26-002465.pdf

Nathanael J Hummel Petitioner V Township Of Gerrish Respondent · 26-002465-TT

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RECEIVED 

| 

JUL 97 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, OPA 

— 

ING 

AN 

DIRECTOR 

EE 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26002465 

Section 1: Respondent's Contact Information 

init of Government 

Township of Gerrish 

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

2997 E Higgins Lake Dr 

City or Town: 

State: 

ZIP Code: 

Roscommon 

Ml 

48653 

Telephone Number: 989 821 931 3 

Email Address (do nat enter unless you want MTT to send all correspondence via email): 

Assessor@gerrishtownship.org 

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

) 

First Name: 

Mi: 

Last Name: 

Julie 

A 

Tatro 

Firm Name (if any}: 

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

2997 E Higgins Lake Dr 

City or Town: 

State: 

ZIP Code: 

Roscommon 

MI 

48653 

Telemnane Mme 89 821 9313 ext 222 

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

Assessor@gerrishtownship.org 

Section 3: Subject Property information 

Are the parcels listed by Petitioner contiguous or, adjoining? 

separate sheet if necessary. 

Mves 

[Ono 

WA Notapplicable 

If no, list all parcels that are adjolning in separate groupings. Attach a 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

rl Yes 

No

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

MCL 211.27(6)....the purchase price paid in a transfer of ownership is not the 

presumptive true cash value of the property transferred. In determining true cash value 

of transferred property, an assessing officer shall assess that property using the same 

valuation method used to value all other property of that same classification in the 

assessing jurisdiction. 

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 

[0] No 

If yes, check which BOR Petitioner attended: [M March 

 [] uly 

[] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? OJ Yes 

OI No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information suse the multiple parcel form for additional, contiguous parcels. 

ParcelNumber: 75_004-615-004-0000 

Classification of Property: 

 Real[d 

Personal [1 (check one) 

Agricultural [1 

~~ Commercial 

1 

Industrial 

J 

Residential (] 

~~ Timber-Cutover [1 

~~ Developmental [1 

Utility (J (check one)

06/29/2026 

02:51 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GERRISH TOWNSHIP 

2997 E HIGGINS LAKE DR 

ROSCOMMON, MI 48653-7718 

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

PROPERTY IDENTIFICATION: (Parcel Cade required. Property address 

and legal description optional.): 

004-615-004-0000 

209 SUN STREET 

HUMMEL NATHANIEL & 

HUMMEL COLLEEN 

46471 CRYSTAL DOWNS W 

(L-911P-683&L-358 P-359 L-426 P-359) 243 L-1047 P-812 LOT 4 

NORTHVILLE, MI 48168-8483 

BLK 1 SUNSET PARK NO 2. 

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 004-615-004-0000 

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

Board of Review Comments 

ASSESSED AND TAXABLE VALUES DETERMINED TO BE ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

619,600 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

619,600 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

619,600 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

619,600 

| 

[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:/Awww.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Michigan Department of Treasury 

2 02-6 1 

618 (Rev. 12-25) 

Petition to Board of Review 

L.-4035 

This form Is Issued under the authority of PA. 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, excapt when the property is classified as commercial real, Indust real, or developmental real. You may not appeal property classification to the State 

‘Fax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Nama (Please Print or Type) 

Pelitioner’s Name {If Other than Owner. Please Print or Type} 

Nathanael & Colleen Hummel 

Tovnship or Clty 

County 

Year of Appeal 

Gerrlsh 

Roscommon 

2026 

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

agricultural property exemption of the following described property: 

Property identified (Parcel code required. Property address and lagal description oplional.) 

Parcel ID: 72004-615-004-000 

209 Sun St., Roscommon, Mi, 48653 

Protested item: 

[X] Assessed Value 

Hentative 

[] Taxable Status 

[_] Classification 

[_] Qualified Agricultural 

Taxable Value 

(exemption) 

Properly Exemption 

OTEST:OF ASSESSMEN 

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 Valug) 

950,000 

Compl 

Reason: 

1 Value of Losses 

1 Value of Additions 

] Poverty Exemption 

0 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 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a padicular classification has on 

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

Classification of properly on thls year's assessment roll 

Classification should be (check one of the following): 

il! Agricultural 

| Industrial 

[Il] Timber Cutover 

Cl Utility (Personal Property Only) 

