 

Type 

i 

|& Page 

IBY 

EKDAHI, STEPHANIE 

~~ 

|SULLIVAN ROGER 

’ 

01/10/2019 loc 

ARMS LENGTH TTT 

R016 00267 

1B PRE 

KEEN KAREN 

i 

AN 

rR 

) 

i 

EES 

h 

2 

E 

|i 

KDAHI, STEVEN 

& 

LIL 

EKDAHL ELEANORE ETAL 

| SULLIVAN ROGER 

50, 000] 01/18/2011 [wp 

Property Address 

oo 

|Class: 

401 RESIDENTIAL 

[zoning Ne [Building Pernt (s) Sli 

IX 

[status 

N 

21306 MAIN ST 

School: 31010-HANCOCK SCHOOLS | 

NEW BUILDING 

"10/21/2012 [12-254 

NOT STARTE 

{ 

| mh 

0/2011 | 

| 

Owner's Name/Address 

SULLIVAN ROGER 

[2020 Est TCV 59,176 TCV/TER: 93.63 

BR 

INKDAHL STEPHANIE 

EE m— 

— 

121306 MAIN ST 

Ix [Improved 

| 

[vacant 

Land Value Estimates for Land Table 3. RESIDENTIAL 

[HANCOCK MI 49930 

~Bublic 

TTT TTT 

TTT 

TT YW Factors + 

rae Ee 

| | 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

Value 

Terrie! 

CONCORD! LOTS 

400.00 100,00 1.0000 

1.0000 

60 

50 

SWAMPY 

12,000 

Tax Description 

| 

Dirt Road 

pai: 

Bi 

} 

eed 

|Gravel Road 

400 Actual 

Front Feet, 

0.92 Total Acres 

Total Est. 

Land Value 

= 

12,000 

FB-9-5 LOTS 13, 

14, 

15 

& 

16 BLK 

9 PLAT OF 

| 

yx 

|paved Road 

SEE 

NN 

CI 

UA SI 

ARPS AES 

CONCORD CITY. AND LOTS 

9, 

10, 

11 

& 

12 

Storm. Sawer 

: 

R11 

¥ 

Land Improvement Cost Estimates 

nelaci BE ton 

(SELLE ERM 

Sidewalk 

Erion 

Rate 

Size 

% Good 

Cash Value 

06-2080555 00) 

Water 

| D/W/P: Crushed Rock 

1.64 

100 

49 

80 

yee] 

[EYEE 

| Wood Frame 

14.87 

238 

94 

3,327 

Ee 

Elec 

Ad-Hoc Unit-In-Place Items 

1/14/16 SS/WK 1PM TODAY WALKED TRU WITH 

Gas 

Description 

Rate 

size 

% 

Good 

Cash Value 

R 906-281-0727 

ROGER VACANT ALL WET 

Curb 

SHED 

1.00 

192 

100 

192 

>! AND, ACCURATE APPRAISAL NOTE. 

Street Lights 

SHED 

2.00 

120 

100 

240 

| 

X 

[Standard Utilities 

Total Estimated Land Improvements True Cash Value 

= 

3,839 

Underground Utils. 

Te Topography of 

a 

eee 

eee 

ete ere eee 

AeA 

eet 

PA ets 

REC 

R— 

Site 

Treen 

Rolling 

Low 

High 

Landscaped 

X 

{Swamp 

Wooded 

H 

Pond 

| 

[Waterfront 

Ravine 

Wetland 

Sp — 

TT 

i rer 

clr 

Bt 

| 

Flood Plain 

Year 

| 

Building; 

Assessed] 

Board of] em) 

Taxable 

| 

i 

Value; 

Value| 

othas 

Value 

lossless aie 

eee fe 

iii 

SCIRSMCTTN wens TR RSI oil as 

OOSERNR 

iti 

AHPRERS in 

iho 

When 

What 

2020 

| 

23, 588 

| 

23,200C 

: 

: 

SS 11/14/2016 DATA ENTER 2019 | 

23, 975) 

TTT 

23,2000 

|The Equalizer. 

Copyright (c) 1999 - 2009. | [WK 

09/21/2016 INSPECTED 

[557g 

poise 

NE 

i 

Es 

TREC 

1 

i 

|Licensed To: 

Township 

of Franklin, County ! 

2018 

1 

Zig257] 

" 

2276210 

|of Houghton, 

Michigan 

i. 

i 

i 

| 

**+ 

Information herein deemed reliable but 

not guaranteed***

26-000576 Exhibit V3 2019 Property Card Page 2

Residential Building 

1 

of 

1 

Building Type 

X 

|8ingle 

Family 

~~ 

Mobile Home 

XiInsulation 

Town Home 

0|Front Overhang 

Duplex 

0{Other Oyszhang 

[n-grane 

mers 

= 

¥ [Wood 

Frame 

ii; IX] 

RE "Roof (cont. J 

[Eavestrough 

i 

1 

(4) 

Interior 

[Drywall 1 

Paneled 

“Building Style: 

1 PLUS 

Yr Built 

|Remodeled 

1900 

0 

Condition: Average 

mera 

I) Floors 

Basement 

| 

Kitchen 

4ilst Floor 

Other: 

3i2nd Floor 

Other: 

1iBedrooms 

(1) 

Exterior 

Wood/ Shingle 

Aluminum/Vinyl 

Brick 

Insulation 

(2) Windows 

Many 

X 

|Avg. 

Few 

Small 

|... 

“|Wood Sash 

i 

conc. 

| 

Metal 

Sash 

X Vinyl 

Sash 

¥ 

|Double Hung 

Horiz. 

Slide 

X 

[Casement 

Double Glass 

x Asphalt 

Shingle 

Chimney: 

ot “Closets 

is [x 12] 

Ceramic Tile 

Crawl: 

Slab: 

0 

S.F. 

| Height 

to dolse 

TE ) Basement 

Poured Conc. 

Stone 

Treated Wood 

[concrete Floor 

Living 

No ELoo5 

patio Doors 

| 

Storms 

& 

Screens 

{walkout 

Doors 

IT A 

i 

¥ [Gable 

| 

|Gambrel 

Hip 

Mansard| 

joist 

Flat 

| 

Shed 

| Unsupported 

Len: 

| Cntr.Sup: 

Parcel Number: 

Forced Air w/o Ducts 

| 

X 

[Forced Air w/ 

Ducts 

Forced Hot Water 

Electric Baseboard 

Elec. 

Ceil. 

Radiant 

Radiant 

(in-floor) 

Electric Wall Heat 

|Space Heater 

{Wall/Floor Furnace 

|Forced Heat 

& Cool 

Heat Pump 

No Heating/Cooling 

(Central Air 

Wood Furnace 

100 Amps 

No./Qual. 

of Fixtures 

TEx. 

|x [ord. 

Ij 

[Min 

No. of =e 

outlets 

[X [ave 

| t [Few 

as) Re 

aes 

R=: 

[Average Fixture 

(s) 

1/3 Fixture Bath 

2 Fixture Bath 

Softener, 

Auto 

Softener, 

Manual 

Solar Water Heat 

No Plumbing 

Extra Toilet 

Extra Sink 

Separate Shower 

Ceramic Tile 

Floor 

Ceramic 

Tub Alcove 

Vent 

Fan 

er/Sewer 

) 

[public Water 

1 {Public Sewer 

1 |Water Well 

11000 

Gal Septic 

2000 

Gal Septic 

“Lump 

‘Sum Ttems: 

AH 

TrEscnation herein deemed FEianie but gt guaranteed 

ss 

os 

[Psi = 

Ceramic Tile Wains | 

Cook 

Top 

iDishwasher 

Garbage Disposal 

Bath Heater 

{vent Fan 

|Hot 

Tub 

Unvented Hood 

Vented Hood 

Intercom 

Jacuzzi 

Tub 

Jacuzzi repl.Tub 

Oven 

Microwave 

Standard Range 

Self Clean Range 

Sauna 

Trash Compactor 

Central Vacuum 

Security System 

Stories 

Exterior 

1.25 

Story 

Siding 

1 Story 

siding 

WGEP 

(1 

Story) 

Deck 

Treated Wood 

Treated Wood 

Water/Sewer 

Public Sewer 

Water Well, 

50 

Feet 

Notes: 

31-006-209-013-00 

Cost 

Est. 

for 

Res. 

Bldg: 

(11) 

Heating System: 

Ground Area 

= 

544 

SF 

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

% Good=59/100/100/100/59 

Building Areas 

Printed on 

Interior 

1 Story |Areal|Type 

“144|WeEP 

(1 Story) | 

72iTreated Wood 

48|Treated Wood 

| 

{Interior 

2 Story 

|2nd/ Same Stack 

Two Sided 

i 

1 story 

|Exterior 

2 Story 

{Prefab 

1 

Story 

|Prefab 

2 Story 

Hoar Circulator 

[Raised Hearth 

{Wood Stove 

{Didect-ventad Gan 

Effec. 

Age: 

41 

FOIE 

J 

Floor Area: 

632 

Total Base New 

: 

76,576 

Total Depr Cost: 

45,111 

Estimated T.C.V: 

44,660 

1 “single Family i 

PLUS 

Forced Air w/ Ducts 

Floor Area 

= 

632 

SF. 

Foundation 

Size 

Basement 

352 

Basement 

192 

Total: 

Other Additions/Adjustments 

Porches 

144 

Totals: 

ECF 

(RESIDENTIAL) 

E.C.F. 

|Bsmnt Garage: 

26-000576 Exhibit V3 2019 Property Card Page 2 

10/14/2019 

(15) Fireplaces 

| 16) Porches/Decks 

| 

(an Garage 

{Car capacity: 

Class: 

{Exteriors 

{Brick Ven 

Stone Ven 

Common Wall: 

Foundation: 

Finished 

?: 

Auto. 

Doors: 

Mech. 

Doors: 

Area: 

1% Good: 

Storage Area: 

“No Conc. 

Floor: 

Cost 

New 

Depr. 

Cost 

62,978 

37,158 

7,896 

5,448 

1,583 

459 

1,280 

2 

371 

908 

536 

1,931 

1,138 

76,576 

45,111 

0.990 

=> TCV: 

44,660 

> 

Blt 1900 

*€ 

*2 

*2

26-000576 Exhibit V4 Original Low Property Card Page 1

Parcel 

Number: 

31-006-209-013-00 

[Grantor 

Grantee 

EKDAHI STEPHANIE 

KEEN KARE} 

KDAHL STEVEN 

& 

LI 

EKDAHI, 

ELEANORE ETAL 

i SULLIVAN ROGER 

) 

Prope i= ty Address 

21306 MAIN sT 

Owner's Name/Address 

Jurisdiction: 

FRANKLIN TOWNSHIP 

“Sale| 

“Sale 

 |Inst. 

|Terms of Sale 

© 

|uiber 

[Verified 

Date 

Type 

i 

|& Page 

IBY 

01/10/2019 loc 

{ARs LENGTH TTT 

T5167 00267 

= PRE 

I 

| 

Price] 

“|SULLIVAN ROGER 

| 

Co 

¥ 

| 

| 

50, 000] 01/18/2011 [wp 

|Class: 

401 RESIDENTIAL zoning: 

school: 31010-HANCOCK SCHOOLS 

) 

26-000576 Exhibit V4 Original Low Property Card Page 

1 

Printed on 

10/14/2019 

County: 

HOUGHTON 

[Building Pernt (s) 

© 

|NEW BUILDING 

ij status 

- {NOT STARTE 

10/2011 

93.63 

1 

~- 

|Licensed To: 

Township 

of Franklin, 

County 

| | 

|of Houghton, 

Michigan 

{ 

**+ 

Information herein deemed reliable but 

not guaranteed*** 

— 

— 

Land Value Estimates 

for 

L Land Table 3. RESIDENTIAL 

“i 

CONCORD LOTS 

SULLIVAN ROGER 

| 

|EKDAHL STEPHANIE 

121306 MAIN ST 

[HANCOCK MI 49930 

= 

Improvements 

Tax Description 

PL 

pa ari 

| 

[Dirt Road 

BE 

= 

a 

Sd 

Gravel 

Road 

FB-9-5 LOTS 13, 

14, 

15 

& 

16 BLK 

9 PLAT OF 

| 

yx 

|paved Road 

CONCORD CITY. AND LOTS 

9, 

10, 

11 

& 

12 

Storm. Sewai 

BLK 

9 PLAT OF CONCORD CITY. 

(SPLIT FROM 

Sidewalk 

006-209-005-00/ COMBINED TO 

Hater 

006-209-013-00) 

[qomments/Influences 

BR % Ep 

1/14/16 SS/WK 1PM TODAY WALKED TRU WITH 

| 

Gas 

R 906-281-0727 

ROGER VACANT ALL WET 

Curb 

|BAND, 

ACCURATE APPRAISAL NOTE. 

