24-003791.pdf

Scott A Boshart, Petitioner V Township Of Lincoln, Respondent · 24-003791-TT

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GRETCHEN WHITMER 

GOVERNOR 

AL 

x TRIBUN 

STATE OF MICHIGAN 

MICHIGAN TA 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RO 

Rn: DPA 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24003791 

Section 1: Respondent’s Contact Information 

(989) 874-3084 

First Name: 

Mi: 

Last Name/Company Name/Unit of Government: 

Lincoln Township 

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

County: 

NA 

Huron 

City or Town: 

State 

ZIP Code: 

Filion 

Mi 

48432 

Telephone Number: 

Fax Number: 

NA 

NA 

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

NA 

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

First Name: 

MLL: 

Last Name: 

Julia 

Fletcher 

Firm Name (if any): 

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

PO Box 539 

City or Town: 

State: 

ZIP Code: 

Port Austin 

Mi 

48467 

Telephone Number: 

Fax Number: 

assessorjulia@gmail.com 

E-mail Address (do not enter unless you want MTT to send alt correspondence via email): 

Section 3: Subject Property Information 

Yes 

jm} No 

Does the subject property have a Principal Residence Exemption of 50% or more? 

3 No 

Not Applicable 

| Yes 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Please see Addendum to Respondent's Answer Form 

Section 5: Jurisdictional Issues 

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

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

Yes 

[a] No 

If yes, check which BOR Petitioner attended: [&] March 

[J yuly 

[J December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes 

[] No 

*Submit a copy of the Notice of Assessment with the Answer, 

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

O No 

if yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? |] Yes 

No 

If yss, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

[eA No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Prt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [|] Yes 

[W] No 

If Yes, check which BOR Petitioner attended: 0 March 

|] July 

0 December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? [| Yes 

[1] No 

i Yes, check which BOR Petitioner attended: {1 March 

[J] duty 

[J becember 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

3214-008-006-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as so Bn Value) as established by the BOR: 

87300 

Current Taxable Value as established by the BOR: 

53298 

What do you believe is the fair market value (also known as True Cash Value)? 

174600 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

87300 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

53298

Docket No: 24-003791— Addendum to Respondent’s Answer Form 

Valuation of Parcel Number 14-008-006-00 for 2024 

© Section 4: 

Lincoln Township is a rural community located in the “thumb” of Michigan. Properties in 

Lincoln are predominantly agricultural with a population reported by the U.S. Census 

Bureau being 727 in 2020. Currently, there are 771 parcels in the township, 373 are 

agricultural and 365 are residential. 

Petitioner purchased the subject, a residential property, located at 1020 Cross Road, 

Kinde, Michigan 48445 in 1994 [Liber 625; Page 699]. The property located directly 

across the street from the subject was purchased by the current occupant in 2016. Mr. 

Boshart appealed to the March Board of Review (MBOR) in 2020, 2022, 2023 and 2024 

(Exhibit A). 

On June 4, 2024, Julia Fletcher assumed the assessment roll for Lincoln Township as 

the assessor of record. On June 24, 2024, notices of determination were mailed to 

those taxpayers that petitioned the MBOR (Exhibit B). After receiving the notice, 

Boshart contacted Fletcher to discuss the reasoning of the MBOR’s decision; Fletcher, 

who was not present at the MBOR, read what had been entered into the database 

(Exhibit C). Boshart requested a re-appraisal of his property; Fletcher sent, and Boshart 

returned, a Property Information Sheet (PIS) for interior information (Exhibit D). Fletcher 

also explained to Boshart, the process of mass appraisal. 

On October 3, 2024, a field inspection was performed at the subject property with both 

Mr. and Mrs. Boshart present. The subject property improvements were measured and 

photographed (see attached record card, valuation statements -before and after 

inspection on October 3, 2024, photos of subject property and property across street). A

Docket No: 24-003791— Addendum to Respondent’s Answer Form 

Valuation of Parcel Number 14-008-006-00 for 2024 

© Section 4: 

On October 20, 2024, Fletcher provided Boshart, via email, with a list of sales in Lincoln 

Township, as well as copies of his record card and valuation statement. 

Boshart has expressed frustration with the view across his street. Fletcher does not 

dispute the presence of excessive personal property and unplated vehicles in his 

neighbors’ yard. Boshart’s position is that the “blighted” yard across the street has a 

negative impact on the True Cash Value (TCV) and Taxable Value (TV) of his property. 

