24-003589.pdf

Judy L Gentner, Petitioner V Township Of Burtchville, Respondent · 24-003589-TT

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mT oockeTho: 

RECEIVED 

24-003589 

MAY 0:2 2025 

Judy L. Genter 

MICHIGAN TAX TRIBUNAL 

6486 Lakeshore Rd. 

Burtchville, MI 48059 

MTT Docket Number 24-003589 

April 28, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

To who it may concern: 

Although many equalization tasks consider the aggregate value of property within a class rather 

than individual values, the Accessor failed to remember two things about equalized and taxable 

values. 

First, if the calculated capped value of a parcel exceeds the state equalized value, the 

state equalized value becomes the taxable value. 

Second, if the property has had a transfer of ownership in the previous year, the state 

equalized value (SEV) becomes the taxable value for the year following the transfer of 

ownership, effectively “uncapping” it. 

In the tax tribunal response dated April 22, 2025 from Burtchville Township. The accessor states 

“The property was not accessed at the purchase price of the home for 2024”. It appears that the 

accessor added an additional $8,902 to the purchase price setting it to $758,902 to circumvent 

the MCL 211.27a(3). In short not accessing at half the purchase value and calling it “true Cash 

Value”. Very deceptive by the accessor. The below comp does not support the “True Cash 

Value”. The accessor used this method to disregards the uncapping of the SEV or the aggregate 

value of property within a class rather than individual values as stated above.

PETITIONER: Judy L. Gentner 

MTT DOCKET NO: 

24-003589 

property transferred to me; the taxable value was required to be uncapped at the state 

equalized value of $342,000. At the end of 2024 there was a required increase using the 

inflation rate multiplier of 1.05%, making the new SEV for the property at $355,591. That is 

what it should have been, but was not accessed that way. Furthermore, there was an additional 

error in calculating the “Land Value” addressed below. 

The accessor failed to follow the state guidelines. She used the sale price for the new SEV, then 

added the 1.05% inflation rate multiplier and an additional $562.50 to create a new SEV based 

on the sale price and some undetermined increase of her own to come up with an unjustified 

number. 

The new 2024 SEV $342,000 with multiplier should be $355,591. 

What was created in error by the accessor: 

2024 6486 Lakeshore Rd. Actual Sale price $750,000/$375,000 

Accessor used the sale of $750,000/$375,000 with Multiplier 1.05% = $378,937 + 

$562.50 of unknown origins = $759,000/$379,500. The accessors new SEV is based on 

sales $379,500. Which is unconstitutional. 

Accessor did not use the uncapped SEV and current year multiplier. 

The accessor did not use an aggregate value of property, defended ECF Study to support 

the change. 

If a supported ECF Study was used, 

| am requesting a copy of the study used 

to support the SEV change and prove it was not based on sales. Again, is 

unconstitutional by law. 

If a current based sale ECF Study was used to support the change to the SEV and not an 

aggregate value of property based ECF, 

| will file a formal complaint to the state 

commission to correct the inappropriate actions of the accessor. The state has a strict 

mandated policy to be fair and accurate to everyone. The assessment should not be 

based on a lack of training or personal feelings. 

The accessor disregarded the Tax Commission Bulletin No. 19 of 1997 and State Tax 

Commission Memorandum dated October 25, 2005 that describes the illegal and 

unconstitutional practice of “following sales”. The comparable the accessor used to 

create a new SEV were based on sales, when uncapping an already established SEV that

PETITIONER: Judy L. Gentner 

MTT DOCKET NO: 

24-003589 

footage in error to determine value rather than sales, then in the opening sentence of the 

second paragraph, first line, the accessor stated 

| disregarded the square footage manuals 

issued by the state tax commission required by the State of Michigan. The two statements 

contradict each other. 

The whole point of State Equalized Value is; some houses are purchased under value, and in my 

case, purchased over the value. The State Equalized Value is set to keep everything in check. In 

this case, it protects me from myself for over paying. The above statements are mute. The SEV 

takes precedence. 

If we are considering current sales as a determining factor, then there is only one comparable 

that holds the most accurate data. The neighboring property, 6500 Lakeshore Rd. In 2023 it sold 

for $695,000. In April of 2025 it was resold for $700,000. 

The major differences: 

e 

2,700 sq feet to my 2,646 sq feet. 

e 

100 feet of linear frontage to my 44 feet of linear frontage on Lake Huron. The lake 

frontage at the comparable next door at 6500 Lakeshore property is $3,706.00 at 100 

linear feet equals $370,650. My property at 6786 Lakeshore is $4,806 at 44 linear foot 

equals $211,468. The difference is $1,100 more per linear foot for me than the next- 

door comparable property. Same beach, same view and depth. My property should be 

accessed at the same SEV land usage value as the comparative house next door. My land 

usage value should be $3,706.00 at 44 linear feet which equals $163,064. Not $211,486. 

eo 

Cement boat ramp access to Lake Huron to no access 

eo 

Finished walk out basement to my unfinished non-walk out basement. 

e 

2% car attached garage to my 2-car detached garage 100 feet away. 

e 

Vinyl siding to my brick siding. 

e 

4 bathrooms to my 3 bathrooms 

eo 

2 Fireplaces to my 1 Fireplace. 

o 

No County easement to my unusable County Drain easement across my property. 

e 

Both interiors are dated.