Street 

Lights 

| 

X 

|Standard Utilities 

| 

Underground Utils. 

“Topography 

of 

Site 

eee 

Rolling 

Low 

High 

Landscaped 

X 

{Swamp 

Wooded 

H 

Pond 

i 

Waterfront 

| 

Ravine 

Wetland 

| 

Flood Plain 

Who 

When 

"What 

| 

ss 

11/14/2016 DATA ENTER | 

|The Equalizer. 

Copyright 

(c) 1999 - 2009.) [WK 

09/21/2016 INSPECTED 

Description 

Rate 

Size 

% Good 

Cash Value 

D/W/P: 

Crushed Rock 

1.64 

100 

49 

80 

Wood Frame 

14.87 

238 

94 

3,327 

Ad-Hoc Unit-In-Place 

Items 

Description 

Rate 

size 

% Good 

Cash Value 

SHED 

1.00 

192 

100 

192 

SHED 

2.00 

120 

100 

240 

Total Estimated Land Improvements 

True Cash Value 

= 

3,839 

Year 

| 

Building] 

Assessed] 

‘Board of] ER “Taxable 

i 

Value! 

Value| 

othas 

Value 

5626 

| 

TES, 588) 

2 

A 

iia ] "23, 200C! 

2019 | 

“23, 975) 

BE 

"23,200C| 

2018 

| 

~an,eEs 

EE 

“Factors * 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

400.00 

100.00 

1.0000 

1.0000 

60 

50 

SWAMPY 

12,000 

400 Actual 

Front 

Feet, 

0.92 

Total Acres 

Total 

Est. 

Land Value 

= 

12,000 

Description 

Land Improvement Cost Estimates

26-000576 Exhibit V4 Original Low Property Card Page 2

Residential Building 

1 

of 

1 

Building Type 

X 

|8ingle 

Family 

Mobile Home 

Town Home 

Duplex 

A-Frame 

Yr Built | 

1900 

0 

| Condition: 

List 

Basement 

1st Floor 

2nd Floor 

Bedrooms 

A 

(I) 

Exterior 

Wood/ Shingle 

Aluminum/Vinyl 

Brick 

owe 

Insulation 

(2) Windows 

j 

Many 

X 

|Avg. 

Few 

Wood Sash 

Metal 

Sash 

X Vinyl 

Sash 

¥ 

|Double Hung 

Horiz. 

Slide 

X 

[Casement 

Double Glass 

patio Doors 

Storms 

& Screens 

Flat 

| 

shed 

x Asphalt 

Shingle 

Chimney: 

[Remodeled 

Average 

(3) Roof 

X [Gable 

| 

|Gambrel 

Hip 

| 

|Mansard 

“T7(3) Roof (cont.) 

[Eavestrough 

XiInsulation 

0|Front Overhang 

0|Other Oyszhang 

(4) 

Interior 

X [Drywall | 

Paneled 

on 

| 

fet 

ze —r Closets 

Tlie [ X ( [ord 

[ 

Doors: | 1 olid| 

[H. <C. 

= (5) 

Floors 

“Kitchen: Linoleum 

Other: 

Carpeted 

Other: 

Ceramic Tile 

eilings 

+ 544 

0 

S.EF. 

S.F. 

Crawl: 

Slab: 

0 

S.F. 

| Height 

to dolsess 

0. 0 

TE ) Basement 

Conc. Block 

Poured Conc. 

Stone 

Treated Wood 

Living 

Walkout Doors 

No Floor 

i 

| 

Joist 

2X8X16 

| Unsupported 

Len: 

| 

Cntr, Sup: 

Blaster 

Wood T&G 

[Small| 

{Concrete Floor 

SF 

= Support 

| 

H 

H 

i 

Parcel Number: 

red “Air w/o Ducts 

X {Forced Air w/ 

Ducts 

{Forced Hot Water 

Electric Baseboard 

Elec. 

Radiant 

(in-floor) 

{Electric Wall Heat 

|Space Heater 

|Wall/Floor Furnace 

|Forced Heat 

& Cool 

|Heat Pump 

No Heating/Cooling 

(Central Air 

Ceil. 

Radiant 

Wood Furnace 

100 Amps 

9. /oual. 

fo. of Elec. 

of Fixtures 

[%[ord. 

| 

[min 

Outlets 

X [Ave. T [Few 

as) “Plumbing 

Average Fixture 

(s) 

3 Fixture Bath 

2 Fixture Bath 

Softener, 

Auto 

Softener, 

Manual 

Solar Water Heat 

No Plumbing 

Extra Toilet 

Extra Sink 

Separate Shower 

Ceramic Tile 

Floor 

Ceramic Tile Wains 

Ceramic 

Tub Alcove 

Vent 

Fan 

5 

“Lump Sum Items: 

er/Sewer 

) 

Public Water 

\Public Sewer 

1 |Water Well 

11000 

Gal Septic 

|2000 

Gal Septic 

a] 

TrEscnation herein deemed FEianie but 

not 

CL aranteEasE 

1 

i 

26-000576 Exhibit V4 Original Low Property Card Page 2 

| 

es Top 

|Dishwasher 

Caio 

Disposal 

Bath Heater 

{vent Fan 

Hot 

Tub 

{Unvented Hood 

Vented Hood 

Intercom 

Jacuzzi 

Tub 

Jacuzzi repl.Tub 

Oven 

Microwave 

Standard Range 

iSelf Clean Range 

{Sauna 

Trash Compactor 

|Central Vacuum 

Security System 

Cost 

Est. 

for 

Res. 

Bldg: 

i 

(11) 

Heating 

System: 

Ground Area 

= 

544 

SF 

31-006-209-013-00 

(15) Fireplaces 

|2nd/ Same Stack 

il sided 

{Prefab 

1 Story 

|Prefab 

2 Story 

Hoar Circulator 

[Raised Hearth 

{Wood Stove 

Effec. 

Age: 

Floor Area: 

Total Base New 

: 

Total Depr Cost: 

45,111 

Estimated T.C.V: 

Forced Air w/ Ducts 

Floor Area 

= 

[Interior 

1 Story 

{Interior 

2 Story 

Exterior 

1 Story 

Exterior 

2 

Story 

irect-Vented Gag 

Brohied on 

10/14/2019 

(16) ‘Porches/Decks 

| an “Garage 

- 

ArealType 

oT 

Year “Bui 

: 

i 

“144]WGEP (1 Story) jie 

Sepsin 

72iTreated Wood 

bonianions 

48 

76,576 

44,660 

“single Family 

i 

PLUS 

632 

SF. 

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

% Good=59/100/100/100/59 

| Building Areas 

Stories 

Exterior 

Foundation 

1.25 

Story 

Siding 

Basement 

1 Story 

siding 

Basement 

Other Additions/Adjustments 

Porches 

WGEP 

(1 

Story) 

Deck 

Treated Wood 

Treated Wood 

Water/Sewer 

Public Sewer 

Water Well, 

Notes: 

50 

Feet 

size 

352 

192 

Total: 

144 

Totals: 

ECF 

(RESIDENTIAL) 

Treated Wood 

{Brick Van. 

stone Ven 

|Common Wall: 

Auto. 

Mech. 

Area: 

Foundation: 

Finished 

7: 

Doors: 

Doors: 

1% Good: 

Cost 

New 

62,978 

7,896 

1,583 

1,280 

908 

1,931 

76,576 

0.990 

=> 

TCV: 

~{No Conc. 

Storage Area: 

Floor: 

Blt 1900 

Depr. 

Cost 

37,158 

5,448 

459 

371 

536 

1,138 

45,111 

44,660 

*€ 

*2 

*2

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

HOUGHTON

County:

FRANKLIN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

31-006-209-013-00

22,191C

28,933M

28,933

22,933

6,000

2017

22,657C

27,959

21,959

6,000

2018

23,200C

29,975M

29,975

23,975

6,000

2019

23,640C

32,025M

35,142

22,342

12,800

2020

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

D/W/P: Crushed Rock

1.64

100

49

80

Wood Frame

14.87

238

94

3,327

Ad-Hoc Unit-In-Place Items

Description

Rate

Size % Good

Cash Value

SHED

1.00

192

100

192

SHED

2.00

120

100

240

Total Estimated Land Improvements True Cash Value =

3,839

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

CONCORD LOTS 400.00 100.00 1.0000 1.0000

64

100

25,600

400 Actual Front Feet, 0.92 Total Acres

Total Est. Land Value =

25,600

Land Value Estimates for Land Table 3.RESIDENTIAL

SS 11/14/2016 DATA ENTER

WK 09/21/2016 INSPECTED

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Franklin, County

of Houghton, Michigan

Comments/Influences

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF

CONCORD CITY. AND LOTS 9, 10, 11 & 12

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM

006-209-005-00/COMBINED TO

006-209-013-00)

Tax Description

SULLIVAN ROGER

EKDAHL STEPHANIE

21306 MAIN ST

HANCOCK MI 49930

Owner's Name/Address

21306 MAIN ST

Property Address

2020 Est TCV 64,049 TCV/TFA: 101.34

NOT STARTE

11-157

08/10/2011

GARAGE/OUTBLDG

MAP #:

NOT STARTE

12-254

10/21/2012

NEW BUILDING

P.R.E. 100% 01/22/2011

SELECT STA

2020-99-133

06/01/2020

NEW BUILDING

School: 31010-HANCOCK SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning:

Class: 401 RESIDENTIAL

100.0

2011/0363

FAMILY

WD

01/18/2011

50,000

SULLIVAN ROGER

EKDAHL ELEANORE ETAL

0.0

2014R-05654

FAMILY

QC

10/31/2014

1,201

SULLIVAN ROGER

EKDAHL STEVEN & LISA

0.0

2016/01500

FAMILY

QC

01/20/2016

0

SULLIVAN ROGER

KEEN KAREN

0.0

2019/00267

QC

01/10/2019

0

SULLIVAN ROGER

EKDAHL STEPHANIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

03/05/2025

26-000576 Exhibit V5. 2020 Altered High Property Card Page 1

Class: D

Effec. Age: 50

Floor Area: 632 

Total Base New : 76,576 E.C.F.