According to the Michigan Assessor's Manual, which is published by the State Tax 

Commission (STC), MCL 211.10e requires assessors to use the Cost Manual (available 

on the STC website) to determine the cost new of all improvements (Exhibit E). Once 

costs are determined, a County Multiplier is applied (provided by the STC and adjusted 

annually) to localize the costs. Depreciation is then applied to the cost new with the 

County Multiplier. Finally, an Economic Condition Factor (ECF) is applied to the figure, 

then land value and land improvements are added in to determine the final TCV of a 

property. 

The ECF is determined annually by the assessor by listing and verifying sales of similar 

properties, and examining the residual sale price of each building divided by the cost of 

the building (as described above, according to the STC cost manual). The ECF 

represents the relationship between the appraised value and the sale value of a 

building. 

In the case of the subject property, “blighted” properties are located throughout Lincoln 

Township; the effect of these “blighted” properties on sale prices is reflected in the ECF.

Docket No: 24-003791—- Addendum to Respondent’s Answer Form 

Valuation of Parcel Number 14-008-006-00 for 2024 

© 

Section 4: 

most recent STC Cost manual with County Multipliers, Depreciation and ECF multipliers 

applied, as required. The SEV for 2024 is 50% of TCV. The TV was calculated by using 

the Capped Value Formula: (Last year's TV — Losses) x Inflation Rate Multiplier + 

Additions = this year's TV. 

The position of the township is that the True Cash Value (TCV) and Taxable Value (TV) 

are accurate for 2024, and that each property within the township was equally and 

uniformly assessed at 50% of TCV. 

@ 

Ld 

The TCV of the subject property for 2024 is $174,600. 

The SEV of the subject property for 2024 is $87,300 (50% of TCV) 

The TV of the subject property for 2023 was $50,760 and for 2024 is 

$53,298 [($50,760 - $0) x 1.05 + $0 = $53,298] 

The petitioner's opinion of value is purely subjective; no evidence was 

provided to the MBOR to support his claim. 

The ECF reflects the presence of “blighted” properties throughout the 

township; therefore, an additional adjustment is not supported. 

Although empathy for the petitioner's frustration is felt by the board and by 

the assessor, Boshart's complaint is with the Huron County Building and 

Zoning Department, which enforces the county ordinances.

P 

Audt 

3 Attach [11] 

+ 

3] Comp. Analysis [1 Copy EMep 

(3 Tools 

~ 

12: 14-008-006-00 

| 

Fag: | 

‘er: 

BOSHART SCOTT 

& MARCYA LER ETAL 

Address: 

1020 CROSS ROAD 

Praperty 2p: 

sneral 

i 

2 Owner Info. 

| 3.Tax Info. 

| 4.PRE: 100 

| 5.Misc. op Linkad App ie), Zattach [11] 

| 3.Sketches 

[1] | 

#of 

1570 

i 

1 

2 NEE 

sgriaunlBuldings.. 

0 

nicl 

il 

ose 

ow % NORTH HURON SCHOOL DISTRICT 

gibi 

= 

Commercil nd. Buildings. 

0 

Fheigh: [400 

_& 

RESIDENTIAL 

= 

Wo: 128 1305 

From 

Posmott- 

: 

§ 

= 

————————————————— 

= 

BMPR. 

o 

Zoning: 

<Nane Specfisds> 

——— 

—— 

= 

Income Catalan. 

[] 

se Code: 

JS 

<none> 

= 

Tl) 

Note: Seis 

Sales Comparison... 

0 

005 

meee 

= 

== 

= 

EE 

PRE: 100%, 

Effective 

1984 

les (3/28/2016, 0). 

48ULDNGL. 

Dauble-cick 

or hit the [ENTER] bey 

To vies Year Deas. 

=a a 

TE 

 FndSEV.

: 

ee 

] 

79,800 

79,80

Leas. 

CT 

TR 

RT 

B3CM 

53,000 

53,00

02CM 

53,000 

53,00

021 C 

53,200 

53,20

00CM 

54,700 

54,70

2019 C 

48,100 

48,100

018 C 

52,800 

52,80

2017C 

54,200 

54,20

2016 C 

53,100 

53,10

M15 C 

51,200 

51,20

2014 C 

48,100 

48,10

213 C 

43,100 

43,10

0125 

40,500 

40,50

DOCKET # 24-003791

Lincoln Township Assessor 

PO Box 539, Port Austin, M1 48467 

Julia Fletcher assessorjulia@gmail.com Cell: (586) 944-8907 

Home: (989) 874-3084 

Hope Bedford Deputy Assessor assessorhope@gmail.com Cell: (989) 930-8434 

Office Hours: By appointment only 

Scott Boshart 

1020 Cross Rd 

Kinde, MI 48445 

June 24, 2024 

Re.: Petition to March Board of Review; parcel number 14-008-006-00, commonly 

known as 1020 Cross Rd. 