PETITIONER: Judy L. Gentner 

MTT DOCKET NO: 

24-003589 

New 2024 SEV for the above comparable, 6500 Lakeshore, SEV is $737,600/$368,800, with 

actual sale and multiplier. The accessors errored calculation of 6486 Lakeshore is 

$759,000/$379,500. This is not a comprehensible calculation that would make my property 

worth $21,400 more than the comparable next to my property, when the house next to mine 

has superior amenities and has an additional 56 linear feet of frontage. Base on this comparable 

my property SEV is already over assessed due to the miscalculation of land value. Land Value 

assessment will be addressed below. 

State Equalized Value can’t be determined by a “reflection of quality/characteristics” from a 

drive by visual. An accessor does not have the luxury to walk through each house and 

determine a saleable value. Therefore, the accessor errored in determining an SEV based on a 

visual, assumed “quality/characteristics”, and sale price of a property. Additionally, if the 

accessor is using sale-based values to determine SEV’s, all previous assessments should be 

reviewed and re-accessed. The accessor did show an ECF study, using high end current sales, 

not averaged over time SEV examples. Thus, chasing sales for the new SEV. 

| feel that the accessors actions and the handling of this process is a form of harassment and 

bullying. Rather than follow the state guidelines and work to correct the errors, her comments 

and actions are degrading and not accurate to the law. When presenting to the tribunal, her 

reply was condescending and accusatorial. This is also apparent in her written responses. 

Questioning her appeared to make her angry. Rather than working with me to come to a fair 

conclusion, she dug her heels in and this has become about the win rather than doing the right 

thing. What makes me question this more is when 

| received the first correspondence from her 

pertaining to the first tribunal action it was sent to my correct address in Burtchville Township. 

When 

| received my second correspondence from her, pertaining to this tribunal, it was sent to 

my old address with a different city then the old address. The time sensitive document finally 

made it to me, but caused delays to prepare for this meeting. This is causing me to question the 

integrity of the accessor. 

What 

| am requesting: 

e 

The 2024 taxable SEV value to be uncapped at the state equalized value of $342,000. 

e 

Then subtracted the difference in land usage value related to lake frontage. The lake

PETITIONER: Judy L. Gentner 

MTT DOCKET NO: 

24-003589 

e 

My property should be accessed at the same SEV land usage value as the comparative 

house next door. My land usage value should be $3,706.00 at 44 linear feet which equals 

$163,064. Not $211,486. 

The uncapped SEV is $684,000/5342,000 minus the errored linear feet land value at 

$163,064/581,532 

Bottom Line: 

Uncapped SEV 

Corrected Land Usage Value 

What the Actual New SEV Should Be 

$684,000/5342.000 

- $163,064/581,532 

=5520,936/5260,468 

When the 2024 tribunal ruling is corrected, the 2025 tribunal ruling will automatically be 

corrected.

PETITIONER: Judy L. Gentner 

Real Estate Summary Sheet 

MTT DOCKET NO: 

***information herein deemed reliable but not guaranteed*** 

24:003589 

03/11/2024 7:39 AM 

Parcel: 

11-470-0031-000 

Current Class: 

401.RESIDENTIAL-IMPROVED 

Previous Class: 

401.RESIDENTIAL-IMPROVED 

Owner's Name: 

GENTNER, JUDY LYNNE 

Taxable Status 

~~ 

TAXABLE 

Property Address: 

6486 LAKESHORE RD 

LAKEPORT, MI 48059-2557 

Prev. Taxable Stat 

TAXABLE 

Gov, Unit: 

11 BURTCHVILLE TOWNSHIP 

Liber/Page: 

5676/332 

Created: 

/ 

/ 

MAP # 

4718 

it: 

// 

iver 

i 

School: 

74010 PORT HURON AREA SCHOOL DIST 

Split 

Active: Active 

Neighborhood: 

4470 470 LAKELAND BEACH PLAT 

Public Imor.: 

Paved Road, Water, Electric, Gas 

Topography: 

Rolling, Waterfront 

Mailing Address: 

Description: 

GENTNER, JUDY LYNNE 

S$1/2 OF LOT 26 EXC S 6' LAKELAND BEACH PLAT QC 1259/524 

56373 NICKELBY SOUTH 

UTICA MI 48316 

Most Recent Sale Information 

Sold on 11/30/2023 for 750,000 by TAYLOR CLYDE/SANDRA TRUST. 