O Commercial 

1 Residential 

|] Developmental 

OTEST OF EXEMPT 

QUALIFIED AGRICULTURAL 

PROPER] 

E 

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

ty, the owner may appeal this action fo 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 exemptlon 

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

denled) 

. 

exemplion requested) 

REASON EOR 

PROTEST 

2 

2 

aan 

ion and/or qualified agricultural properly exemption

Zaz l-Olb 

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 

Pelition Number 

Parce! Code 

L260 

12064 ©) ~ 064 ~ CeO 

Disposilon by Board of Review. Tha Board of Review must stale The reason for ils action below, 

[df ered 

] Assessed Value Changed From 

| 

| to 

[ 

| 

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

7 

1 

Chairperson: 

vd Yes O No Co, 

Member: 

ny Yes J No 

75 

wz ~Member. 

x Yes 0 No Bes 

NRIs 

Initials 

“initials 

Reason for Board Action 

CONBIETENT Wir 

SALES 

eTuUDY 

1f you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal thal decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, Mi 48309. Commercial Real, Industsial Real, Developmental Real, Commercial Personal, Industrial Personal and Utliity Personal Property may 

be appealed by May 31. Agricullural 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 ar a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at weay.michiaan.goviiaxib. 

TENTATI 

3 

Ul 

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

IX peniea 

3 Tentative Taxable Value Changed From 

to 

(See aftached L-4036A) 

Record of Vote — Board or three-member commillee of hoard 

Chairperson: 

[3] Yes [| No Op 

Member: 

Yes [No ALN Member: 

5 ves [ne Hs 

Injgls 

Initials 

Initials 

Reason for Board Action 

PROVERTY UNCAPPED + 

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 al 

PO Box 30232, Lansing M1 48909. Commercial Real, Industrial Rea), Developmental Real, Commerclal Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricullural 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 ora aform approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avaliable at www.michigan.qovilaxtrib. 

SIEICAT 

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

[] mented 

|] ciassification Changed From 

to 

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

Chairperson: 

[| Yes [ | No 

Member: 

Yes - No 

Member: 

[Jes 

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 48809, by June 30. 

QUA] 

I 

Disposition by Board of Review. The Board of Review must state te reason for lis action below. 

1 Exemption Request Denied 

[3 Exemption percent modified from 

% to 

% 

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

Michigan Department of Treasury, 

bok Ss 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issusd 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. 

L-4400 

FROM 

PARCEL IDENTIFICATION 

GERRISH TOWNSHIP 

PARCEL NUMBER: 

004-615-004-0000 

2997 E HIGGINS LAKE DR 

PROPERTY ADDRESS: 

ROSCOMMON, MI 48653-7718 

. 

209 SUN STREET 

ROSCOMMON, MI 48653 

SCHOOL DISTRICT CODE: 

72010 

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

HUMMEL NATHANIEL & 

EXEMPTIONS 

HUMMEL COLLEEN 

% Exempt 

As "Homeowners Principal Residence": 

0% 

46471 CRYSTAL DOWNS W 

% Exempt 

As "Qualified Agricultural Property”: 

0% 

NORTHVILLE, M! 48168-8483 

% Exempt 

As "MBT Industrial Personal: 

0% 

% Exempt 

As "MBT Commercial Personal” 

0% 

Exempt 

As "Disabled Veteran or 

Surviving Spouse” 

[Yes 

[xX] No 

Exempt 

As "Qualified Forest Property” 

 [] Yes 

No 

Exempt 

As "Development Property™ 

[Yes 

No 

LEGAL DESCRIPTION: 

(L-911P-683&L-358 P-359 L-426 P-359) 243 L-1047 P-812 LOT 4 BLK 1 SUNSET PARK NO 2. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION 

401 

Residential 

The change in taxable value will increase/decrease 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

i 

i 

: 

. 

PRIOR YEAR TO 

your tax bill for the 2026 year by approximately: 

$13396 

YEAR: 

3025 

AMOUNT YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE! 

