Palmer.pdf

Linda M Palmer Trust Petitioner V Township Of Lake Respondent · 26-001510-TT

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RECEIVED 

APR 2 2 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

BRIAN 

PALMER 

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

11070 West Gates St. 

City or Town 

State 

ZIP Code 

Bruce Township 

MI 

#80656 

Telephone Number5863370046 

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

phl2004@mac.com 

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

First Name 

Mm. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information »use the multipte parcel form for additional, contiguous parcels. 

How many parcels are you 

If you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

1 

0 Yes* 

[] No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

4672 PORT AUSTIN RD. 

City or Town 

County 

R 

N 

State 

ZIP Code 

ICASEVILLE 

URO 

MI 

48725

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

THE ASSESSED VALUE OF $431,000 WOULD TRANSLATE TO 

A MARKET VALUE of 

$862,000. 

Per recent appraisals and comps of a single-story, original construction, 100% masonry- 

block building, 1656 s.f., uninsulated, slab-on-grade home, with two bedrooms, and 1 1/2 

baths, no wall or ceiling finishes, no plaster or drywall, no wall partitions, built approx. 

1950 (75 years +), has a full maximum replacement value of approximately $293,000, 

per a Frankenmuth Insurance valuation inspection in Feb, 2026, with the land value 

comparisons for .93 acre@ $250,000 per acre maximum valuation= $233,000. This 

lequates to an aggregate market valuation of $526,000. Assessed Valuation of $263,000. 

Note: Past appraisals, and recent comps are also available. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[m] No 

If Yes, check which BOR you attended: [A March 

[] July 

[] December 

If No, please check the applicable reason(s): 

Not required to attend 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

[[] Appealing within 35 days of receipt 

of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Filed via email, as proffered by Lake Township, and was not required to attend. Request for relief was denied.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. 

Parcel Number:354 3-01 6-264-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [1 

Commercial J 

Industrial [J 

Residential A 

 Timber-Cutover (1 

~~ Developmental J 

Utility 1 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $431,000 

$167,427 

What do you believe is the fair market value (also known as true cash value)? 

$526,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$263,000 

assessed value) $1 02,165 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatupe required Fld 

Petitioner Or Att 

ey/AutHori: 

Representative’s Signature: 

"Brian 2. Paluer 

TanirEL 

/ Lon, Ph Wer JgosT 

PB. 

[2-12-1949

04/07/2026 02:57 

PM 

© 2026 BOARD OF REVIEW DECISION 

FROM 

LAKE TOWNSHIP 

P O BOX 429 

CASEVILLE MI 48725 

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

PALMER LINDA M TRUST 

11070 W GATES RD 

ROMEO MI 48065 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

3213-016-264-00 

4672 PORT AUSTIN RD 

E 100 FT OF W 700 FT OF THAT PT OF GOV'T LOT 3 THAT 

LIES N OF US R/W M-25. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

3213-016-264-00 

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

Board of Review Comments 

PETITION DENIED. SALES REVIEWED AND ASSESSMENT DETERMINED TO BE IN LINE WITH MARKET. 

[2026 ORIGINAL ASSESSED VALUE 

431,000 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

431,000 

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

2026 ORIGINAL TAXABLE VALUE 

167,427 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

167,427 

] 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

“Effective March 1, 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/0,4677,7-187-3 8254---,00.html

Michigan Department of Treasury 

| 

Reset Form 

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) 

BRIAN & LINDA PALMER 

Township or City 

County 

Year of Appeal 

LAKE TOWNSHIP 

HURON 

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.) 

PARCEL#: 

 3213-016-264-00 

4672 PORT AUSTIN RD. 

CASEVILLE, MI 48725 

Protested Item: 

Assessed Value 

Ol Tentative 

Il Taxable Status 

[=] Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

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) 

431000 

526000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

O Value of Losses 

J Value of Additions 

] Poverty Exemption 

J 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): 

O Agricultural 

J Industrial 

] Timber Cutover 

O Utility (Personal Property Only) 

[l Commercial 

Cl Residential 

Ol 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 

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

denied) 

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

© Frankenmuth 

Policy Change Declaration 

Homeowners Home Protector 

INSURANCE 

Policy 

Page 1 of 2 

NAMED INSURED 

POLICY 

POLICY TERM 

AGENT 

Brian Palmer 

HE 

o:012026t003012027 

0210005 

NAMED INSURED 

ACCOUNT 

POLICY TERM 

ISSUE DATE 

Brian Palmer 

IH 

03/01/2026 to 0301/2027 

02/18/2026 

4672 Port Austin Rd 

12:01 AM Standard Time 

at 12:44 PM 

Caseville, MI 48725-9667 

AGENCY 

INSURER 

EFFECTIVE DATE 

Bailey Agency 

Frankenmuth Insurance Company 

03/01/2026 

30 S Main St 

One Mutual Avenue 

12:01 AM Standard Time 

Pigeon, MI 48755-5103 

Frankenmuth, MI 48787-0001 

Phone: 989-453-2422 Agent: 0210005 

Thank you for placing your trust in us for your 

insurance needs. 

GROUP NAME 

Frankenmuth Credit Union 

Your premium reflects membership in this group. If you are not eligible for this group discount, please notify your agent. 