To Whom it May Concern, 

As of June 4, 2024, Fletcher Assessing Services has contracted with Lincoln Township, 

Huron County Michigan to provide assessing services for all matters within the 

Township. 

The March Board of Review has made the following determination: 

For Parcel Number 14-008-006-00 

2024 Original Assessed Value $87,000 

2024 “Board of Review” Assessed Value $87,000 

2024 Original Taxable Value $53,298 

2024 “Board of Review” Taxable Value $53,298 

The Board has reviewed your petition to reduce the assessed and taxable values 

due to blight across the street and decided that no changes should be made. 

The action of the MBOR may be appealed to the Michigan Tax Tribunal (MTT) within 35 

days of this notice. To appeal, file a petition with the MTT, which can be obtained on 

their website https://www.michigan.gov/taxtrib (517) 335-9760. 

Please contact me with any further questions. 

Respectfully,

Up NOES 

YSIDNG 1002074 

Help 

lad Audit 

& 

Attach [11] 

+ 

5] Comp. Analysis 

([1 Copy [FE Map 

~ | 

Tools 

- 

arcel #: |14-008-006-00 

. 

J 

Flag: [ 

Owner: 

BOSHART SCOTT & MARCY A LE & ETAL 

Address: 

1020 CROSS ROAD 

Property Zip: 

LGeneral 

| 2. Oviner Info. 

| 3. Tax Info. 1 APRE: 100 | Misc. 

| Linked App Info | zattach 131) 

| asketches 

(1] 

| 

Rec, Status: 

‘Tax, Status: 

Prev, Tax, 

Status: 

Cur, Class! 

Prev, Class: 

* School; 

2004 

Caleuhativn Detail 

Tee 

401 || 

RESIDENTIAL-IN 

| 

| RESIDENTIAL-IN 

32080 | | # NORTH HURON 

com 

| rl RESIDENTIAL 

Assessor's Cap: 

53,298 

AM 

ECF Neigh: 

{400 

MAP 

#: 

1408 100 008 

I 

ChangeReason(s): [120 

Lo I 

Zoning: | <None Specified> 

| 

New to Roll; 9 

Use Cader [J pi 

S| 

Equalzation Adjusts | 

Note: [369-582-0045 

CLT I 

Loss from Roll: 

4 Sales (3/26/2016, 0)... 

2H 

2024 

March Board of Review Information 

¢ 

“1 

pntL-d035 

ol 

{] BOR Occurred 

Lo 

| 

Date: 031312024 | [F] 

Lf comments... 

Exemption: [fio Exemption 

v| 

1 

| Change Reasons): [0, ACLRATE | [# 

rons = jot. 

| 

~ Land 

and Improvements 

— 

L 

I" 

Bf 

Building Assessment; 

Percent Transferred: [ 

0.000 

Assessors Taxable: 

oo 

CPL (%): 

[] Frozen Taxable 

[] Cap This Personal Property 

Headee Addtons: |] 

Taxable Adjustment: 

Headlee Losses: [ 

March BOR Taxable: 

53,208 

Property Class: 401 

[7] Letter Appeal 

PRE. %: I 

100.0000] 

pebton # [M2401 | agessed vale: 

87,30 

| 

March BOR Comment 

— 

| 

| 

i 

DOCKET # 24-003791 

Fr 

7 Tr J 

[Enter] Raesiy ile 

deb 

text, 

Exhibit C

24% -00279( 

Edu D 

Property Information Sheet 

Property ID # 14-008-008-00 

1020 Cross Rd, Lincoln Twp. 

1, Year Built /774 

Year Remodeled: 

2. 

Rooms Remodeled (check all that apply): 

~& Kitchen 

-& living Room 

 _¢2 Bath 

-& Bedrooms 

3. 

Foundation: 

Crawl 

___Slab 

 _X Basement— Finished? __Yes 

>< NO 

4, 

Heating System: 

Gas Forced Air 

___Hot Water Heat 

Electric Baseboard 

Geothermal 

__Woodstove 

___Exterior Wood Burner 

___Mini-Split 

5. 

Fireplace: 

Wood 

___ Ges 

>< None 

6. 

Air Conditioning: 

_X VYes 

No 

7. 

Walls: 

Plaster 

A Drywall 

__ Panel 

__ Other 

8. 

Ceilings: 

__ Plaster 

_X Drywall 

__ Panel 

___ Other 

9. 