320,752 

619,600 

298,848 

2. ASSESSED VALUE: 

524,200 

619,600 

95.400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

_ 

_ 

- 

4. STATE EQUALIZED VALUE (SEV): 

524,200 

619,600 

95,400 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[X]Yes 

[] No 

6. Assessor Change Reason(s): 

Market Adjustment 

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: 

JULIE A TATRO 

Telephone Number: 

980-821-9313 

222 

Email Address: 

ASSESSOR@GERRISHTOWNSHIP.ORG 

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

GERRISH TWP BOARD OF REVIEW WILL MEET MARCH 9TH FROM 3:00 PM - 9:00 PM AND MARCH 10TH FROM 9:00 AM TO

parcel 

Number: 

004-615-004-0000 

Jurisdiction: 

GERRISH TOWNSHIP 

County: 

Roscommon 

pr

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms of Sale 

Liber 

Price 

pate 

Type 

& Page 

PAVLIK ROBERT 

3 

& MICHELL |HUMMEL NATHANIEL & 

950,000] 1072072025 

[wD 

O3-ARM'S LENGTH 

1191/2032 

WARDELL BRADLEY 

R & DEBOR 

[PAVLIK ROBERT 

J 

& MICHELL] 

575,000] 

0371272019 

[WD 

03-ARM'S LENGTH 

1168/1558

i 

450,000] 

0770172006 

[wD 

03-ARM'S LENGTH 

1 

| 

Property Address 

Class: 

RESIDENTIAL-IMPRO [Zoning: 

R-1 (Building Permit(s) 

Date 

209 SUN STREET 

SCHooT: ROSCOMMON SCHOOL DIST 

Owner's Name/Address 

P.R.E. 

0% 

HUMMEL NATHANIEL & 

TIE SOLE 

PF 

NORTHVILLE, 

MI 48168-8483 

2026 Est TCV 1,239,103 TCV/TFA: 

491.12 

Improved 

| 

[vacant 

[Land vaTue Estimates for Land Table WTR.WATER PARCEL

ITax Description 

i. 

Pub’ 

* Fact 

i 

(L-911P-683&L-358 P-350 L-426 P-359) 243 

ud 

1c 

es 

crors 

a

- 

> 

Improvements 

pescription 

Frontage 

Depth 

Front 

Depth 

Rate %

£-1047 P-812 

LOT 4 BLK 

1 SUNSET PARK NO 

LAKEFRONT-NO RD 

57.00 175.00 1.0000 1.0000 

9000_ 

Comments IE iences 

« oad 

57 Actual 

Front Feet, 0.23 Total Acres 

Total 

paved Road 

Storm Sewer 

Land Improvement Cost Estimates 

: 

dewalk 

bescription 

Rate 

Sidewa 

D/w/P: 

3.5 Concrete 

. 

8.30 

water 

Total 

Estimated 

Land Improvements T

Sewer 

X 

lElectric 

Gas 

Curb 

street Lights 

standard Utilities 

underground Utils. 

Topography of 

Site 

XTLevel 

| 

Rolling 

Low 

X 

[High 

Landscaped 

Swamp 

wooded 

pond 

X |waterfront 

Ravine 

wet] 

Wetland 

Year 

Land 

Building 

Assessed 

value 

value 

value 

who 

when 

what 

[2026 

256,500 

363,100 

619,600 

2025 

278,000 

296,200 

524,200 

2024 

199,500 

267,100 

466,600 

’ 

2023 

191,000 

216,500 

407,500]

Residential 

Building 

1 of 

1 

parcel 

Number: 

004-615-004-0000 

pri

BuiTding Type 

(3) 

roof (cont.) 

(11) Heating/Cooling 

(15) suilt-ins 

(15) 

Fireplaces 

| 

(16) 

porc

X [SingTe Family 

Eavestrough 

XlGas 

[SH 

Elec. 

Appliance AlTow. 

TRTErior 

1 Story | ArealType 

[Mobile Home 

Insulation 

wood 

Coal 

Steam 

Cook Top 

1|Interior 

2 story 

gs Treat

[Town Home 

0|Front overhang 

Forced Air w/o DUCES 

Dishwasher 

2nd/same stack 

puplex 

Olother Overhang 

X 

|Forced Air w/ Ducts 

Garbage Disposal 

Two Sided 

: 

Bath Heater 

ior 

1 

A-Frame 

(4) interior 

Forced Hot water 

Exterior 

1 Story 

J 

kl 

T 

Electric Baseboard 

vent Fan 

Exterior 

2 story 

IX 

wood 

Frame 

Drywa 

Plaster 

N 

Bs 

a 

Hot Tub 

prefab 

1 story 

| 

paneled 

wood T&G 

Elec. Cell. Radiant 

Unvented Hood 

prefab 

2 Story 

Building Style: 