Total Depr Cost: 38,285 X 0.904

Estimated T.C.V: 34,610 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls D Blt 0

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 544 SF Floor Area = 632 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=50/100/100/100/50

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.25 Story Siding Basement 352 

1 Story Siding Basement 192 

 Total: 62,978 31,487

Other Additions/Adjustments

Porches

 WGEP (1 Story) 144 7,896 3,948 

Deck

 Treated Wood 72 1,583 791 

 Treated Wood 48 1,280 640 

Water/Sewer

 Public Sewer 1 908 454 

 Water Well, 50 Feet 1 1,931 965 

 Totals: 76,576 38,285

Notes: 

 ECF (PLAT) 0.904 => TCV: 34,610

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

WGEP (1 Story)

Treated Wood

Treated Wood

144

72

48

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

1

1

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

100

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

 

 (11) Heating/Cooling

 Joists: 2X8X16

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 544 S.F.

 Crawl: 0 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Drywall

X

 (6) Ceilings

 Kitchen: Linoleum

 Other: Carpeted

 Other: Ceramic Tile

 (5) Floors

H.C.

 

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

X

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

X

 0

 0

 (3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

31-006-209-013-00

 Chimney: 

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

X

X

 

X

 

 

Large

Avg.

Small

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

 

X

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

4

3

1

 Room List

Condition: Average

Remodeled

0

 Yr Built

 0 

 Building Style:

 COLONIAL

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

 

 

 

 

 Building Type

03/05/2025

26-000576 Exhibit V5. 2020 Altered High Property Card Page 2

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

HOUGHTON

County:

FRANKLIN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

31-006-209-013-00

22,657C

27,959

21,959

6,000

2018

23,200C

29,975M

29,975

23,975

6,000

2019

23,640C

32,025J

35,142

22,342

12,800

2020

23,970C

46,512

33,712

12,800

2021

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 2020-99-133, Issued 06/01/2020: INSPECT, OWNER HAS

CONTINUING ISSUES WITH ASSESSMENT

Work Description for Permit 11-157, Issued 08/10/2011: HE TOOK OUT A GARAGE

PERMIT - BUT NEVER PUT IT UP

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

Sauna

5,133.38

1

65

3,336

Wood Frame

19.32

192

50

1,854

Wood Frame

21.65

120

65

1,689

Unit in Place Item(s)

Description

Rate

Size % Good

Cash Value

SHED / SF

18.36

216

93

3,688

SLAB UNDER SHED / SF

5.26

216

93

1,056

ELECTRIC / SF

6.91

216

93

1,388

HEATED SHED

2,700.00

1

93

2,511

Total Estimated Land Improvements True Cash Value =

15,522

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

CONCORD LOTS 200.00 100.00 1.0000 1.0000

64

100

12,800

CONCORD LOTS 200.00 100.00 1.0000 1.0000

64

100

12,800

400 Actual Front Feet, 0.92 Total Acres

Total Est. Land Value =

25,600

Land Value Estimates for Land Table 3.RESIDENTIAL

SS 11/14/2016 DATA ENTER

WK 09/21/2016 INSPECTED

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Sherman, County

of Keweenaw, Michigan

Comments/Influences

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF

CONCORD CITY. AND LOTS 9, 10, 11 & 12

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM

006-209-005-00/COMBINED TO

006-209-013-00)

Tax Description

SULLIVAN ROGER

EKDAHL STEPHANIE

21306 MAIN ST

HANCOCK MI 49930

Owner's Name/Address

21306 MAIN ST

Property Address

2021 Est TCV 93,024 TCV/TFA: 97.71

NOT STARTE

11-157

08/10/2011

GARAGE/OUTBLDG

MAP #:

NOT STARTE

12-254

10/21/2012

NEW BUILDING

P.R.E. 100% 01/22/2011

SELECT STA

2020-99-133

06/01/2020

NEW BUILDING

School: 31010-HANCOCK SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning:

Class: 401 RESIDENTIAL

100.0

2011/0363

FAMILY

WD

01/18/2011

50,000

SULLIVAN ROGER

EKDAHL ELEANORE ETAL

0.0

2014R-05654

FAMILY

QC

10/31/2014

1,201

SULLIVAN ROGER

EKDAHL STEVEN & LISA

0.0

2016/01500

FAMILY

QC

01/20/2016

0

SULLIVAN ROGER

KEEN KAREN

0.0

2019/00267

QC

01/10/2019

0

SULLIVAN ROGER

EKDAHL STEPHANIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/11/2022

26-000576 Exhibit V6. 2021 Property Card Page 1

Class: CD

Effec. Age: 45

Floor Area: 952 

Total Base New : 96,194 E.C.F.

Total Depr Cost: 52,907 X 0.981

Estimated T.C.V: 51,902 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls CD Blt 0

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 688 SF Floor Area = 952 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=55/100/100/100/55

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.75 Story Siding Basement 352 

1+ Story Siding Basement 192 

1 Story Siding Crawl Space 144 

 Total: 90,941 50,018

Other Additions/Adjustments

Water/Sewer

 Public Sewer 1 1,025 564 

 Water Well, 50 Feet 1 1,998 1,099 

Deck

 Composite 120 2,230 1,226 

 Totals: 96,194 52,907

Notes: 

 ECF (PLAT) 0.981 => TCV: 51,902

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

Composite

120

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

1

1

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

100

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

 

 (11) Heating/Cooling

 Joists: 2X8X16

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors

No Floor SF

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 544 S.F.

 Crawl: 144 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Drywall

X

 (6) Ceilings

 Kitchen: Linoleum

 Other: Carpeted

 Other: Ceramic Tile

 (5) Floors

H.C.

 

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

X

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

X

 0

 0

 (3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

31-006-209-013-00

 Chimney: 

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

X

X

 

X

 

 

Large

Avg.

Small

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

 

X

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

4

3

1

 Room List

Condition: Average

Remodeled

2010

 Yr Built

 0 UPDATED

 Building Style:

 COLONIAL

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

 

 

 

 

 Building Type

08/11/2022

26-000576 Exhibit V6. 2021 Property Card Page 2

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

HOUGHTON

County:

FRANKLIN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

006-209-013-00

23,200C

29,975M

29,975

23,975

6,000

2019

23,640C

32,025J

35,142

22,342

12,800

2020

23,970C

46,512

33,712

12,800

2021

24,761C

49,050

35,050

14,000

2022

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 2020-99-133, Issued 06/01/2020: INSPECT, OWNER HAS

CONTINUING ISSUES WITH ASSESSMENT

Work Description for Permit 11-157, Issued 08/10/2011: HE TOOK OUT A GARAGE

PERMIT - BUT NEVER PUT IT UP

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

Sauna

5,510.14

1

65

3,581

Wood Frame

20.74

192

50

1,991

Wood Frame

23.23

120

65

1,812

Unit in Place Item(s)

Description

Rate

Size % Good

Cash Value

SHED / SF

18.36

216

93

3,688

SLAB UNDER SHED / SF

5.26

216

93

1,056

ELECTRIC / SF

6.91

216

93

1,388

HEATED SHED

2,700.00

1

93

2,511

Total Estimated Land Improvements True Cash Value =

16,027

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

CONCORD LOTS 200.00 100.00 1.0000 1.0000

70

100

14,000

CONCORD LOTS 200.00 100.00 1.0000 1.0000

70

100

14,000

400 Actual Front Feet, 0.92 Total Acres

Total Est. Land Value =

28,000

Land Value Estimates for Land Table 3.RESIDENTIAL

SS 11/14/2016 DATA ENTER

WK 09/21/2016 INSPECTED

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Franklin, County

of Houghton, Michigan

Comments/Influences

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF

CONCORD CITY. AND LOTS 9, 10, 11 & 12

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM

006-209-005-00/COMBINED TO

006-209-013-00)

Tax Description

SULLIVAN ROGER

EKDAHL STEPHANIE

21306 MAIN ST

HANCOCK MI 49930

Owner's Name/Address

21306 MAIN ST

Property Address

2022 Est TCV 98,099 TCV/TFA: 103.05

NOT STARTE

11-157

08/10/2011

GARAGE/OUTBLDG

MAP #:

NOT STARTE

12-254

10/21/2012

NEW BUILDING

P.R.E. 100% 01/22/2011

SELECT STA

2020-99-133

06/01/2020

NEW BUILDING

School: HANCOCK PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning:

Class: RESIDENTIAL-IMPROV

100.0

OTHER

2011/0363

09-FAMILY

WD

01/18/2011

50,000

SULLIVAN ROGER

EKDAHL ELEANORE ETAL

0.0

OTHER

2014R-05654

09-FAMILY

QC

10/31/2014

1,201

SULLIVAN ROGER

EKDAHL STEVEN & LISA

0.0

OTHER

2016/01500

09-FAMILY

QC

01/20/2016

0

SULLIVAN ROGER

KEEN KAREN

0.0

OTHER

2019/00267

21-NOT USED/OTHER

QC

01/10/2019

0

SULLIVAN ROGER

EKDAHL STEPHANIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/11/2022

26-000576 Exhibit V7. 2022 Property Card Page 1

Class: CD

Effec. Age: 45

Floor Area: 952 

Total Base New : 103,268 E.C.F.

Total Depr Cost: 56,798 X 0.952

Estimated T.C.V: 54,072 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls CD Blt 0

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 688 SF Floor Area = 952 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=55/100/100/100/55

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.75 Story Siding Basement 352 

1+ Story Siding Basement 192 

1 Story Siding Crawl Space 144 

 Total: 97,630 53,697

Other Additions/Adjustments

Water/Sewer

 Public Sewer 1 1,100 605 

 Water Well, 50 Feet 1 2,145 1,180 

Deck

 Composite 120 2,393 1,316 

 Totals: 103,268 56,798

Notes: 

 ECF (PLAT) 0.952 => TCV: 54,072

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

Composite

120

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

1

1

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

100

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

 

 (11) Heating/Cooling

 Joists: 2X8X16

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors

No Floor SF

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 544 S.F.

 Crawl: 144 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Drywall

X

 (6) Ceilings

 Kitchen: Linoleum

 Other: Carpeted

 Other: Ceramic Tile

 (5) Floors

H.C.

 

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

X

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

X

 0

 0

 (3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

006-209-013-00

 Chimney: 

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

X

X

 

X

 

 

Large

Avg.

Small

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

 

X

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

4

3

1

 Room List

Condition: Average

Remodeled

2010

 Yr Built

 0 UPDATED

 Building Style:

 COLONIAL

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

 

 

 

 

 Building Type

08/11/2022

26-000576 Exhibit V7. 2022 Property Card Page 2

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

HOUGHTON

County:

FRANKLIN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

006-209-013-00

23,640C

32,025J

35,142

22,342

12,800

2020

23,970C

46,512

33,712

12,800

2021

24,761C

49,050

35,050

14,000

2022

25,470C

51,380

36,380

15,000

2023

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Sauna 6,122.38 1 65 3,979

Wood Frame 25.82 120 64 1,983

Unit in Place Item(s)

Description Rate Size % Good Cash Value

 SHED / SF 18.36 216 92 3,649

 SLAB UNDER SHED / SF 5.26 216 92 1,045

 ELECTRIC / SF 6.91 216 92 1,374

 HEATED SHED 2,700.00 1 92 2,484

 Total Estimated Land Improvements True Cash Value = 14,514

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

INTERIOR PLATTE 200.00 100.00 1.0000 1.0000 75 100 15,000

INTERIOR PLATTE 200.00 100.00 1.0000 1.0000 75 100 15,000

 400 Actual Front Feet, 0.92 Total Acres Total Est. Land Value = 30,000

Land Value Estimates for Land Table 400.RESIDENTIAL

SS 11/14/2016 DATA ENTER

WK 09/21/2016 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

X

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

X

 

 

 

X

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Franklin, County

of Houghton, Michigan

Comments/Influences

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF

CONCORD CITY. AND LOTS 9, 10, 11 & 12 

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM

006-209-005-00/COMBINED TO

006-209-013-00)

Tax Description

SULLIVAN ROGER

EKDAHL STEPHANIE

21306 MAIN ST

HANCOCK MI 49930

Owner's Name/Address

21306 MAIN ST

Property Address

NOT STARTE

11-157

08/10/2011

GARAGE/OUTBLDG

2023 Est TCV 102,759 TCV/TFA: 107.94

NOT STARTE

12-254

10/21/2012

NEW BUILDING

MAP #: CONCORD CITY

SELECT STA

2020-99-133

06/01/2020

NEW BUILDING

P.R.E. 100% 01/22/2011 

SELECT STA

2022-99-044

08/11/2022

DEMOLITION

School: HANCOCK PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-IMPROV

100.0

OTHER

2011/0363

09-FAMILY

WD

01/18/2011

50,000

SULLIVAN ROGER

EKDAHL ELEANORE ETAL

0.0

OTHER

2014R-05654

09-FAMILY

QC

10/31/2014

1,201

SULLIVAN ROGER

EKDAHL STEVEN & LISA

0.0

OTHER

2016/01500

09-FAMILY

QC

01/20/2016

0

SULLIVAN ROGER

KEEN KAREN

0.0

OTHER

2019/00267

21-NOT USED/OTHER

QC

01/10/2019

0

SULLIVAN ROGER

EKDAHL STEPHANIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

03/05/2025

26-000576 Exhibit V8. 2023 Property Card Page 1

Class: CD

Effec. Age: 46

Floor Area: 952

Total Base New : 114,749

E.C.F.

