Full record / 25-003346 NK 10-28-26.pdf

25-003346 NK 10-28-26.pdf

Betty S Pafford Rlt, Petitioner V Township Of Forest, Respondent · 25-003346-TT

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Page 1

RECEIVED 

0CT 02 2026 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Betty S Pafford RLT 

Petitioner 

Vs 

MTT Docket No 25-003346 

Township of Forest 

Respondent 

The subject property, 103567 Wilson Rd is located in Lakeville school district. Parcel # 

09-22-400-002, in 2024 the petitioner added a 480 square foot crawl space addition which 

was put on as new for 2025. 

Attached are comparable sales to the subject property and adjustments have been made 

to account for the differences. Land value tables and ECF analysis have also been 

included. 

2025 

AV 

TV 

192,400 

106,660 

2026 

218,100 

109,539 

Forest Township respectfully requests that the 2025 and 2026 assessed and taxable values 

be affirmed. 

Respectfully, 

Carrie Bock

Page 2

Subject 

10357 Wilson Rd 09-22-400-002

Page 3

09/28/2026 

Valuation Report 

11:35 

AM 

DB: 

Forest 2025 

Parcel Number: 

09-22-400-002, 

Residential Building 

1 

3 

sa 

Fre 

PERE 

C3 

16" 

& & = 

Bs 

wr 

**% 

Information herein deemed reliable 

but 

not guaranteed**=*

Page 4

09/28/2026 

Valuation Report 

11:35 

AM 

DB: 

Forest 

2025 

09~22-400-002 

2025 

Est. 

T.C.V. 

PAFFORD, 

BETTY TRUST 

Property Class: 

101 

10357 WILSON 

RD 

Map 

i: 

FOREST TOWNSHIP 

OTISVILLE, 

MI 

48463 

Land Value Estimates 

for Land Table 46.TILLABLE 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

value 

TILLABLE 

S$ TILLABLE 

3 

6.29 Acres 

4815 

100 

30,272 

TILLABLE 

S TILLABLE 

4 

26.34 Acres 

4280 

100 

112,739 

TILLABLE 

S$ TILLABLE 

5 

4.80 Acres 

4012 

100 

19,266 

TILLABLE 

S WOODLOTS 

16.51 

Acres 

2000 

100 

33,020 

TILLABLE 

S HOMESITE 

1.00 Acres 

13000 

100 

13,000 

TILLABLE 

5 

ROW 

0.75 

Acres 

0 

100 

0 

TILLABLE 

5 

SWAMP 

7.31 

Acres 

1500 

100 

10,965 

63.00 Total Acres 

Total 

Est. 

Land Value 

= 

219,262 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

RANCH 

Cis 

D 

Blt 

1930 

(11) 

Heating System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 

1946 

SF 

Floor Area 

= 1946 

SF. 

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

% Good=56/100/100/100/56 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

360 

1 

Story 

Siding 

Basement 

818 

1 

Story 

Siding 

Crawl 

Space 

288 

1 

Story 

Siding 

Crawl 

Space 

480 

Total: 

204,540 

114,542 

Other Additions/Adjustments 

Water/Sewer 

1000 

Gal Septic 

1 

4,354 

2,438 

Water Well, 

200 

Feet 

1 

10,217 

5,722 

Porches 

CPP 

42 

958 

536 

Fireplaces 

Interior 

1 

Story 

1 

4,217 

2,362 

Totals: 

224,286 

125, 600 

Notes: 

ECF 

(TWP RESIDENTIAL 

IN 

SE 

1/4) 

1.010 

=> 

TCV: 

126,856 

Ag. 

Bld 

1 

0, 

4 

Wall Arenas 

Class:D, Pole 

Quality:Cheap 

Height: 

10 

ft 

Description 

Rate 

Size 

Cost New 

Base 

Cost 

8.04 

936 

7,525 

Default Walls 

5.98 

936 

5,597

Page 5

09/28/2026 

Valuation Report 

11:35 

AM 

DB: 

Forest 

2025 

Parcel Number: 

09-22-400-~002 

Page: 

2 

Total Estimated True 

Cash Value 

of Agricultural 

Buildings 

= 

38,693 

2025 Est. 

T.C.V. 

09-22-400-002 

= 

384,811 

Est. 