Trim 

& Decoration 

Radiant (in-floor) 

vented Hood 

Heat Circulator 

1 3/4 STORY 

EE 

[x[ord 

TH 

Electric wall 

Heat 

Intercom 

Raised Hearth 

Yr BUTTE 

Remodeled 

— 

H 

[I 

Space Heater 

Jacuzzi 

Tub 

wood Stove 

2007 

0 

Size 

of Closets 

wall/Floor Furnace 

Jacuzzi 

repl.Tub 

Di rect-vented 

Ga 

_ 

[Lg [xJord 

"T 

TSmalll 

forced Heat & Cool 

Oven 

Tass 

8 

Condition: 

Good 

0007s 

| 

EERE 

Heat Pump 

Microwave 

FF 

: 

: 

15 

Room List 

No Heating/Cooling 

standard Range 

ec. Age: 

Basement 

(5) 

Floors 

self Clean Range 

[Floor Area: 

2523 

1st Floor 

Kitchen: 

Central ATr 

Sauna 

Total Base New: 475,287 

2nd Floor 

other: 

wood Furnace 

Trash Compactor 

[Total 

Depr Cost: 

343,402 

X

Bedrooms 

other: 

(12) 

Electric 

Central vacuum 

Estimated T.C.v.: 

724,578 

© ceili 

07 

amps Service 

Security System 

(1) Exterior 

eriings 

I 

ps 

se 

Tost Est. 

for Res. 

BTdg: 

1 

Single Family 

1 374 STORY

X 

TWood/ShingTe 

No./qual. 

of Fixtures 

an 

. 

4 

/ 

f 

: 

Heating System: 

Forced 

Air 

w/ 

Ducts 

Aluminum/viny] 

[Ex 

[x jord. 

| 

[Min 

Ground Area = 1442 

SF 

Floor Area 

= 2523 

SF. 

Brick 

No. 

of Elec. Outlets 

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

% Good=85/100/85/100/72.25 

(7) 

Excavation 

T™ 

ro 

any 

| 

|Ave. 

| 

Few 

i1di 

X 

{Insulation 

Basement: 

0 S.F. 

x [Man 

| 

a 

- 

Building Areas 

(2) windows 

Crawl: 

1442 S.F. 

(13) Plumbing 

stories 

exterior 

Foundation 

Size 

slab: 

0 S.F. 

Average Fixture(s) 

{1.75 Story 

Siding 

Crawl 

Space 

1,442 

Many 

Large 

: 

: 

. 

1/3 Fixture Bath 

Total: 

X 

iAve. 

X 

lave, 

Height 

to Joists: 

0.0 

2 Fixture Bath 

other additions/Adjustments 

Few 

small 

® lath 

c 

softner, Auto 

Water/Sewer 

"~TWood Sash 

Conc. 

Bloc 

softner, Manual 

Septic System 

- MI 

1 

!' 

metal 

sash 

Poured Conc. 

solar water Heat 

well, 

50 Feet 

1 

: 

Stone 

No Plumbing 

vinyl 

sash 

: 

Deck 

pouble Hung 

Treated wood 

Extra Toilet 

Treated wood 

288 

: 

: 

Concrete Floor 

Extra sink 

Horiz. 

slide 

— 

Separate Shower 

Garages 

Casement 

(9) Basement Finish 

Ceramic Tile Floor |Class: 

B Exterior: Siding Foundation: 

18 Inch (unfini

pouble Glass 

Recreation 

SF 

Ceramic Tile wains| 

Base cost 

4 

Patio Doors 

Living 

SF 

Ceramic Tub Alcove 

common wall: 

1 wall 

1 

Storms 

& Screens 

walkout Doors 

(B) 

vent 

Fan 

Fireplaces 

(3 Roof 

No Floor 

SF 

(14) water/Sewer 

Interior 

2 Story 

1 

Table 

=ampro. 

oiwalkout Doors (A) 

TTPUBTYC Water 

Totals: 

Hip 

Mansard 

(10) 

Floor Support 

Public Sewer 

Notes: 

Flat 

shed 

(JOISTS: 

1 water well 

ECF (LAKEFRONT) 2.1

XTASRERETY ShiTaTe 

unsupported 

Len: 

1/1000 Gal. 