Floors (e.g. hardwood, ceramic, linoleum, Jeninatg carpet) 

Kitchen 

Living Room 

Bathroom(s) 

Bedroom(s) 

10.4 of Bedrooms: 

11.# of Full Baths: 

___/ 

# of ¥; Baths {stool & sink only) L- 

Exterior inspection: 

Yes, 

| want to be present. To schedule an appointment, you can contact me at; 

GES S87. OCHS SBoSHALT ODFSE (phone # or emall) 

LprPlp FE. Cow 

No, 

| need not be present. You can contact me with further questions about my property at 

(phone # or email) 

Please Return by mail to: 

Julia Fletcher 

PO Box 539 

Port Austin, Ml 48467

24-0079) 

hilt & 

Chapter 4: Use of the Michigan Assessor’s Manuals 

Michigan Compiled Law (MCL) 211.10e indicates: 

consistent with the official assessor's Manual, with their latest supplements, as prepared 

or approved by the state tax commission as a guide in preparing assessments. Beginning 

with the tax assessing year 1978, all assessing officials shall maintain records relevant to 

the assessments, including appraisal record cards, personal property records, historical 

assessment data, tax maps, and land value maps consistent with standards set forth in 

the assessor's Manual published by the state tax commission. 

The law requires that the Assessor's Manual (Manual) be used as a guide in the property 

tax process — both for valuing property and for maintaining appraisal record cards, land 

value maps, etc. 

To create the Manual, information from actual construction costs is 

compiled and organized; the costs contained in the Manual represent actual construction 

projects 

for 

the 

Manual's various occupancies. 

In developing 

the 

costs, 

special 

consideration was given to Michigan's climate. 

The Assessor's Manual is used throughout the state to produce estimates of cost new for 

different types of structures (i.e., occupancies). These estimates of cost new are adjusted 

by county multipliers to localize the cost estimates to particular counties. 

Economic 

condition factors are used to further adjust the cost estimates for various neighborhoods 

or types of construction in certain localities. 

The Assessor's Manual consists of two volumes. 

Volume 

| of the Assessor's Manual 

contains cost data for residential structures — including manufactured housing, mobile 

home structures, log homes, townhouses, and duplexes. 

Volume 

| also contains cost 

data for most agricultural structures. 

Volume 

II of the Manual contains cost data for 

virtually all types of commercial and industrial structures. 

It also contains some cost data 

for some agricultural structures. Volume 

Il also contains a section on unit-in-place (UIP) 

with breakdowns and details for building components. 

Volume 

| and Volume 

Il contain more detailed information on class of construction and 

how to use the manuals. The following is a high level summary of the use of the manuals. 

Measuring and Listing: 

Appraising any property requires firsthand information from an inspection of the property.

24-po 379) 

Exhibit F 

Proposal A 

In July of 1993, the legislature voted to eliminate property taxes as the source of school 

funding due to the increasing reliance on property taxes for K-12 funding and the wide 

variation of per pupil spending between districts. 

In March of 1994, the voters approved Proposal A which replaced most of the school 

property taxes with an increase in the sales tax from four (4) to six (6) cents per dollar. 

This was the first successful statewide tax proposal in 20 years. 

The primary components of Proposal A are as follows: 

1. 

School operating property taxes in all districts were reduced to 18 mills or the 

number of mills levied in 1993 for school operating. 

2. 

Principle residence property and qualified agricultural property are exempt 

from the 18 mills. 

3. Assessments are capped and 

a new value “taxable value” was created. 

Taxable value 

is the lower of the properties state equalized value (SEV) or 

“capped value”. Property values for taxes were capped at the 1994 value and 

for 

tax 

purposes 

would 

only 

increase 

at 

the 

rate 

of 

inflation 

or 

5%, 

whichever is less. When a property sells, 

it is uncapped and the SEV and the 

taxable value are the same for the next year and then the taxable value 

is recapped (subject to the increase limitation) until it sells again. 

4. 

Sales 

tax was 

increased 

from 

four 

(4) 

to 

six 

(6) 

cents 

per 

dollar. 

A 

statewide 6-mill State Education Tax was levied on all property. Taxes were 

increased on alcohol and tobacco. Real estate transfer taxes 

(RETT) were 

also increased. 

5. 

The Constitution was amended to exempt school taxes from the uniformity 

provision 

of the Constitution and any increase 

in school operating taxes 

now requires a % vote of both houses of the legislature. 

6. 

Each school district receives 

a 

per pupil allotment from the state that 

is 

funded by the increase in sales and other taxes. 

The results of Proposal A were immediate. Property taxes went down dramatically for 

homestead (principle residence) property and to 

a lesser degree for non-homestead 

properties. Per pupil spending increased in many school districts. Property taxes were 

held at a lower rate even in the face of increasing property values. 