Terms of Sale: 

03-ARM'S LENGTH 

Liber/Page: 

5676/332 

Most Recent Permit Information 

Permit 2089 on 12/18/2000 for $115,000 category Building. 

Physical Property Characteristics 

2024 S.E.V.: 

379,500 

2024 Taxable: 

379,500 

Lot Dimensions: 

2023 S.E.V.: 

342,000 

2023 Taxable: 

222,159 

Acreage: 

0.31 

Zoning: 

"RIA (*) 

Land Value: 

211,468 

Frontage: 

44.0 

PRE: 

100.000 

Land Impr. Value: 

11,702 

Average Depth: 

309.0 

Improvement Data 

# of Residential Buildings: 

1 

Year Built: 

2001 

Occupancy: 

Single Family 

Class: 

BC 

Style: 

2 STORY 

Exterior: 

Brick 

% Good (Physical): 

77 

Heating System: 

Forced Hot Water 

Electric - Amps Service: 

0 

# of Bedrooms: 

3 

Full Baths: 

2 

Half Baths: 

1 

Floor Area: 

2,646 

Ground Area: 

1,492 

Garage Area: 

484 

Basement Area: 

1,492 

Basement Walls: 

Estimated TCV: 

535,732 

Image

PETITIONER: Judy L. Gentner 

MTT DOCKET NO: 

24-003589 

Real Estate Summary Sheet 

*** information herein deemed reliable but not guaranteed*** 

03/11/2024 7:41 AM 

: 

470-0033-000 

- 

Current Class: 

401 RESIDENTIAL- IMPROVED 

Parcel: 

11-470-0033-000 

Previous Class: 

401.RESIDENTIAL-IMPROVED 

Owner's Name: 

AOUN, RANA 

Taxable Status 

TAXABLE 

Property Address: 

ey ety bei 

Prev. Taxable Stat 

TAXABLE 

! 

Gov. Unit: 

11 BURTCHVILLE TOWNSHIP 

Liber/Page: 

5532/443 

Created: 

/ 

/ 

MAP # 

473 

. 

// 

var 

i 

School: 

74010 PORT HURON AREA SCHOOL DIST 

Splle 

Active: Active 

Neighborhood: 

4470 470 LAKELAND BEACH PLAT 

Public Imopr.: 

Paved Road, Water, Electric. Gas 

Topography: 

Rolling, Waterfront 

Mailing Address: 

Description: 

AOUN, RANA 

N1/2 OF LOT 27 &S 1/2 OF LOT 28 LAKELAND BEACH PLAT 

6117 ARGYLE ST 

DEARBORN MI 48126 

Most Recent Sale Information 

Sold on 06/01/2022 for 695,000 by BUSCH JOHN H ESTATE. 

Terms of Sale: 

03-ARM'S LENGTH 

Liber/Page: 

5532/443 

Most Recent Permit Information 

Permit B03019 on 03/27/2003 for $27,000 category Building. 

Physical Property Characteristics 

2024 S.EV.: 

368,800 

2024 Taxable: 

346,920 

Lot Dimensions: 

2023 S.E.V.: 

330,400 

2023 Taxable: 

330,400 

Acreage: 

0.70 

Zoning: 

© 

RIB (*) 

© Land Value: 

370,650 

Frontage: 

100.0 

PRE: 

0.000 

Land Impr. Value: 

9,330 

Average Depth: 

305.0 

Improvement Data 

# of Residential Buildings: 

1 

Year Built: 

1950 

Occupancy: 

Single Family 

Class: C+10 

Style: 

11/4 STORY 

Exterior: 

Vinyl 

% Good (Physical): 

68 

Heating System: 

Forced Heat & Cool 

Electric - Amps Service: 

0 

# of Bedrooms: 

3 

Full Baths: 

2 

Half Baths: 

0 

Floor Area: 

2,700 

Ground Area: 

1,536 

Garage Area: 

780 

Basement Area: 

1,536 

Basement Walls: 

Estimated TCV: 

357,604 

Image

PETITIONER: Judy L. Gentner 

MTT DOCKET NO: 

24-003589 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Judy L Gentner 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 24-003589 

Township of Burtchville, MI 

Respondent(s) 

PROOF OF SERVICE 

Judy L Gentner 

states that on 

April 29, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the evidence & research 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Township of Burtchville 

Burtchville Township 

4000 Burtch Road 

Burtchville, MI 48059 

hy of Ge who is serving/mailing copy] 

Judy L Gentner

Judy Gentner 

6436 Lakeslfore Rd. 

Burtchville, MI 48059 

1 

HE 

7022 

2410 

0001 

L352 

3123 

4 7 

%p? 4, 

Michigan Tax Tribunal 

4 

» &, 

P.O. Box 30232 

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Lansing, MI 48909 

Retail 

= 

UNITED STATES. 

POSTAL SERVICES. 

RDC 99 

48809 

_

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