Septic 

id 

9 

cts. sup: 

2000 Gal. 

septic 

Chimney: 

vinyl 

4 

Lump Sum Items: 

*%% Information herein deemed reliable 

but not guaranteed®*%

Gerrish Township 

Water Parcels 

2026 Land Value Analysis & Determination 

All classes 

Parcel Number. 

Street Address 

Sole Date 

Inst 

Adj. 

SaleS" 

Land Residual 

Effec. 

Front. 

Depth 

NetAcres 

Dollars/FE 

Dollars/Acre 

 Dollars/SqFt 

Other Parc: 

004-426-027-0000 

101 SLY STREET 

11/1/2024 WD 

$345,000 

$218,936 

50.0 

125.0 

0.14 

$4379 

$1,531,021 

$35.15 

004-431-025-0000 

200 FLAG POINT DRIVE 

| 6/14/2024 WD 

$505,000 

$330,829 

826 

159.0 

022 

$4,005 

$1,524,558 

$35.00 004-431-018-0000 

004-018-013-0040 202 SCOTCH PINE DRIVE 

7/18/2024 WD 

$800,000 

$552,279 

517 

241.7 

0.30 

$10,693 

$1,859,525 

$42.69 

004-022-007-0064 163KENNEDYTRALL 

9/16/2024 

WD $2,495,000 

$1,548,819 

100.9 

718.1 

176 $15356 

$878,015 

$20.16 

004-022-007-0066 

159 KENNEDY TRAIL 

2/28/2025 WD 

$2,925,000 

$1,222,477 

95.7 

600.1 

153 

$12773 

 $800574 

$18.38 

004-028-005-0040 

2744 

W HIGGINS LAKE DRIVE 

9/13/2023 WD 

$550,000 

$432,566 

49.2 

118.7 

0.15 

$8,787 

$2,962,781 

$68.02 

004-032-008-0125 

1374 W HIGGINS LAKE DRIVEK 

2/5/2024 WD 

$875,000 

$321,995 

68.7 

342.2 

0.45 

$4685 

$718,739 

$16.50 

004-032-014-0200 1166 W HIGGINS LAKE DR C 

5/20/2024 WD 

$625,000 

$346,258 

68.1 

173.1 

034 

$5088 

$1,033,606 

$23.73 

004-105-103-0000 

1931 E HIGGINS LAKE DRIVE 

6/2/2023 WD 

$930,000 

$489,851 

60.0 

378.1 

0.52 

$8,164 

$940,213 

$21.58 

004-105-103-6000 

1971 E HIGGINS LAKE DRIVE 

4/18/2024 WD 

$700,000 

$411,665 

63.0 

392.0 

0.57 

$6,534 

$726,041 

$16.67 

004-162-009-0000 

5/21/2024 WD 

$815,000 

$815,000 

70.1 

787.3 

2.23 

$11,626 

$365,471 

$8.39 

004-241-005-0000 

129 CHANEY POINT DRIVE 

5/8/2024 WD 

$1,275,000 

$844,666 

51.0 

160.0 

018 

$16,562 

$4,516930 

$103.69 

004-241-006-0000 

127 CHANEYPOINTDRIVE 

11/6/2023 WD 

$1,275,000 

$634,436 

51.0 

162.0 

019 

$12,440 

$3,339,137 

$76.66 

004-241-014-0000 

111 CHANEY POINT DRIVE 

6/27/2024 WD 

$845,000 

$677,682 

43.0 

235.0 

0.23 

$15,760 

$2,921,043 

$67.06 

004-241-015-0000 

109 CHANEY POINT DRIVE 

— 

10/1 3/2023 WD 

$572,000 

$367,391 

63.0 

245.0 

0.35 

$5,832 

$1,037,828 

$23.83 

004-255-012-0000 211 CHANEY 

POINT DRIVE 

7/10/2023 WD 

$640,000 

$400,717 

49.0 

151.0 

017 

$8178 

$2,357,159 

$54.11 

004-270-001-0000 

146 HUNTINGTON DRIVE 

3/14/2025 WD 

$1,000,000 

$519,488 

725 

269.3 

053 

$7169 

$976,481 

$22.42 

004-460-056-1000 CARDINALAVENUE 

8/31/2023 WD 

$1,270,000 

$1,270,000 

1208 

205.5 

064 

$10,516 

$1,984,375 

$45.55 

004-490-006-0000 

121 TIMBER TRAIL 

9/1/2023 WD 

$1,715,000 

$1,056,716 

100.0 

409.0 

0.94 

$10,567 

$1,125,363 

$25.83 

004-605-023-0000 