Capped Value: 

One of the main components of Proposal Al is the cap on 

1 9esossmants and creation of a 

new “taxable value”. 

¢ 

Ie

10/20/2024 

11:50 

AM 

Jumammen, 

SU smell. 

1214-008-006-00 

2025 

Est. 

T.C.V. 

BOSHART 

SCOTT 

& 

MARCY 

A 

LE 

& 

ETAL 

Property Class: 

401 

1020 CROSS 

ROAD 

Map 

#: 

14 

08 

100 

008 

LINCOLN TOWNSHIP 

” 

AT 

NW 

COR 

OF 

SEC 

TH 

E 

ALG 

N 

LINE 

OF 

SEC 

278 

FT 

TH 

S§ 

01 

DEG 

13' 

30" 

W 

& 

Pp 

ALLEL 

TO 

W 

LINE 

OF 

SEC 

247.5 

FT 

TH 

W 

278 

FT 

TH 

N 

01 

DEG 

13' 

30" 

E 

ALG 

W 

LINE 

OF 

SEC 

247.5 

TO 

POB. 

1.57 

A. 

Land Value Estimates 

for 

Land Table 400.RESIDENTIAL 

{ 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

LOTS 

1.570 Acres 

8,382 

100 

13,160 

1.57 

Total 

Acres 

Total 

Est. 

Land Value 

= 

13,160 

7. 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

STANDARD 

cls 

cb 

IJ 

Blt 

1994 

(11) 

Heating System: Perce frir—i/—frrerei Zlec 

I. 

- 

IE 

Ground Area 

= 

1104 

SF 

Floor Area 

= 

1104 

SF. 

ko 

\ 

MAA 

Sp 

J 

Ale 

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

% 

Good=83/100/100/100/83 

Building Areas 

Depr, 

Cost 

(ro 

y or or 

fa) 

les 

Exterior 

Foundation 

Size 

Cost 

Mew 

I 

Story 

Siding 

Basement 

1,104 

| 

Total: 

170, 

4 

141,501 

/ 

3 

Other Additions/Adjustments 

Plumbing 

Li 

E 

2 

ture Bath 

B 

1 

2,74 

NM 

ogdsFCove, 

0 

Water/Sewer 

[S] 

BEE Cr 

1000 Gal Septic NUD 

) 

1 

4,808 

Rater Well, 

100 

Feet 

2 

d 

7 m 

1 

5,960 

=f 

TDE- 82% ad wytse 

Garages 

Nerd 11Z=F 

9 

Class: 

CD Exterior: 

Pole 

(Unfinished) 

Base Cost 

1200 

27,396 

22;139 

Totals: 

211,388 

175,485 

Notes 

ECF 

(RESTDENTIAL) 

0.203 

=> 

TCV: 

158,436 

T.C.V. 

14-008-006-00 

= 

171, 596 

L 

cst. 

TCV/Total 

Floor Area 

= 

155.43, 

Most 

recent 

sale 03/28/2016 

for 

© 

2024 

Assessed 

MBOR 

SEV 

Base 

for 

Cap 

CoP 

87,300 

87,300 

87,300 

53,298 

0.00 

2025 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

~-1,500 

0 

[4] 

0 

5 Assessed 

MBOR 

BLE. 

Capped 

~>Ta 

PRE/MBT 

85,800 

85,800 

85,800 

53,298 

53,298

10/20/2024 

A 

Ver 

Valuation Report 

2H 00379/ 

12:23 

PM 

DB: 

2025 Lincoln 

3214-008-006-00 

2025 

ESL. 

T.C.¥. 

BOSHART SCOTT 

& MARCY 

A 

LE 

& 

ETAL 

Property Class: 

401 

1020 

CROSS 

ROAD 

Map 

#: 

14 

08 

100 

008 

LINCOLN TOWNSHIP 

’ 

BEG 

AT 

NW COR 

OF 

SEC 

TH 

E ALG 

N 

LINE 

OF 

SEC 

278 

FT 

TH 

S 

01 

DEG 

13' 

30" 

W 

& 

PARALLEL 

TO 

W 

LINE 

OF 

SEC 

247.5 

FT 

TH 

W 

278 

FT 

TH 

N 

01 

DEG 

13' 

30" 

E 

ALG 

W 

LINE 

OF 

SEC 

247.5 

TO 

POB. 

1.57 

A. 

10.03.2024 

JF 

- 

HO REQUESTED REVIEW. 

BP 

FOR RE-ROOF, 

SIDING, 

COVERED PORCH. 

MEAS, 

SKETCH, 

PHOTOS. 

INT 

PER PIS. 