Reason for 

Please see the attached SUMMARY OF CHANGES 

Amendment 

Summary of Premiums 

Total Policy Premium 

$1,326 

(Please refer to billing documents for balances due.) 

Previous Policy Premium 

$1,326 

Total Policy Change 

$0 

Premium Change - Remainder of Term 

$0 

Location Details 

LOCATION 

POLICY DEDUCTIBLE 

4672 Port Austin Rd 

$10,000 - All Peril Deductible 

Caseville, MI 48725-9667 

* 

DESCRIPTION 

% 14350 

. 

Year Built 

1 

Construction 

Type ~~ 

Masonry ~~ Number 

of 

Families 

1 

Year of Roof 

24 

Protection Class 

10 

Number of Units 

da 

. 

1 

Roof Type 

Composition Shingle 

Territory 

0110 

Usage 

Primary 

Occupancy 

Coverage Details 

BASIC COVERAGE 

LIMIT OF LIABILITY 

PREMIUM 

A. Dweling 

dine 

1,204 

B. Other Structures 

’ 

,300 

Included 

C. Personal Property 

$205,100 

Included 

D. Loss of Use 

$58,600 

Included 

E. Personal Liability 

$100,000 Each Occurrence 

Included

Using the best recent public comps available online, a reasonable ballpark land 

value for approximately one acre of Saginaw Bay | Lake Huron frontage in 

Lake Township near the subject property at 4672 Port Austin Rd., Caseville, 

MI 48725, address is roughly: 

7) About $200,000-$300,000 per acre 

(with something around $250,000 per acre as a realistic midpoint) 

Below is how this has been estimated, step b

Specific property basics 

4672 Port Austin Rd, Caseville Ml 48725: 

o 

Lot size: 0.93 acres 

e Improvements: ~Approximately 1,200 sq ft living area 

The implied land value is roughly: 

o $250K land 

Which for 0.93 acre = around $233,000 

Nearby vacant land comps (Caseville [ Lake Township) 

A. Across-the-road | lake access lots (NOT direct waterfront) 

1. Port Austin Rd — 0.69 acres, deeded beach access (not on water)

o 

List price: $65,000 for 3.35 acres 

o 

Per acre: $65,000 + 3.35 ~ $19,400 per acre 

These give a floor for the area: 

Inland [ access-only land seems to run around $20K~$80K per acre, depending 

on access and desirability. 

B. Broader Lake Huron | Huron County lot numbers 

A lakefront-focused site summarizing Lake Huron = Huron County reports: 

e Median lot price: about $100,735 for waterfront lots (mixed sizes). 

If many of those are around half an acre-ish, that again hints at something like 

$150K-$200K per acre as a broad “typical” range, with premium sandy-beach 

parcels being higher. 

Reconciling for 4672 Port Austin Rd. 

Three "anchors": 

1. Inland | deeded access comps 

o 

Roughly $20K-$80K per acre (no direct frontage) 

2. High-end direct waterfront listings (Port Austin Rd Parcels A & C) 

o 

Roughly $1.2M-$1.4M per acre asking, likely to sell below that 

3. Improved property value 

o Whole property ~$526K for 0.93 acre waterfront + substantial 

buildings 

o 

Implied land-only value in the mid $200Ks 

if we give reasonable 

value to the improvements 

e 

The ultra-high-priced vacant parcels are probably aspirational 

/ trophy 

pricing. 

e 

A more realistic market-supported land value for your stretch of Saginaw 

Bay is substantially lower. 

7] Reasonable land-only estimate for 1 acre of your type of 

frontage 

Putting all that together: 

e 

Floor from inland/access lots: $80K/acre upper end for non-waterfront. 

e 

Median Huron County Lake Huron lots suggest: ~$150K-$200K/acre.

€ $250,000 per acre 

Tax appeal 

o Closed sales (like the 0.69-acre deeded-access lot's $55,600 sale 

$80K/acre) and median Lake Huron lot prices, not just high active 

waterfront listings. 

e 

Using past total market value appraisals range and land/improvement 

splits that lands around a maximum of $250K per acre for land, which is 

consistent with and supported by actual comps. 

SUMMARY: 

THE PRESENT ASSESSED VALUE OF $431,000 WOULD TRANSLATE TO A 

MARKET VALUE of $862,000. 

Per recent appraisals and comps of a single-story, original construction, 

100% masonry-block building, uninsulated, slab-on-grade home, with two 

maximum replacement value of approximately $293,000, per Frankenmuth 

Insurance inspection in Feb, 2026; with the land value comparisons for .93 

acre@ maximum of $250,000 per acre maximum valuation= $233,000. This 

equates to an aggregate MAXIMUM market valuation of $526,000. 

Translating into 50% of $526,000 or an ASSESSED VALUE of $263,000.

3| Brian P. Palmer 

4 11070 

W 

Gates 

St. 

Bl Bruce, MI Guo650373 | 

BRIAN PALMER 

Michigan Tax Tribuna

611 W. Ottawa St., Lansing, 

Postal Mailing Address: PO BOX 3023

soonwe] 

HER 

[AMTARION 

| 

PS00001036014 

EXPECTED DELIVERY DAY

al] li) 

USPS TRACKING®

9505 5103 5771 6107 8220

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