Total Depr Cost: 61,963

X 0.940

Estimated T.C.V: 58,245

Cost Est. for Res. Bldg: 1 Single Family COLONIAL

Cls CD

Blt 0

(11) Heating System: Forced Air w/ Ducts

Ground Area = 688 SF

Floor Area = 952 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=54/100/100/100/54

Building Areas

Stories Exterior

Foundation

Size

Cost New

Depr. Cost

1.75 Story

Siding

Basement

352

1+ Story

Siding

Basement

192

1 Story

Siding

Crawl Space

144

Total:

108,484

58,580

Other Additions/Adjustments

Water/Sewer

Public Sewer

1

1,223

660

Water Well, 50 Feet

1

2,383

1,287

Deck

Composite

120

2,659

1,436

Totals:

114,749

61,963

Notes:

ECF (PLAT) 0.940 => TCV:

58,245

Carport Area:

Roof:

Bsmnt Garage:

Year Built:

Car Capacity:

Class:

Exterior:

Brick Ven.:

Stone Ven.:

Common Wall:

Foundation:

Finished ?:

Auto. Doors:

Mech. Doors:

Area:

% Good:

Storage Area:

No Conc. Floor:

(17) Garage

Composite

120

Type

Area

(16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

(15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

(15) Built-ins

Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

1

1

 

(14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

1

(13) Plumbing

Few

Ave.

X

Many

No. of Elec. Outlets

Min

Ord.

X

Ex.

No./Qual. of Fixtures

Amps Service

100

(12) Electric

Central Air

Wood Furnace

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

X

Elec.

Steam

Oil

Coal

Gas

Wood

(11) Heating/Cooling

Joists: 2X8X16

Unsupported Len:

Cntr.Sup:

(10) Floor Support

Recreation

SF

Living

SF

Walkout Doors (B)

No Floor

SF

Walkout Doors (A)

(9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

(8) Basement

Basement: 544 S.F.

Crawl: 144 S.F.

Slab: 0 S.F.

Height to Joists: 0.0

(7) Excavation

Drywall

X

(6) Ceilings

Kitchen: Linoleum

Other: Carpeted

Other: Ceramic Tile

(5) Floors

H.C.

Solid

Doors:

Small

Ord

X

Lg

Size of Closets

Min

Ord

X

Ex

Trim & Decoration

Plaster

Wood T&G

Drywall

Paneled

X

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

X

0

0

(3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

006-209-013-00

Chimney:

Asphalt Shingle

X

Gambrel

Mansard

Shed

Gable

Hip

Flat

X

(3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

X

X

 

X

 

Large

Avg.

Small

Many

Avg.

Few

X

(2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

Insulation

X

(1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

4

3

1

Room List

Condition: Average

Remodeled

2010

Yr Built

0 UPDATED

Building Style:

COLONIAL

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

Building Type

03/05/2025

26-000576 Exhibit V8. 2023 Property Card Page 2

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

HOUGHTON

County:

FRANKLIN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

006-209-013-00

23,970C

46,512

33,712

12,800

2021

24,761C

49,050

35,050

14,000

2022

25,470C

51,380

36,380

15,000

2023

26,743C

60,285

41,885

18,400

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

Sauna

6,499.14

1

65

4,224

Wood Frame

27.40

120

63

2,071

Unit in Place Item(s)

Description

Rate

Size % Good

Cash Value

SHED / SF

18.36

216

91

3,609

SLAB UNDER SHED / SF

5.26

216

91

1,034

ELECTRIC / SF

6.91

216

91

1,359

HEATED SHED

2,700.00

1

91

2,457

Total Estimated Land Improvements True Cash Value =

14,754

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

INTERIOR PLATTE 200.00 100.00 1.0000 1.0000

92

100

18,400

INTERIOR PLATTE 200.00 100.00 1.0000 1.0000

92

100

18,400

400 Actual Front Feet, 0.92 Total Acres

Total Est. Land Value =

36,800

Land Value Estimates for Land Table 400.RESIDENTIAL P

SS 11/14/2016 DATA ENTER

WK 09/21/2016 INSPECTED

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Franklin, County

of Houghton, Michigan

Comments/Influences

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF

CONCORD CITY. AND LOTS 9, 10, 11 & 12

BLK 9 PLAT OF CONCORD CITY. (SPLIT FROM

006-209-005-00/COMBINED TO

006-209-013-00)

Tax Description

SULLIVAN ROGER

EKDAHL STEPHANIE

21306 MAIN ST

HANCOCK MI 49930

Owner's Name/Address

21306 MAIN ST

Property Address

NOT STARTE

11-157

08/10/2011

GARAGE/OUTBLDG

2024 Est TCV 120,569 TCV/TFA: 126.65

NOT STARTE

12-254

10/21/2012

NEW BUILDING

MAP #: CONCORD CITY

SELECT STA

2020-99-133

06/01/2020

NEW BUILDING

P.R.E. 100% 01/22/2011

SELECT STA

2022-99-044

08/11/2022

DEMOLITION

School: HANCOCK PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning:

Class: RESIDENTIAL-IMPROV

100.0

OTHER

2011/0363

09-FAMILY

WD

01/18/2011

50,000

SULLIVAN ROGER

EKDAHL ELEANORE ETAL

0.0

OTHER

2014R-05654

09-FAMILY

QC

10/31/2014

1,201

SULLIVAN ROGER

EKDAHL STEVEN & LISA

0.0

OTHER

2016/01500

09-FAMILY

QC

01/20/2016

0

SULLIVAN ROGER

KEEN KAREN

0.0

OTHER

2019/00267

21-NOT USED/OTHER

QC

01/10/2019

0

SULLIVAN ROGER

EKDAHL STEPHANIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

03/05/2025

26-000576 Exhibit V9. 2025 Property Card Page 1

Class: CD

Effec. Age: 47

Floor Area: 952

Total Base New : 121,809

E.C.F.

Total Depr Cost: 64,560

X 1.069

Estimated T.C.V: 69,015

Cost Est. for Res. Bldg: 1 Single Family COLONIAL

Cls CD

Blt 0

(11) Heating System: Forced Air w/ Ducts

Ground Area = 688 SF

Floor Area = 952 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=53/100/100/100/53

Building Areas

Stories Exterior

Foundation

Size

Cost New

Depr. Cost

1.75 Story

Siding

Basement

352

1+ Story

Siding

Basement

192

1 Story

Siding

Crawl Space

144

Total:

115,159

61,035

Other Additions/Adjustments

Water/Sewer

Public Sewer

1

1,298

688

Water Well, 50 Feet

1

2,530

1,341

Deck

Composite

120

2,822

1,496

Totals:

121,809

64,560

Notes:

ECF (PLAT) 1.069 => TCV:

69,015

Carport Area:

Roof:

Bsmnt Garage:

Year Built:

Car Capacity:

Class:

Exterior:

Brick Ven.:

Stone Ven.:

Common Wall:

Foundation:

Finished ?:

Auto. Doors:

Mech. Doors:

Area:

% Good:

Storage Area:

No Conc. Floor:

(17) Garage

Composite

120

Type

Area

(16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

(15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

(15) Built-ins

Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

1

1

 

(14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

1

(13) Plumbing

Few

Ave.

X

Many

No. of Elec. Outlets

Min

Ord.

X

Ex.

No./Qual. of Fixtures

Amps Service

100

(12) Electric

Central Air

Wood Furnace

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

X

Elec.

Steam

Oil

Coal

Gas

Wood

(11) Heating/Cooling

Joists: 2X8X16

Unsupported Len:

Cntr.Sup:

(10) Floor Support

Recreation

SF

Living

SF

Walkout Doors (B)

No Floor

SF

Walkout Doors (A)

(9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

(8) Basement

Basement: 544 S.F.

Crawl: 144 S.F.

Slab: 0 S.F.

Height to Joists: 0.0

(7) Excavation

Drywall

X

(6) Ceilings

Kitchen: Linoleum

Other: Carpeted

Other: Ceramic Tile

(5) Floors

H.C.

Solid

Doors:

Small

Ord

X

Lg

Size of Closets

Min

Ord

X

Ex

Trim & Decoration

Plaster

Wood T&G

Drywall

Paneled

X

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

X

0

0

(3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

006-209-013-00

Chimney:

Asphalt Shingle

X

Gambrel

Mansard

Shed

Gable

Hip

Flat

X

(3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

X

X

 

X

 

Large

Avg.

Small

Many

Avg.

Few

X

(2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

Insulation

X

(1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

4

3

1

Room List

Condition: Average

Remodeled

2010

Yr Built

0 UPDATED

Building Style:

COLONIAL

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

Building Type

03/05/2025

26-000576 Exhibit V9. 2025 Property Card Page 2

03/13/2026 03:50 PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LAURA ERHART 

FRANKLIN TOWNSHIP ASSESSOR 

PO BOX 13 

WATERSMEET, Ml 49969 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

SULLIVAN ROGER 

21306 MAIN ST 

HANCOCK MI 49930 

2026 M 11 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

006-209-013-00 

21306 MAIN ST 

FB-9-5LOTS9, IO, 11, 12, 13, 14, 15& 16BLK9PLATOF 

CONCORD C[TY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF 

CONCORD CITY. (SPLIT FROM 006-209-005-00/COMBINED 

TO 006-209-013-00) 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the infonnation you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 006-209-013-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

12026 ORIGINAL ASSESSED VALUE 

112,353 

I 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

112,353 

(If the above amounts are the same, no revisions have occured) 

12026 ORIGINAL TAXABLE VALUE 

55,013 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

55,013 

I 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March I, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html 

26-000576 Exhibit W. B.O.R. Decision March 10 2026 Page 1

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial rei1I. industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Roger E. Sullivan 

Township or City 

Franklin Township 

I 

County 

Houghton 

l 

Petitioner's Name (If Other than Owner. Please Print or Type) 

l 

Year of Appeal 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

006-209-013-00 

21306 Main Street 

Hancock, Michigan 49930 

Protested Item: 

Assessed Value 

0 Taxable Status ~lassification 

(exemption) 

0 Qualified Agricultural 

Property Exemption 

Complete this section for a protest of assessed value, including assessed value changes assodaied with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$112,353 

$100,000 

2. 'PR :JEST.OF TAX.A 

Complete this section for a protest of Taxable Value. 