CHANGE HEAT FROM FWA TO ELEC 

BB 

(HAS 

MINI-SPLIT 

H&C 

- 

PRICED 

AS ELEC 

BB HEAT/NO OPTION 

IN MANUAL). 

CHANGED CLASS 

FROM 

CD+10 

TO 

CD 

(TO CONFORM 

W/ MMSVP). 

REMOVED 

SEP DEPRECIATION 

ON GAR. 

LOSS 

FOR 

2025: 

1/2 

BATH 

(PER PIS). 

NEW 

FOR 

2025: 

828 

SF 

4" 

CT, 

384 

SF COVER, 

112 

SF TDK. 

DISCUSSED BLIGHT ACROSS 

STREET 

W/ 

MR 

& 

MRS 

(PHOTOGRAPHS ATTACHED 

TO R/C) 

& 

EFFECT 

ON VALUE. 

DISCUSSED MBOR, 

MTT 

& BECOMING 

BOR MEMBER. 

SENT 

BOR APP. 

CLOSE. 

Land Value Estimates 

for Land Table 

400.RESIDENTIAL 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

LOTS 

1.570 Acres 

8,382 

100 

13,160 

1.57 

Total 

Acres 

Total 

Est. 

Land Value 

= 

13,160 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single 

Family 

STANDARD 

Cls 

CD 

Blt 

1994 

(11) 

Heating 

System: 

Electric Baseboard 

Ground Area 

= 

1104 

SF 

Floor Area 

= 

1104 

SF. 

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

% Good=83/100/100/100/83 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Basement 

1,104 

Total: 

154,347 

128,108 

Other Additions/Adjustments 

Plumbing 

2 

Fixture 

Bath 

1 

2,743 

2,277 

Water/Sewer 

1000 

Gal 

Septic 

1 

4,808 

3,991 

Water 

Well, 

100 

Feet 

1 

5,960 

4,947 

Garages 

Class: 

CD Exterior: 

Pole 

(Unfinished) 

Base 

Cost 

1200 

27,396 

22,739 

Totals: 

195,254 

162,062 

Notes: 

ECF 

(RESIDENTIAL) 

0.903 

=> 

TCV: 

146,342 

2025 

Est. 

T.C.V. 

14-008-006-00 

= 

159,502 

Est. 

TCV/Total Floor Area 

= 

144.48, 

Most 

recent 

sale 03/28/2016 

for 

0 

2024 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

Ess

Record 

ped 

24-00 B7%/ 

P9- 

| of 2 

Parcel Number: 

3214-~008-006-00 

Jurisdiction: 

LINCOLN TOWNSHIP 

County: 

Huron 

Pr

Grantor 

Grantee 

sale 

Inst. 

Terms 

of Bale 

{Liber 

{ 

Date 

Type 

& 

Page 

BOSHART SCOTT 

A 

& MARCY 

A 

;BOSHART 

SCOTT 

A 

& MARCY 

iY 

0372872016 

WD 

15-LADY BIRD 

1561/226 

GORKOWSKI 

OSHART 

04/01/1994 

WD 

03-ARM'S 

LENGTH 

625/699 

GORKOWSKT 

OSHART 

5,000f 

04/01/1994 

03-ARM'S 

LENGTH 

625/699 

YARCCH 

{GORKOWSKI 

i 

50, 000; 

05/01/1990 

WD 

03~-2RM'S 

LENGTH 

541/431 

{Property Address 

) 

(Class: 

RESIDENTIAL-IMPRO |Zoning: 

Building 

Permit (s) 

Date 

1020 

CROSS ROAD 

‘School: 

NORTH HURON 

SCHOOL DISTRICT 

REZROOF 

08/21/202

FRE. 

100% 

BERTODTC REVIEW. 

06/78/202

Owner's Name/Address 

MAP 

+ 

14 

08 

100 

608 

{BOSHART 

SCOTT 

& MARCY 

A 

LE 

& 

ETAL 

; 

TCV Tentative! 

1020 

CROSS ROAD 

} 

: 

i 

KINDE 

MI 

48445 

i 

X {Improved 

| 

i Land Value Estimates 

for 

Land Table 

400.RESIDENTIAL 

Public 

* 

Factors 

* 

Improvements 

i Description 

Frontage 

Depth 

Front 

Depth 

Rate 

[Tax Description 

(ire Road 

Ror 

1.57 Total Rese 

fron 

{BEG AT 

NW 

COR 

OF 

SEC 

TH 

E 

SEC 

278 

FT 

TH 

S 

01 

DEG 

13° 

PARALLEL 

TC 

W LINE 

OF 

SEC 

27¢ 

FT 

TH 

N 

01 

DEG 

13° 

30" 

OF 

SEC 

247.5 

TO 

POB. 