304 SOVEREIGN PARK 

7/12/2024 OTH 

$895,000 

$717,586 

82.0 

135.0 

0.25 

$8,751 

$2,825,142 

$64.86 

004-609-007-0000 1180 W HIGGINS LAKEDRIVE#7G 

10/24/2023 WD 

$310,000 

$119,783 

16.7 

554.0 

021 

$7173 

$565,014 

$12.97 

004-611-012-0000 

112 HYSLOP STREET 

6/30/2023 WD 

$435,000 

$434,877 

61.0 

108.0 

014 

$7,129 

$3,019,979 

$69.33 

004-630-004-0000 

140 SURFSIDE DRIVE 

6/21/2024 WD 

$1,235,000 

$799,750 

66.0 

210.0 

0.32 

$12,117 

$2,514,937 

$57.74 

004-630-006-0000 

136 SURFSIDE DRIVE 

6/27/2023 WD 

$969,000 

$429,526 

60.0 

214.0 

0.30 

$7,159 

$1,456,020 

$33.43 

004-718-002-0000 505 BURROWS AVENUE 

6/29/2024 WD 

$2,295,000 

$1,762,654 

298.3 

377.3 

0.86 

$5908 

$2,049,598 

$47.05 004-717-001-1000, 004-722-001-0000 

004-721-025-0000 

255 BURROWS AVENUE 

2/12/2024 WD 

$1,040,000 

$752,095 

100.0 

125.0 

029 

§7,521 

$2,620,540 

$60.16 

004-685-037-0000 TREASURE ISLAND 

o 

is 

3/13/2025 WD 

$175.000 

$175,000 

1030 

87.0 

021 

$1,699 

$849,515 

$19.50 

Totals 

$17,653,042 

2,007.2 

16.02 

$8417 

$1259562 

$28.92 

Lakefront-Road sales (outide 

time parameters) 

***The information in this grid is being provided as supporting information only*** 

Treasure Island sales (outside time parameters) 

Parcel Number 

Street Addre: 

je Date 

Adj:Safe’S' 

land Residual 

Effec Front Depth 

NetAcres 

 Dollars/FF Dollars/Acre!Dollars/SaFt’ 

Land Table! 

Class 

Rate Group 1 

004-685-022-0000 

65 TREASURE ISLAND 

5/1/2025 

$450,000 

$101,309 

98.0 

1220 

027 

$1034 

$369,741 

$8.49 WATERPARCELS 401 

 TREASUREISLAND 

004-685-028-0000 

83 TREASURE ISLAND 

7/20/2022 

$595,000 

$267,795 

100.0 

161.0 

037 

$2678 

$723,770 

$16.62 WATERPARCELS 401 

TREASUREISLAND 

004-685-031-0000 S2TREASURE BOULEVARD 

11/14/2022 

$134,000 

$134,000 

100.0 

158.0 

0.36 

$1,340 

$369,146 

$8.47 WATERPARCELS 402 

 TREASUREISLAND 

004-685-031-0000 S2TREASUREBOULEVARD 4/25/2025 

$155,000 

$155,000 

1000 

156.0 

036 

$1,550 

 $42697 

$9.80 WATERPARCELS 402 

TREASUREISLAND 

004-685-036-0000 

107 TREASURE ISLAND 

7/21/2025 

$620,000 

$416,893 

930 

148.0 

032 

$4,483 

$1,319.282 

$30.29 WATERPARCELS 401 

 TREASUREISLAND 

004-800-273-0000 103 MUSKEGON AVENUE 

4/3/2025 

$800,000 

$442,585 

79.0 

99.0 

018 

$5602 

$2,458,806 

$56.45 WATERPARCELS 401 

 LAKEFRONT-ROAD 

004-800-291-0000 625 SHERIDAN DRIVE. 

16/30/2022 

$1,350,000 

$845,394 

100.5 

136.0 

020 

$8409 

 $4,226570 

$97.04 WATERPARCELS 401 

LAKEFRONT-ROAD 

As applied: 

$/Front Foot 

$/Acre 

$/Sq Foot 

Lakefront MCP 

Lakefront-Esmnt 

(including for information purposes only) 

Lakefront-No Rd 

Laketront-Road 

Treasure Island

Gerrish Township 

Lakefront 

2026 ECF Analysis & Determination 

Parcel Number 

Street Address 

Sale Date 

Adj. Sale S 

Land + Yard 

Bldg. Residual 

Cost Man. 