Reason: 

D Value of Losses 

D Value of Additions 

D Poverty Exemption D Uncapping % 

3. PR0,TEST·OF 'CL:ASSlflC11.lFION. ,. 

,/ 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roil 

401 Residential 

Classification should be (check one of the following): 

[gj Agricultural 

[] Industrial 

D Timber Cutover 

0 Utility (Personal Property Only) 

0 Commercial 

[] Residential 

O Developmental 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for quahfied agricultural proper-

ty, the owner may appeal this action to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter O ii exemption 

denied) 

Percent qualified agricultural exemption requested by owner (Enter 100 ~ lull 

exemption requested) 1 00 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption 

See attached document titled '2026 March Board of Review Petition (9 pages)' and attached supporting documents 

listed on the last page. Supporting Documents are: 2026 Notice of Assessment, Assessor Notes, 2017, 2020 old, 

2020 changed, 2025, and 2026 Property Cards, 2025 Flooding Pictures, Agricultural Affidavit, and Michigan State 

Form 5076 Small Business Property Tax Exemption Claim Under MCL 211 .90. 

Phone Number 

03/09/2026 

(906) 281-0727 

Address 

21306 Main Street Hancock, Michigan, 49930 

26-000576 Exhibit W. B.O.R. Decision March 10 2026 Page 2

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

I 

Parcel Code 

---J ,<) ;). '2 

M l \.. 

bf}(",,, - d-l)q_ 0 I ~~ - (90 

1. ASSESSED VALUE 

/ 

Disposition by Board of Review. The Board of Review must state the re::c:son 

f.or Its a . 

elow .. _ 

! r 

___ 

, ____ ., 

···-

. -·· 

~ 

Denied 

D Assessed Value Changed From _ 

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i 

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··•··•· 

,., •••·-.,.••-••.-- • ••• •• ., I 

Record of Vote -

Board or three-member committee of board 

Chairperson: ~Yes ONo so 

Member: 

~

· Yes ONo 

\"ciN 

Member: 

0 Yes WNo 

p C i.-

Initials 

Initials 

lnltlals 

Reason for Board Action f-5'~6 /'--e ,-y-f-

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8,cJrl- d_ 

~ 

C),V fy 

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{ · c::...-c:.,..-) lu.-~ '1~-

If you d·sagree with the decision of the Soard or Review regarding tentative assessed value, you may appeal that decision by filing a pelitlon with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Reel, Residential Real, Ttmber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

:-ona M!Chigal'r'l'!firl'rltmnat farm-or ;norm approvoctby tlTe Mlchtgan Tax Tribunal. Mlc11Igan Tax TribUTTal forms are available at W'.: 

·:t-_i. • 1,_· f!:i11/W.,,1rth. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board or Review must state the reason for its action L 

to 

/ 

~ 

Denied 

D Tentative Taxable Value Changed From 

(See attached L-4035A) 

/ 

/ 

Record of Vote -

Board or three-member committee of board 

Chairperson: 

~

_Yes □No m 

Member: 

[Rfves □No ~-\) 

Member: 

D Yes [y] No 

,£,f' L 

Initials 

Initials 

ln!Uals 

Reason for Board Action 

If you disagree with lhe decision or the Soard or Review regarding tentBtive taxable value, you may appeal that doclsion by filing a petition with the Michigan Tax Tr1bunal at 

PO Box 30232, Lansing Ml 48909. Commerclal Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appeah3d by May 31 . Agricultural Real, Residential Real, Ttmber-Cutover Real and Agricultural Personal Property may be appealed by July 31 . The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal fonns are available at ~\',I!. 

- •.• ,•.:..;,:t:l!;!cJ!l'2, 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

oa Denied 

D Classification Changed From 

to 

Record of Vote -

Board or three-member committee of board 

Chairperson: [8 Yes □No s..~ Member: 

~ 

Yes □No 

~-.'·)~j 

Member: 

oves 11} No 

;l/Cc_ 

Initials 

Initials 

Initials 

Reason for Board Action e; 1+-~s~ ..C1a-+--r: 0 ,,,___, 

I .5 

e~~v-t--

~ 

u.,,,_, ..... - s 

If you disagree with the decision or the, Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing Ml 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for Its action below. 

CJ Exemption Request Denied 

0 Exemption percent modified from 

% to 

% 

Record of Vote -

Boord or three-member committee of board 

Chairperson: D Yes □No 

Member: 

OYes □No 

Member: 

CJ 

Yes □No 

Initials 

Initials 

Initials 

Reason for Soard Action 

If you disagree with the decision or the Board of Review regarding qualified agricullural property exemption, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at PO Box 30232, Lansing Ml 48909 by July 31 . The petition must be filed on a Mlchigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at ~CM't..!l.\lrd.!J 

. , .. :•Y•'!.ilt· 

5. ADJOURNMENT 

Date of Final Adjournment of Board of Review 

Boaa~~e 

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Date 

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26-000576 Exhibit W. B.O.R. Decision March 10 2026 Page 4

26-000576 Exhibit 

W. B.O.R. Decision March 10 2026 Page 4 

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817 N.W.2d 548 (2012)

491 Mich. 518

MICHIGAN PROPERTIES, LLC

v.

MERIDIAN TOWNSHIP.

Toll Northville Limited Partnership

v.

Northville Township.

Docket Nos. 143085, 143086, 143087, 143281.

Argued March 7, 2012.

Decided June 14, 2012.

Supreme Court of Michigan.

*549 Honigman Miller Schwartz and Cohn LLP (by John D. Pirich, Lansing, Michael B.

Shapiro, Detroit, and Jason Conti, Detroit) for Michigan Properties, L.L.C.

549

The Hubbard Law Firm, P.C., Lansing (by Peter A. Teholiz and Michael G. Woodworth),

for Meridian Township.

Hoffert & Associates, P.C., Farmington Hills (by David B. Marmon), for Toll Northville

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Limited Partnership and Biltmore Wineman LLC.

Hallahan & Associates, P.C. (by Laura M. Hallahan, Bloomfield Hills, Amy K. Driscoll,

and Neil H. Goodman), and Rose & Abramson, P.C., Westland (by Nevin A. Rose), for

Northville Township.

Bill Schuette, Attorney General, John J. Bursch, Solicitor General, Richard A. Bandstra,

Chief Legal Counsel, and Matthew B. Hodges, Assistant Attorney General, for the State

Tax Commission, Revenue & Collections Division, in Mich. Props.

Bauckham, Sparks, Lohrstorfer, Thall & Seeber, P.C., Kalamazoo (by Robert E. Thall),

for the Michigan Townships Association and the Michigan Municipal League in Mich.

Props.

McClelland & Anderson, LLP, Lansing (by Gregory L. McClelland and Melissa A. Hagen),

for the Michigan Association of Realtors in Toll Northville.

Kitch Drutchas Wagner Valitutti & Sherbrook, Detroit (Daniel R. Shirey, John M. Sier, and

Andrew M. Harris) for the Building Owners and Managers Association of Metropolitan

Detroit in Toll Northville.

Bauckham, Sparks, Lohrstorfer, Thall & Seeber, P.C., Kalamazoo (by Robert E. Thall),

for the Michigan Townships Association in Toll Northville.

HATHAWAY, J.

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The cases before us involve the proper interpretation of the General Property Tax Act

(GPTA), MCL 211.1 et seq. In Michigan Properties, LLC v. Meridian Township, we

address whether a tax assessor's failure to adjust the taxable value of a parcel of real

property in the year immediately following its transfer[1] precludes a March board of

review from adjusting the taxable value in a later year.

We hold that the failure to adjust the taxable value in the year immediately following the

transfer produced an erroneous taxable value because the taxable value was not in

compliance with the GPTA. Further, the GPTA does not preclude a March board of

review from correcting *550 an erroneous taxable value that resulted from the failure of

an assessor to adjust a property's taxable value in the year immediately following its

transfer. Accordingly, we also hold that a March board of review may adjust the

erroneous taxable value in a subsequent year in order to bring the current taxable value

into compliance with the GPTA. The Court of Appeals held that the error in this case

could not be remedied and, therefore, we reverse the judgment of the Court of Appeals

and reinstate the Michigan Tax Tribunal's decision affirming the March board of review's

correction of the tax rolls to reflect the properly adjusted taxable values.

550

Next, in Toll Northville Limited Partnership v. Northville Township, we address whether

the Tax Tribunal has the authority to reduce an unconstitutional increase in the taxable

value of property when the erroneous taxable value was not challenged in the year of

the increase.[2] We hold that the Tax Tribunal does have the authority to reduce an

unconstitutional previous increase in taxable value for purposes of adjusting a taxable

value that was timely challenged in a subsequent year. The Tax Tribunal Act[3] sets forth

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the Tax Tribunal's jurisdiction.[4] Once its jurisdiction is properly invoked, the Tax Tribunal

possesses the same powers and duties as those assigned to a March board of review

under the GPTA, including the duty to adjust erroneous taxable values to bring the

current tax rolls into compliance with the GPTA. Because the Court of Appeals

erroneously held that the Tax Tribunal did not have jurisdiction to review taxable values

in years not under appeal, we reverse the Court of Appeals' judgment and remand to

that Court to consider Northville Township's remaining issues on appeal regarding the

Tax Tribunal's valuation of the properties.[5]

I. MICHIGAN PROPERTIES, LLC v. MERIDIAN

TOWNSHIP

A. FACTS AND PROCEDURAL HISTORY

Michigan Properties, L.L.C., purchased three apartment complexes located in Meridian

Township in December 2004. Michigan Properties timely filed a required affidavit in

January 2005, notifying Meridian's assessor of the transfers of ownership. Meridian's

assessor failed to comply with MCL 211.27a(3)[6] by not adjusting, or "uncapping,"[7] the

taxable values of the properties for tax year 2005 to reflect their posttransfer taxable

values. As a result of this failure, the taxable values for tax year 2005 were entered into

the tax rolls using *551 pretransfer values that were not in compliance with MCL

551

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211.27a(3).

In October 2006, Meridian sent a letter notifying Michigan Properties of the erroneous

values. The letter informed Michigan Properties that it would receive a revised tax bill for

tax year 2005 reflecting new taxable values because of the 2004 transfer and that the

taxable values for tax year 2006 would be revised accordingly by Meridian's December

board of review.[8] Litigation ensued, and the parties ultimately entered into a consent

judgment for each property in February 2007 pertaining to tax years 2005 and 2006. The

consent judgments stipulated that Meridian reserved the right to petition the March board

of review for tax year 2007, or for any year thereafter, to uncap the properties' taxable

values because of the transfers in December 2004. Meridian subsequently exercised its

right to petition the March board of review to adjust the 2007 taxable values. The March

board of review granted Meridian's requested relief, uncapping the taxable values for tax

year 2007 on the basis of the December 2004 transfers of ownership.[9]

Michigan Properties filed the instant appeals of those decisions in the Tax Tribunal,

arguing that the time frame for challenging the 2005 taxable values, and any subsequent

values based on the 2005 assessments, had expired because Meridian had not timely

challenged the 2005 assessments. Meridian moved for summary disposition, arguing

that the March board of review had acted within its authority to bring taxable values into

compliance with the GPTA pursuant to MCL 211.29 and MCL 211.30. The tribunal

granted Meridian's motion for summary disposition.