1.57 

ALG 

N LINE 

OF 

30" 

W 

o& 

247.5 

FT 

TH 

W 

E 

ALG 

W LINE 

A. 

{Paved Road 

{Sidewalk 

{Water 

Sewer 

i Comments/Influences 

Electric 

989-582-0045 

10.03.2024 

JF 

- 

HO REQUES 

FOR RE-ROOF, 

SIDING, 

COVERED 

PORCH. 

MEAS, 

| 

SKETCH, 

PHOTOS. 

INT 

PER 

PIT 

FROM 

FWA 

TO ELEC 

BB 

(HAS MINI-SPLIT 

H&C 

~ 

PRICED AS ELEC 

BB HEAT/NO 

Hay 

TED REVIEW. 

BP 

S$. 

CHANGE HEAT 

{Storm Sewer 

{Street 

Lights 

Standard Utilities 

{Underground Utils. 

OPTION 

IN 

Site 

‘Topography 

of 

Work Description 

for 

Permit 

241252, 

PORCH 

| Work Description 

for 

Permit 240628 

Issued 08/21/202

Issued 06/28/202

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

Licensed 

To: 

Township 

of 

L 

of 

Huron, 

Michigan 

{Waterfront 

Ravine 

Wetland 

: 

, 

. 

rm 

et

iPlood 

Plain 

Year 

| 

Land! 

Building! 

Assessed! 

: 

: 

Value 

Value; 

Value; 

Who 

When 

2025 

| 

Tentative 

Tentative 

Tentative 

F 

10/03/2024 

BUILDING P2024 

| 

6,600 

80,700 

87,300! 

I) 

- 

RY 

incoln, 

County 

12023 

6,500 

65,800 

72,300 

: 

2022 

6,300 

51,200: 

57,500 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Record 

Cay?) 

24-00279/( 

Py 2eF Z 

Residential Building 

1 

of 

1 

Parcel Number: 

3214-008-006-00 

Prin

Building Type 

{3) 

Roof 

{cont.) 

(11) 

Heating/Cooling 

{15) 

Built-ins 

{ 

(18) 

Fireplaces 

(16) 

Por

X 

Tsingle 

Family 

avestrough 

X ‘Gas 

10il 

Elec. 

Appliance Allow. 

{Interior 

1 

Story 

|Area|Type 

i 

{Mobile 

Home 

{ 

nsulation 

Wood 

| 

Coal 

{Steam 

iCook 

Top 

‘Interior 

2 

Story 

; 

Town Home 

{ 

0!Front Overhang 

Eoreey FXEyPy 

Soets 

{Dishwasher 

i2nd/Same 

Stack 

i 

Duplex 

0{Other Overhang 

H 

To 

Garbage 

Disposal 

(Two 

Sided 

| 

{A-Frame 

: 

i 

orced Air w/ 

Ducts 

{Bath Heater 

{Exterior 

1 Story! 

Pr 

(4) 

Interior 

{Forced Hot Water 

Vent 

Fan 

iExterior 

2 

Story 

x [Wood 

Frame 

- 

x 

{Electric Baseboard 

Hot 

Tub 

iPrefab 

1 

Story 

: 

X [Drywall 

‘Plaster 

(Elec. 

Ceil. 

Radiant 

Unvented Hood 

{Prefab 

2 

Story 

[Building Style: 

jPaneled 

| 

[Wood T&G 

| 

Radiant 

{n-floon) 

Vented Hood 

Heat Circulator 

STANDARD 

Trims 

Decoration 

sctrie 

hoy 

eat 

{Intercom 

: 

{Raised Hearth 

: 

TITTY TTR 

pace 

fea 

er 

Jacuzzi 

Tub 

H 

Wood Stove 

1 

H 

Yr Built 

Remodeled 

Ex 

|X 0rd 

| 

Min 

all/Floor Furnace 

H 

Jacuzzi repl.Tub 

iDirect-Vented 

Ga 

| 

{1994 

10 

H 

{Forced Heat 

& Cool 

i 

| YO 

: 

Size 

of Closets 

eat 

Pum 

Oven 

iCclass: 

CD 

Condition: 

Average 

mp 

, 

Microwave 

pin 

: 

R 

{ 

Lg 

|X {0rd 

iSmalli 

© Heating/Cooling 

{Standard Range 

|Effec. 

Age: 

17 

re

: 

+ 

. 

. 

ore 

Central Air 

Self Clean Range 

Floor Area: 

1,104 

Room List 

Doors 

| 

(Solid 

X H.C. 