004-018-013-0040 

202 SCOTCH PINE DRIVE 

7/19/2024 

$800,000 

$470,279 

$329,721 

$133

004-022-007-0064 

163 KENNEDY TRAIL 

9/16/2024 

$2,495,000 

$923,704 

$1,571,296 

$513

004-022-007-0066 

159 KENNEDY TRAIL 

2/28/2025 

$2,925,000 

$877,737 

$2,047,263 

$931

004-029-005-0040 

2744 W HIGGINS LAKE DRIVE 

9/13/2023 

$550,000 

$444,706 

$105,294 

$64

004-032-008-0125 

1374 W HIGGINS LAKE DRIVE K 

2/5/2024 

$875,000 

$626,019 

$248,981 

$301

004-032-014-0200 

1166 

W HIGGINS LAKE DRIVE C 

5/20/2024 

$625,000 

$612,450 

$12,550 

$154

004-105-103-0000 

1931 E HIGGINS LAKE DRIVE 

6/2/2023 

$930,000 

$550,430 

$379,570 

$237

004-105-103-6000 

1971 E HIGGINS LAKE DRIVE 

4/18/2024 

$700,000 

$567,000 

$133,000 

$159

004-241-005-0000 

129 CHANEY POINT DRIVE 

5/8/2024 

$1,275,000 

$462,706 

$812,294 

$235

004-241-006-0000 

127 CHANEY POINT DRIVE 

11/6/2023 

$1,275,000 

$459,000 

$816,000 

$353

004-241-014-0000 

111 CHANEY POINT DRIVE 

6/27/2024 

$845,000 

$387,000 

$458,000 

$92

004-241-015-0000 

109 CHANEY POINT DRIVE 

10/13/2023 

$572,000 

$568,355 

$83,645 

$112

004-255-012-0000 

211 CHANEY POINT DRIVE 

7/10/2023 

$640,000 

$441,425 

$198,575 

$131

004-270-001-0000 

146 HUNTINGTON DRIVE 

3/14/2025 

$1,000,000 

$652,200 

$347,800 

$265

004-426-027-0000 

101 SLY STREET 

11/1/2024 

$345,000 

$206,234 

$138,766 

$68

004-431-025-0000 

200 FLAG POINT DRIVE 

6/14/2024 

$505,000 

$118,270 

$386,730 

$93

004-490-006-0000 

121 TIMBER TRAIL 

9/1/2023 

$1,715,000 

$905,638 

$809,362 

$360

004-605-023-0000 

304 SOVEREIGN PARK 

7/12/2024 

$895,000 

$738,891 

$156,109 

$97

004-609-007-0000 

1180 W HIGGINS LAKE DRIVE #7 G 

10/24/2023 

$310,000 

$150,300 

$159,700 

$105

004-630-004-0000 

140 SURFSIDE DRIVE 

6/21/2024 

$1,235,000 

$598,995 

$636,005 

$237

004-630-006-0000 

136 SURFSIDE DRIVE 

6/27/2023 

$969,000 

$542,156 

$426,844 

$296

004-718-002-0000 

505 BURROWS AVENUE 

6/29/2024 

$2,295,000 

$1,241,358 

$1,053,642 

$290

004-721-025-0000 

255 BURROWS AVENUE 

2/12/2024 

$1,040,000 

$901,726 

$138,274 

$158

Totals: 

$24,816,000 

$11,369,421 

$5,396

ECF.=> 

Ave. E.C.F. =>

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Nathanael J Hummel 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26-002465 

Township of Gerrish 

, 

Respondent(s) 

PROOF OF SERVICE 

Julie A Tatro 

states that on 

June 29, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer form with all attachments 

relative to the above-captioned matter upon: 

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

Nathanael J Hummel 

46471 Crystal Downs W 

Northville MI 48168-8483 

Calf dal) 

[Signatufe of person who is serving/mailing copy] 

Julie 

A Tatro 

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

& 

ish owns 

SEA Es Lota 

be 

JSCOVIMOrT 

mT 43 

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Vishal 

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90 Nr 

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1 JUL 2026 PMP 1 

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Lansing MT 4¥90°) 

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