Michigan Properties appealed the Tax Tribunal's decision in the Court of Appeals. In a

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published decision, the Court of Appeals reversed the Tax Tribunal and held that the

March board of review could not uncap the taxable values relating to the December

2004 transfers.[10] Meridian sought leave to appeal in this Court. We granted leave to

appeal, directing the parties to discuss "whether the failure of the taxing authority's

assessor to adjust the taxable value of real property in the year immediately after a

transfer of the property in accordance with MCL 211.27a(3) precludes the board of

review from adjusting the taxable value in a later year." Mich. Props., LLC v. Meridian

Twp., 490 Mich. 877, 803 N.W.2d 692 (2011).

B. STANDARD OF REVIEW

Review of decisions by the Tax Tribunal is limited. Mt. Pleasant v. State Tax Comm., 477

Mich. 50, 53, 729 N.W.2d 833 (2007). "In the absence of fraud, error of law or the

adoption of wrong principles, no appeal may be taken to any court from any final agency

provided for the administration of property tax laws from any decision relating to

valuation or allocation." Const. 1963, art. 6, § 28. The Tax Tribunal's *552 factual findings

are final if they are supported by competent, material, and substantial evidence on the

whole record. Id.; Meadowlanes Ltd. Dividend Housing Ass'n v. City of Holland, 437

Mich. 473, 482, 473 N.W.2d 636 (1991). If the facts are not disputed and fraud is not

alleged, our review is limited to whether the Tax Tribunal made an error of law or

adopted a wrong principle. Meadowlanes, 437 Mich. at 482-483, 473 N.W.2d 636. The

cases before us present a question of statutory interpretation, which this Court reviews

de novo. Wexford Med. Group v. City of Cadillac, 474 Mich. 192, 202, 713 N.W.2d 734

552

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(2006). When interpreting statutes, this Court must "ascertain and give effect to the

intent of the Legislature." People v. Koonce, 466 Mich. 515, 518, 648 N.W.2d 153

(2002). In interpreting a statute, this Court avoids a construction that would render any

part of the statute surplusage or nugatory. People v. McGraw, 484 Mich. 120, 126, 771

N.W.2d 655 (2009), citing Baker v. Gen. Motors Corp., 409 Mich. 639, 665, 297 N.W.2d

387 (1980). When considering the correct interpretation, the statute must be read as a

whole. Sun Valley Foods Co. v. Ward, 460 Mich. 230, 237, 596 N.W.2d 119 (1999).

Individual words and phrases, while important, should be read in the context of the entire

legislative scheme. Herman v. Berrien Co., 481 Mich. 352, 366, 750 N.W.2d 570 (2008).

C. ANALYSIS

1. TAXABLE VALUES IN PROPOSAL A AND THE GPTA

The specific issue before us in Mich. Props. is whether the failure of a taxing authority's

assessor to adjust the taxable value of real property in the year immediately following a

transfer of the property, in accordance with MCL 211.27a(3), precludes a March board of

review from adjusting the taxable value in a subsequent year.

Resolving this issue requires an analysis of the GPTA, which sets forth the parameters

for determining taxable values of real property. These parameters are a direct response

from the Legislature to the limitations on taxable values established in Proposal A of

1994, which amended article 9, § 3 of Michigan's Constitution.[11] In *553 Klooster, we

553

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stated that "[t]he purpose of Proposal A was to limit tax increases on property as long as

it remains owned by the same party, even though the actual market value of the property

may have risen at a greater rate."[12]

Proposal A places a cap on the taxable value of a property so that, based on the

previous year's taxable value, any yearly increase in taxable value is limited to either the

rate of inflation or 5 percent, whichever is less.[13] That cap on taxable value applies only

to the current owner of the property, and the property's taxable value is uncapped when

the property is transferred. The uncapped taxable value for the year after the transfer

sets a new baseline value that is subject to a new cap. The GPTA is the enabling

legislation that carries out the edicts of Proposal A.[14]

The GPTA provides a comprehensive system for the assessment of property for ad

valorem tax purposes and the collection of those taxes. It also provides for the

administration of the system. When read in conjunction, MCL 211.27a(2) and (3) provide

the statutory framework to implement the capping and uncapping mechanisms required

by Proposal A. To establish taxable values of property, MCL 211.27a contains

parameters that comply with the requirements of Proposal A.

Unless a property's ownership has been transferred in the previous year, the calculation

for the current taxable value is set forth in MCL 211.27a(2), which provides:

Except as otherwise provided in [MCL 211.27a(3)], for taxes levied in 1995

and for each year after 1995, the taxable value of each parcel of property is

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the lesser of the following:

(a) The property's taxable value in the immediately preceding year minus

any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all

additions. For taxes levied in 1995, the property's taxable value in the

immediately preceding year is the property's state equalized valuation in

1994.

(b) The property's current state equalized valuation.

In short, MCL 211.27a(2) establishes that, except as otherwise provided in MCL

211.27a(3), the taxable value of property for each year after 1995 is the value reached

after applying the formula in MCL 211.27a(2)(a) or the current state equalized value,

whichever is less. Under MCL 211.27a(2), the current year's taxable value is directly

predicated on the immediately preceding year's taxable value unless the current state

equalized valuation is lower.

MCL 211.27a(3) sets forth an exception to the MCL 211.27a(2) calculation. It provides:

Upon a transfer of ownership of property after 1994, the property's taxable

value for the calendar year following the year of the transfer is the

property's state equalized valuation for the calendar year following the

transfer.

This language requires that when a property has been transferred, it must be valued at

554

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the state equalized valuation for the calendar year following the transfer. Accordingly,

once the property is transferred, its taxable value is no longer predicated on the previous

year's taxable value; *554 rather, it is "uncapped." This uncapping event sets a base

valuation on which future taxable values will be determined.[15] Because MCL

211.27a(2)(a) is predicated on the previous year's taxable value, any error in the

uncapping valuation carries the resulting erroneous taxable value over into future years.

The provisions establishing taxable values in MCL 211.27a(2) and MCL 211.27a(3) are

both mandatory and automatic. Both subsections unambiguously provide that the

taxable value for a property falling under each respective subsection "is" the value that

results from the parameters contained in the applicable subsection.[16] Therefore, if the

mandates from the applicable subsection were not followed when placing a property's

assessment on the tax rolls for a given tax year, the resulting taxable value from that

year would not be in compliance with the GPTA and would thus be erroneous as a

matter of law.

In Mich. Props., Meridian's assessor failed to update the tax rolls to reflect the uncapped

taxable values of Michigan Properties' recently purchased properties for tax year 2005.

Because of this failure to uncap the taxable value, the taxable value as entered on the

tax rolls for 2005 violated the automatic requirement in MCL 211.27a(3) that the taxable

value for the year following the transfer "is" the uncapped value. As a result, the 2005

taxable values of the three properties at issue were erroneous.[17]

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2. A MARCH BOARD OF REVIEW'S DUTIES AND

POWERS

We must next determine whether the erroneous previous year's values can be corrected

for purposes of adjusting the timely challenged 2007 taxable values. We hold that they

can because a March board of review is authorized and required, pursuant to MCL

211.29 and MCL 211.30, to correct errors in valuation to bring taxable values into

compliance with the GPTA. To hold otherwise would allow errors in taxable value to run

with the property until the next transfer of ownership occurs. The Legislature clearly did

not intend this result. Judging by the plain language of the GPTA, the Legislature

intended that a township's March board of review have the power to bring previous

erroneous taxable values back into compliance with the GPTA, as long as that power is

only exercised to bring the taxable value in line with the GPTA for the current tax year.

[18] Our *555 decision is limited to adjusting a current year's taxable value to prevent

previous errors from running in perpetuity against the current taxpayer. While actions to

collect or receive a refund of a previous year's taxes are subject to various limitations,[19]

there are no such limitations within the GPTA prohibiting correction of a previous year's

taxable value so that a taxpayer may receive relief for the tax year under appeal.

555

As noted earlier, the GPTA sets forth a comprehensive property tax system. Part of this

system involves oversight and error correction by various entities.[20] In this system,

assessors are responsible for assessing properties in accordance with various

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guidelines set forth in the GPTA.[21] However, once an assessment has been entered,

an assessor is powerless to change that assessment.[22] If there is a challenge to an

assessment, or if an error is discovered, the GPTA provides various circumstances in

which the error can be corrected and specifies who can correct the error.[23]

Meridian argues that the taxable values are subject to the March board of review's error-

correction mechanisms found in MCL 211.29 and MCL 211.30, which set forth the duties

and powers of all townships' March boards of review. MCL 211.29 provides, in pertinent

part:

(1) On the Tuesday immediately following the first Monday in March, the

board of review of each township shall meet at the office of the supervisor,

at which time the supervisor shall submit to the board the assessment roll

for the current year, as prepared by the supervisor, and the board shall

proceed to examine and review the assessment roll.

(2) During that day, and the day following, if necessary, the board, of its own

motion, or on sufficient cause being shown by a person, shall add to the roll

the names of persons, the value of personal property, and the description

and value of real property liable to assessment in the township, omitted

from the assessment roll. The board shall correct errors in the names of

persons, in the descriptions of property upon the roll, and in the assessment

and valuation of property. The board shall do whatever else is necessary to

make the roll comply with this act.

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*556 (3) The roll shall be reviewed according to the facts existing on the tax

day. The board shall not add to the roll property not subject to taxation on

the tax day, and the board shall not remove from the roll property subject to

taxation on that day regardless of a change in the taxable status of the

property since that day.

556

(4) The board shall pass upon each valuation and each interest, and shall

enter the valuation of each, as fixed by the board, in a separate column.

[Emphasis added.]

These provisions give a March board of review the authority and the duty to correct

errors in taxable values. When an error is brought to the attention of a March board of

review, whether it is brought to the board's attention by another person or the board

itself, the board must correct the error. Subsection (2) provides that "[t]he board shall

correct errors ... in the assessment and valuation of property."[24] A March board of

review also has broad authority to correct a mistake in valuation because "[t]he board

shall do whatever else is necessary to make the roll comply with this act."[25] This

authority is further enforced by the language of MCL 211.30(4), which allows a March

board of review to change an assessed or tentative taxable value as long as there is an

opportunity for the person affected to file objections to any of the March board of

review's changes.[26]

Most importantly, there are no limitations contained in the GPTA that would prevent a

March board of review from considering previous erroneous taxable values when

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bringing current taxable values into compliance with the GPTA. Had the Legislature

intended to preclude errors from being corrected in subsequent years, it would have

included such a limitation. While MCL 211.29 and MCL 211.30 do not grant a March

board of review the authority to alter a previous year's tax rolls, and thus alter previous

tax obligations, a March board of review does have the power to correct previous errors

for the purpose of updating the current year's tax rolls.

A March board of review has the power to review the tax rolls currently before it

"according to the facts existing on the tax day." MCL 211.29(3). Among the facts existing

on a current year's tax day would be the fact that a previous taxable value did not

comply with the GPTA, and that fact is within the purview of the duties of the March

board of review. Having considered the language of the GPTA, we agree with Meridian

that the Legislature's directive to March boards of review to "do whatever else is

necessary to make the roll comply with" the act includes correcting errors of law

pertaining to taxable values that have carried over from previous years. By correcting

previous errors of law for purposes of determining a current year's taxable value, a

March board of review "make[s] the roll comply with" the GPTA.

Finally, allowing a March board of review to prospectively correct previous erroneous

taxable values provides taxpayers *557 and municipalities with meaningful review of a

current year's taxes. It prevents an error in taxable value from being set in stone and

perpetuating a deprivation of the constitutional protections set forth in Proposal A.[27]

Whether to prevent windfalls for taxpayers or municipalities,[28] the Constitution must be

enforced, and deprivations of constitutional protections must be avoided.