; 

Wood Furnace 

Sauna 

i Total Base New 

: 

195,254 

'Rasement 

E63] 

Tons 

— 

1 

- 

- 

J 

{Trash Compactor 

Total 

Depr Cost: 

162,062 

5/1st Floor 

i 

} 

(12) 

Electric 

Central Vacuum 

Estimated T.C.V: 146,342 

2nd Floor 

Kitchen: 

Laminate 

100 Amps Service 

‘Security System 

3 Bedrooms 

Other: 

Laminate 

h 

L 

Fp 

- 

! 

Other: 

{ No./Qual. 

of Fixtures 

Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

STANDARD 

(1) 

Exterior 

TEx. 

TX 0rd. 

Min 

(11) 

Heating System: 

Electric Baseboard 

rT 

hole 

Ceilings 

j— 

: 

rd 

Ground Area 

= 1104 

SF 

Floor Area 

= 

1104 

SF. 

‘ pia ond 

i 

© 

¢ 

No. 

of Elec. Outlets 

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

% Good=83/100/100/100/83 

Brick 

IRS {Drywall 

{Many 

| X Ave. 

Few 

Building Areas 

X 

{vinyl 

(13) 

Plumbing 

Stories 

Exterior 

Foundation 

Size 

X 

Insulation 

. 

. 

: 

1 

Story 

Siding 

Basement 

1,104 

J 

TT 

EReETan 

{Average Fixture (s) 

Total: 

(2) 

Windows 

17) 

Excavation 

1 

13 Fixture Bath 

Other Additions/Adjustments 

Basement: 

1104 

S.F. 

1 

12 Fixture Bath 

Plumbing 

Crawl: 

0 

S.F. 

Softener, 

Auto 

2 Fixture Bath 

1 

: 

Slab: 

0 

S.F. 

! 

|Softener, 

Manual 

| yater/Sewer 

Food SaeE 

Height to Joists: 8.0 

Solar Water Heat 

1000 Gal Septic 

H 

Metal Sash 

No Plumbing 

Water Well, 

100 Feet 

1 

X 

Vinyl 

Sash 

| 

(8) 

Basement 

H 

‘Ext 

Sink 

| Garages 

. 

Lo 

X 

Double Hung 

Sons 

TETSSE 

{ 

Sevrate 

Snover 

| Crass: 

op Exterior: 

Pole 

(Unfinished) 

1200 

Horiz. 

Slide 

‘Poured Conc. 

i 

io 

mi 

| 

Casement 

Istone 

[Ceramic Tile Floor 

Totals: 

X 

Double Glass 

{Treated Wood 

i 

ceramic Tile Wain 

Notes: 

{Patio 

Doors 

XiConcrete 

Floor 

i 

ene Fan 

cove 

ECF 

(RESIDENTIAL) 

Storms 

& 

Screens 

(9) 

Basement 

Finish 

L 

A S— 

{14} 

Water/Sewer 

(3) 

Roof 

— 

[Recreation 

SF 

Public Water 

X Gable 

Gambrel 

{Living 

SE 

Public Sewer 

Hip 

Mansard 

Walkout 

Doors 

(B) 

11 

Water Well 

Flat 

‘Shed 

No Floor 

SE 

1 

11000 

Gal Septic 

Walkout 

Doors 

(A) 

2000 

Gal 

Septic 

(10) 

Floor 

Support 

i 

Joists: 

2X8, 

160C 

Lump 

Sum 

Items: 

Chimney: 

Metal 

Unsupported 

Len: 

Cotr.Sup: 

STL. 

BM 

fo 

- 

*** 

Information herein deemed reliable but not guaranteegd***

BUILDING SKETCH 

14-008-006-00 

10/2024 

GAR/POLE/CONC 

1200 sf 

30.0' 

4"CcT 

ey, 

828 sf 

; 

N 

40.0’ 

18.0" 

DN 

WN 

N 

1 STY/FR/BSMT 

1104 sf 

24.0' 

8.0 

- 

5, 

N 

rere 

It S00-h7

£ 

—_ 

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Scott A. Boshart 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003791 

Township of Lincoln 

, 

Respondent(s) 

PROOF OF SERVICE 

Julia Fletcher 

states that on 

10/21/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appeal of Valuation Answer Form relative to the above-captioned matter upon: 

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

Scott A. Boshart 

1020 Cross Rd. 

Kinde, MI! 48445 

’ 

{ 

Sor of person who fs servingfMailing 

@opy] 

Julia Fletcher 

[Print/type name of person serving/mailing copy]

EAT 

0 

1 

BILE] 

i 

a 

Julia F

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