557

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In Mich. Props., we hold that the March board of review correctly brought the 2007

taxable values into compliance with the GPTA by adjusting the current values because of

the uncapping of the 2005 taxable values. The Court of Appeals incorrectly prevented

the erroneous taxable values from being remedied until another uncapping event occurs.

Accordingly, we reverse the judgment of the Court of Appeals in Michigan Properties,

LLC v. Meridian Township, and we reinstate the Tax Tribunal's decision affirming the

March board of review's correction of the tax rolls to reflect the properly adjusted taxable

values.

II. TOLL NORTHVILLE LIMITED PARTNERSHIP v.

NORTHVILLE TOWNSHIP

A. FACTS AND PROCEDURAL HISTORY

This case raises the issue of whether the Michigan Tax Tribunal has the same powers

and duties as a March board of review to adjust previously entered erroneous taxable

values for purposes of bringing the current tax rolls into compliance with the GPTA. The

underlying factual basis for the dispute between Toll Northville Limited Partnership and

Northville Township[29] began in 2000 when Toll, a residential developer, installed public-

service improvements[30] to a "parent" parcel that was to be divided into residential

"child" parcels. The value of the public-service improvements, which were legally defined

as "additions" pursuant to MCL 211.34d(1)(b)(viii), was included in the taxable value for

558

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the parent parcel for tax year 2000, thereby substantially increasing the taxable value of

Toll's property.[31] Toll did not timely challenge the increase in taxable value for tax year

2000, and the parent parcel was divided into child parcels by tax year 2001.[32] For

2001, the *558 assessor proportionately split the addition to the taxable values among

the resulting child parcels, so that each child parcel carried its portion of the addition of

the value of the public-service improvements to the taxable value that had previously

been assessed to the parent parcel.[33]

Toll timely appealed the taxable values of the child parcels for tax year 2001 in the Tax

Tribunal.[34] Also, Toll filed a declaratory action in the circuit court to have MCL

211.34d(1)(b)(viii), the basis for including public-service improvements as "additions,"

declared unconstitutional.[35] The Tax Tribunal held Toll's tribunal case in abeyance

pending the outcome of the circuit court action. Toll was successful in its circuit court

action, culminating in an opinion from this Court that unanimously declared MCL

211.34d(1)(b)(viii) unconstitutional.[36]

Following this Court's decision, the Tax Tribunal proceedings were reopened. The

tribunal concluded that it lacked jurisdiction to amend the taxable value of the parent

parcel for tax year 2000 because that value was not timely appealed. However, the

tribunal prospectively amended the taxable value of the properties at issue to conform to

this Court's decision. Thus, the tribunal removed the value of the public-service

improvement additions from the parcels' taxable values for tax year 2001 and

subsequent years.

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Northville appealed the tribunal's decision in the Court of Appeals.[37] In a published

opinion, the Court of Appeals reversed the tribunal's decision[38] and held that the Tax

Tribunal did not have jurisdiction to review a previous year's taxable value for purposes

of determining a timely appealed current year's taxable value.[39] *559 Accordingly, the

Court of Appeals ordered the Tax Tribunal to reinstate and affirm the taxable values

assessed by Northville, including the unconstitutional additions for public-service

improvements.[40]

559

Toll sought leave to appeal in this Court. We granted leave to appeal, limiting the issue to

"whether the Court of Appeals correctly held that the Michigan Tax Tribunal had no

jurisdiction to reduce an unconstitutional increase in the taxable value of property if the

improperly increased taxable value was not challenged in the year of the increase." Toll

Northville Ltd. Partnership v. Northville Twp., 490 Mich. 877, 803 N.W.2d 694 (2011).

B. ANALYSIS

As noted in the discussion of Mich. Props., the GPTA provides a March board of review

with the authority to bring previous erroneous taxable values into compliance with the

GPTA for purposes of determining the taxable value in a subsequent year. As in Mich.

Props., the initial taxable value in this case was erroneous as a matter of law,[41] and it

was not challenged in the year that it was placed on the tax rolls; rather, it was

challenged in a subsequent year. However, unlike the proceedings in Mich. Props., the

proceedings in this matter involved the Tax Tribunal instead of the March board of

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review. Therefore, we must determine whether the Tax Tribunal possesses the same

powers of correction as a March board of review. We hold that under the plain language

of the Tax Tribunal Act,[42] it does.

The Michigan Tax Tribunal was created by the Tax Tribunal Act.[43] The Tax Tribunal is

charged with original jurisdiction over tax proceedings, including appeals of cases arising

from March boards of review. In Wikman v. City of Novi, 413 Mich. 617, 629, 322 N.W.2d

103 (1982), we described the tribunal as follows:

The Tax Tribunal is a "quasi-judicial agency" designed to provide a forum in

which taxpayers may obtain relief from adverse agency decisions. The

primary functions of the Tax Tribunal are to find facts and review the

decisions of agencies within its jurisdiction. The Tax Tribunal specializes in

reviewing these determinations. To assure that it possesses the necessary

expertise to resolve these cases efficiently, the Tax Tribunal Act requires

that certain members of the tribunal have special qualifications.

The Tax Tribunal Act sets forth the powers and jurisdiction of the tribunal. *560 MCL

205.731 provides[44] in pertinent part:

560

The tribunal has exclusive and original jurisdiction over all of the following:

(a) A proceeding for direct review of a final decision, finding, ruling,

determination, or order of an agency relating to the assessment, valuation,

rates, special assessments, allocation, or equalization, under the property

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tax laws of this state.

(b) A proceeding for a refund or redetermination of a tax levied under the

property tax laws of this state.

Thus, according to the plain language of MCL 205.731, the Tax Tribunal has exclusive

and original jurisdiction to review decisions of "an agency relating to ... valuation... under

the property tax laws of this state." This language pertains to local taxing authorities

such as a township's March board of review.[45] Moreover, pursuant to MCL 205.735(2)

and MCL 205.735a(2), the proceedings before the tribunal are "original and independent

and [are] considered de novo." (Emphasis added.)

MCL 205.732 sets forth the tribunal's powers in reviewing a taxing authority's decision

once the tribunal's jurisdiction is properly invoked under MCL 205.735 or MCL

205.735a(6). It provides[46] in pertinent part:

The tribunal's powers include, but are not limited to, all of the following:

(a) Affirming, reversing, modifying, or remanding a final decision, finding,

ruling, determination, or order of an agency.

(b) Ordering the payment or refund of taxes in a matter over which it may

acquire jurisdiction.

(c) Granting other relief or issuing writs, orders, or directives that it deems

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necessary or appropriate in the process of disposition of a matter over

which it may acquire jurisdiction.

(d) Promulgating rules for the implementation of this act, including rules for

practice and procedure before the tribunal... under the administrative

procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328. [Emphasis

added.]

Additionally, MCL 205.737(1) provides that "[t]he tribunal shall determine a property's

taxable value pursuant to [MCL 211.27a]."[47]

It is apparent from these provisions that the Tax Tribunal has original jurisdiction over

appeals regarding the valuation of property by an assessor or a March board of review

and that the tribunal reviews those appeals de novo. As part of the tribunal's powers, the

tribunal can affirm, reverse, or modify the decision of a March board of review, and in

doing so, the tribunal is authorized to determine the property's taxable value in

accordance with MCL 211.27a.

The Legislature has granted the tribunal the authority to enforce a March board of

review's error corrections under MCL 211.29 and MCL 211.30. Thus, the Tax Tribunal

has the authority to carry out a *561 March board of review's duty to correct a previous

erroneous taxable value in order to adjust the current taxable value, thereby bringing the

taxable value back into compliance with the GPTA and Proposal A.[48] Accordingly, the

Tax Tribunal Act grants the Tax Tribunal the authority to provide the relief that Toll argues

561

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for in this case.[49]

Thus, in Toll Northville, we agree with the Tax Tribunal that it has the ability to

prospectively adjust the timely challenged taxable values of Toll's parcels for tax year

2001 and subsequent years because the tax year 2000 taxable value of the parent

parcel was erroneous as a result of the inclusion of unconstitutional additions.[50]

Accordingly, we reverse the Court of Appeals' judgment pertaining to Toll in MJC/Lotus

Group v. Brownstown Twp., 293 Mich.App. 1, 809 N.W.2d 605 (2011). However, because

the Court of Appeals did not reach Northville's remaining issues on appeal regarding the

valuation of the subject properties, we remand this case to the Court of Appeals for

consideration of those issues.

III. CONCLUSION

In Mich. Props., we hold that the failure to adjust the taxable values in the year

immediately following the transfer produced erroneous taxable values because the

taxable values were not in compliance with the GPTA. Further, the GPTA does not

preclude a March board of review from correcting an erroneous taxable value that

resulted from the failure of an assessor to adjust a property's taxable value in the year

immediately following its transfer. Accordingly, we also hold that a March board of review

may adjust the erroneous taxable value in a subsequent year in order to bring the

current taxable value into compliance with the GPTA. The Court of Appeals held that the

error in this case could not be remedied and, therefore, we reverse the judgment of the

562

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Court of Appeals and reinstate the Tax Tribunal's decision affirming the March board of

review's *562 correction of the tax rolls to reflect the properly adjusted taxable values.

In Toll Northville, we hold that the Tax Tribunal does have the authority to reduce an

unconstitutional previous increase in taxable value for purposes of adjusting a taxable

value that was timely challenged in a subsequent year. The Tax Tribunal Act sets forth

the Tax Tribunal's jurisdiction. Once its jurisdiction is properly invoked, the Tax Tribunal

possesses the same powers and duties assigned to a March board of review under the

GPTA, including the duty to adjust erroneous taxable values to bring the current tax rolls

into compliance with the GPTA. Accordingly, we reverse the judgment of the Court of

Appeals pertaining to Toll Northville Limited Partnership, and we remand the case to the

Court of Appeals to consider Northville Township's remaining issues on appeal regarding

the Tax Tribunal's valuation of the subject properties.

YOUNG, C.J., and CAVANAGH, MARILYN KELLY, MARKMAN, MARY BETH KELLY,

and ZAHRA, JJ., concurred with HATHAWAY, J.

[1] See MCL 211.27a(3).

[2] This appeal marks the second time that Toll Northville Limited Partnership and Northville Township have come

before us with this dispute. In Toll Northville Ltd. v. Northville Twp., 480 Mich. 6, 13-14, 743 N.W.2d 902 (2008),

we unanimously declared that the statutory provision allowing the value of the properties at issue to increase

because of public-service improvements was unconstitutional.

[3] MCL 205.701 et seq.

[4] MCL 205.731.

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[5] We will discuss each case separately. We begin with Mich. Props. because the issue in Toll Northville is

predicated on whether a March board of review has the power to correct a previous erroneous taxable value.

[6] MCL 211.27a(3) provides: "Upon a transfer of ownership of property after 1994, the property's taxable value

for the calendar year following the year of the transfer is the property's state equalized valuation for the calendar

year following the transfer."

[7] After ownership of a property has been transferred, the taxable value of the property is "uncapped" and is

subject to reassessment based on the property's actual value. Klooster v. City of Charlevoix, 488 Mich. 289, 297,

795 N.W.2d 578 (2011).

[8] The December board of review, however, took no action. Michigan Properties appealed Meridian's decision

for tax years 2005 and 2006 in the Tax Tribunal. Michigan Properties argued that the time frame for challenging

the 2005 taxable values, and any subsequent values based on the 2005 assessment, had expired because

Meridian had not timely challenged the 2005 assessments when the 2005 values were first placed on the tax

rolls.

[9] Thus, 2007 is the only tax year before us in Mich. Props. For tax year 2007, the total pretransfer taxable value

for the three properties combined was assessed at $10,376,535. By including the uncapping based on the 2004

transfers, the March board of review adjusted the assessments for 2007 to a total taxable value of $14,905,107.

[10] Mich. Props., LLC v. Meridian Twp., 292 Mich.App. 147, 808 N.W.2d 506 (2011).

[11] Proposal A amended Const. 1963, art 9, § 3 to read as follows:

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property

not exempt by law except for taxes levied for school operating purposes. The legislature shall provide for the

determination of true cash value of such property; the proportion of true cash value at which such property shall

be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of

equalization of assessments. For taxes levied in 1995 and each year thereafter, the legislature shall provide that

the taxable value of each parcel of property adjusted for additions and losses, shall not increase each year by

more than the increase in the immediately preceding year in the general price level, as defined in [Const. 1963,

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art 9, § 33], or 5 percent, whichever is less until ownership of the parcel of property is transferred. When

ownership of the parcel of property is transferred as defined by law, the parcel shall be assessed at the

applicable proportion of current true cash value. The legislature may provide for alternative means of taxation of

designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the

general ad valorem property tax shall be uniform upon the class or classes on which it operates. A law that

increases the statutory limits in effect as of February 1, 1994 on the maximum amount of ad valorem property

taxes that may be levied for school district operating purposes requires the approval of ¾ of the members

elected to and serving in the Senate and in the House of Representatives.

[12] Klooster, 488 Mich. at 296, 795 N.W.2d 578.

[13] Also, the valuation must be adjusted when there are additions or losses to the property that affect the

property's value.

[14] Id. at 296-297, 795 N.W.2d 578.

[15] Valuations after uncapping will again be based on MCL 211.27a(2), until the next time that the property's

ownership is transferred. MCL 211.27a(4).

[16] The pertinent language in MCL 211.27a(3) states that "the property's taxable value for the calendar year

following the year of the transfer is the property's state equalized valuation...." (Emphasis added.) The Court of

Appeals' analysis implies that the phrase "calendar year following the year of the transfer" establishes a period of

limitations during which MCL 211.27a(3) can be applied and that it cannot be applied to adjust a taxable value in

years subsequent to the year immediately following a transfer. However, MCL 211.27a(3) does not contain a

period of limitations. Rather, it sets forth that the state equalized value during the designated period of time —

the year immediately following a transfer — is the basis for the uncapped taxable value. Thus, the purpose of

MCL 211.27a(3) is to override the limitation in MCL 211.27a(2) when a property is transferred and allow the

property's taxable value to "catch up" with the value of the property.

[17] Our conclusion does not mean that because a previous year's taxable value is erroneous, it is subject to

correction for purposes of a property owner's tax obligation for that previous year.

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[18] The facts before us in both cases are distinguishable from those presented in Leahy v. Orion Twp., 269

Mich.App. 527, 711 N.W.2d 438 (2006). In Leahy, the Court of Appeals refused to allow a taxpayer's challenge to

a property's taxable value from a previous year for purposes of adjusting a subsequent year's taxable value. The

taxpayer in Leahy had already challenged that previous year's taxable value in the year that the value was

entered, claiming that the taxable value was erroneous. The taxpayer's challenge went to the Tax Tribunal, which

ruled against him, and the taxpayer did not appeal that decision. Accordingly, the Court of Appeals correctly

concluded that the taxpayer was collaterally estopped from relitigating the issue. Id. at 530-531, 711 N.W.2d 438.

[19] See Briggs Tax Serv., LLC v. Detroit Pub. Sch., 485 Mich. 69, 780 N.W.2d 753 (2010) (holding that refund

claims for previously paid taxes are subject to a 30-day limitations period unless a mutual mistake of fact

occurred); see also MCL 211.53a (setting forth a three-year limitation on claims to collect a refund of previously

paid taxes after a mutual mistake of fact occurred).

[20] See, e.g., MCL 211.53b (setting forth the process for the correction of "qualified error[s]") and MCL 211.34(4)

(setting forth the process for appeals to the state tax commission regarding county equalization of taxes).

[21] MCL 211.10; MCL 211.10d(1); MCL 211.10e.

[22] In preparing assessments, an assessor is limited to using approved assessment manuals to carry out his or

her duties. See MCL 211.10e.

[23] See, e.g., MCL 211.29, MCL 211.30, MCL 211.34(4), and MCL 211.53b.

[24] MCL 211.29(2).

[25] Id.

[26] MCL 211.30(4) states in pertinent part:

The board of review, on its own motion, may change assessed values or tentative taxable values or add to the

roll property omitted from the roll that is liable to assessment if the person who is assessed for the altered

valuation or for the omitted property is promptly notified and granted an opportunity to file objections to the

change at the meeting or at a subsequent meeting.

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[27] In the Court of Appeals opinion pertaining to Toll Northville, which was decided with two companion cases

involving the same issue, the Court of Appeals relied on Auditor General v. Smith, 351 Mich. 162, 88 N.W.2d 429

(1958), for the proposition that a failure by a board of review to correct an erroneous value in a previous year

precludes attack on that value in a subsequent year. MJC/Lotus Group v. Brownstown Twp., 293 Mich.App. 1, 9,

809 N.W.2d 605 (2011). However, Auditor General was decided nearly 40 years before Proposal A was enacted

in 1994. We now take the opportunity to clarify that Auditor General is limited to situations predating Proposal A,

and thus it is not applicable to the cases before us.

[28] As is evident from the cases before us, a failure to correct previous errors can either result in taxpayers

being forced to pay more property taxes than the Constitution permits or prevent a municipality from receiving

property taxes to which it is constitutionally entitled.

[29] Biltmore Wineman LLC owns the properties at issue along with Toll and is also a party to this dispute. For

ease of reading, however, we will refer exclusively to Toll and Northville as the parties in this opinion.

[30] The public-service improvements included infrastructure such as a primary access road, streetlights, sewer

service, water service, electrical service, natural gas service, telephone service, and sidewalks.

[31] The inclusion of the public-service improvements as additions increased the taxable value of the property

from $4,701,861 to $23,395,587 for tax year 2000.

[32] This division of property did not trigger uncapping under MCL 211.27a(3) because Toll remained the owner

of the divided parcels.

[33] The value of the additions is approximately 79.903 percent of the assessed taxable value for each parcel.

[34] Toll eventually amended its petition to include tax years after 2001. Thus, the tax years before us for Toll

Northville are 2001 and later.

[35] Generally speaking, quasi-judicial agencies such as the Tax Tribunal do not have the authority to hold a

statute unconstitutional. See Wikman v. City of Novi, 413 Mich. 617, 646-647, 322 N.W.2d 103 (1982); Dation v.

Ford Motor Co., 314 Mich. 152, 22 N.W.2d 252 (1946).

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[36] In Toll Northville, 480 Mich. at 13-14, 743 N.W.2d 902, we stated:

The issue is the constitutionality of MCL 211.34d(1)(b)(viii), which, as written, defines "public services" as

"additions" and, therefore, would allow for the taxation of the value added from the installation of public-service

improvements, which are "water service, sewer service, a primary access road, natural gas service, electrical

service, telephone service, sidewalks, or street lighting." We agree with the analysis and the decision of the

Court of Appeals [Toll Northville, Ltd. v. Northville Twp., 272 Mich.App. 352, 726 N.W.2d 57 (2006)], which

declared MCL 211.34d(1)(b)(viii) unconstitutional. The Court of Appeals correctly concluded that the mere

installation of public-service improvements on public property or on utility easements does not constitute a

taxable "addition" — as that term was understood when the public adopted Proposal A — in this instance,

involving infrastructure improvements made to land destined to become a residential subdivision.

[37] As noted, the Court of Appeals consolidated Northville's appeal with two other cases involving the same

issue regarding the removal of unconstitutional public-service improvements from taxable values.

[38] MJC/Lotus Group, 293 Mich.App. 1, 809 N.W.2d 605.

[39] Because the Court of Appeals held that the Tax Tribunal did not have jurisdiction to review the accuracy of a

property's taxable value for a year that was not timely appealed, the Court of Appeals did not address Northville's

alternative argument that the adjusted valuation set by the Tax Tribunal did not comport with a stipulation by the

parties regarding the valuation. On remand, we direct the Court of Appeals to address this issue.

[40] MJC/Lotus Group, 293 Mich.App. at 16, 809 N.W.2d 605. Because the Court of Appeals held that the

tribunal lacked jurisdiction, it did not reach Northville's remaining arguments on appeal concerning the valuation

methods used by the Tax Tribunal to adjust the taxable values of Toll's parcels. Id. at 14-15, 809 N.W.2d 605. On

remand, we direct the Court of Appeals to address these issues as well.

[41] In Toll Northville, the taxable value for Toll's parcel included an addition for public-service improvements that

was declared unconstitutional by this very Court. An unconstitutional addition is no addition at all. See Toll

Northville, 480 Mich. at 14, 743 N.W.2d 902. Because the 2000 taxable value included this unconstitutional

addition, the taxable value was not in accordance with MCL 211.27a(2) for that tax year. Moreover, the resulting

tax year 2000 taxable values were also unlawfully valued above the constitutional cap set by article 9, § 3.

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[42] MCL 205.701 et seq.

[43] MCL 205.721. For a discussion of the history and purpose of the Tax Tribunal Act, see Wikman, 413 Mich. at

626-629, 322 N.W.2d 103.

[44] Although a previous version of MCL 205.731 was in effect during the tax years at issue in this case, the

differences do not affect our analysis. See 2008 PA 125, 1973 PA 186.

[45] See MCL 205.703(a) (defining "agency" for purposes of the Tax Tribunal Act); see also MCL 211.29 and

211.30.

[46] Again, the amendments of MCL 205.732 do not affect its application to the case at issue. See 2008 PA 125,

1973 PA 186.

[47] Further, Mich. Admin. Code, R.205.1283(1) indicates that once the Tax Tribunal's jurisdiction is properly

invoked, the scope of its inquiry in determining the validity of an assessment for the appealed tax year is broad

and limited only by relevancy.

[48] As discussed in note 27 of this opinion, the Court of Appeals in this case relied on Auditor General, 351

Mich. 162, 88 N.W.2d 429, for the proposition that a previous failure to correct an erroneous value by a board of

review precludes attack on that value in a subsequent year. Again, we note that Auditor General is limited to

situations predating Proposal A and thus it is not applicable to this case.

[49] Northville argues that the Tax Tribunal did not have jurisdiction to change the 2001 taxable values because

the 2000 taxable value of the parent parcel was not timely appealed in accordance with the time limitations

contained in MCL 205.735. Despite the fact that Toll did not timely appeal the 2000 taxable value in the Tax

Tribunal, Toll did timely appeal the 2001 values of the child parcels. Thus, Toll properly invoked the tribunal's

jurisdiction with respect to the 2001 values, and, notably, Toll does not seek a refund or a reduction of taxes for

tax year 2000. Although the Tax Tribunal cannot adjust the tax year 2000 taxable value because of Toll's failure

to timely appeal that value, the tribunal can consider data from that year when adjusting the timely challenged

2001 taxable values. Because the 2001 taxable values are predicated on the 2000 taxable value, the information

from 2000 is therefore relevant for determining the correct values for 2001. In holding that the tribunal did not

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have jurisdiction to review taxable values of a year not timely appealed, the Court of Appeals erred by confusing

the difference between the Tax Tribunal's inability to change and grant relief regarding the tax year 2000 taxable

value and its ability to consider evidence of how the tax year 2000 assessment was determined in reviewing

taxable values for a year that was timely appealed.

[50] In carrying out this adjustment, the Tax Tribunal is required to ensure that the taxable values comply with the

Michigan Constitution and apply the parameters set forth in MCL 211.27a.

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