TCV/Total Floor Area 

= 197.74 

2024 

Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

IRM 

164,200 

164,200 

164,200 

92,590 

3.10 

2025 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

11,200 

17,000 

0 

11,200 

2,870 

0 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

~>Taxable<—~ 

PRE/MBT 

192,400 

192,400 

192,400 

106, 660 

106, 660 

106, 660

Page 6

08/28/2026 

Valuation Report 

11:37 

AM 

DB: 

Forest 

2026 

09-22-400-002 

2026 

Est. 

T.C.V. 

PAFFORD, 

BETTY TRUST 

Property Class: 

101 

10357 WILSON 

RD 

Map 

#: 

FOREST TOWNSHIP 

OTISVILLE, 

MI 

48463 

Land Value Estimates 

for Land Table 46.TILLABLE 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

TILLABLE 

S TILLABLE 

3 

6.29 Acres 

5940 

100 

37,345 

TILLABLE 

S TILLABLE 

4 

26.34 

Acres 

5280 

100 

139,080 

TILLABLE 

S TILLABLE 

5 

4.80 

Acres 

4950 

100 

23,7170 

TILLABLE 

S WOODLOTS 

16.51 Acres 

2000 

100 

33,020 

TILLABLE 

S HOMESITE 

1.00 Acres 

13000 

100 

13,000 

TILLABLE 

S 

ROW 

0.75 Acres 

0 

100 

0 

TILLABLE 

S SWAMP 

7.31 Acres 

1500 

100 

10, 965 

63.00 

Total Acres 

Total 

Est. 

Land Value 

= 

257,180 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

RANCH 

Cis 

D 

Blt 

1930 

(11) 

Heating System: 

Forced Air w/ 

Ducts 

Ground Area 

= 

1942 

SF 

Floor Area 

= 1942 

SF. 

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

% Good=56/100/100/100/56 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

360 

1 

Story 

Siding 

Basement 

814 

1 

Story 

Siding 

Crawl 

Space 

288 

1 

Story 

Siding 

Crawl 

Space 

480 

Total: 

216,190 

121,066 

Other Additions/Adjustments 

Water/Sewer 

1000 Gal Septic 

1 

4,231 

2,369 

Water Well, 

200 

Feet 

1 

9,621 

5,388 

Porches 

CPP 

42 

1,014 

568 

Fireplaces 

Interior 

1 

Story 

i 

4,170 

2,335 

Totals: 

235,226 

131,726 

Notes: 

ECF 

(TWP RESIDENTIAL 

IN 

SE 

1/4) 

1.028 

=> 

TCV: 

135,414 

Ag. 

Bld 

1 

0, 

4 

Wall 

Utility Building 

Class: 

D, Pole 

Quality:Average 

Height: 

12 

ft 

Description 

Rate 

Size 

Cost New 

Base 

Cost 

9.95 

2400 

23,880 

Default Walls 

6.89 

2400 

16,536

Page 7

09/28/2026 

Valuation Report 

DB: 

Forest 

2026 

11:37 aM 

Parcel Number: 

09-22-400-002 

Page: 

2 

Total 

Estimated True 

Cash Value 

of Agricultural 

Buildings 

= 

43,703 

2026 

Est. 

T.C.V. 

09-22-400-002 

= 

436,297 

Est. 

TCV/Total Floor Area 

= 224.66 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

IRM 

192,400 

192,400 

192,400 

106, 660 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

[] 

25,700 

[4 

0 

2,879 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<~ 

PRE/MBT 

218,100 

218,100 

218,100 

109,539 

109,538 

109, 539

Page 8

parcel 

Location 

Sate Price 

Sate Date 

Acreage 

Style 

year built 

Square foot 

basement 

bath 

out bldgs 

out bldgs 

garage 

net adjust 

adj sale price 

subject 

comp 1 

adjustment 

 |comp 2 

adjustment 

comp 3 

adjustment 

comp

09-22-400-002 

09-31-100-007 

09-18-100-003 

09-12-300-008 

09-1

10357 Wilson Rd 

7016 Dodge rd 

7112 Farrand rd 

12165 Farrand Rd 

1218

225,000 

230,000 

140,000 

10/22/2024 

9/23/2024 

1/26/2024 

63 

40 

123,050 

40 

123,050 

10 

283,550 

1 story 

2 story 

2 story 

2 story 

2 sto

1930/2023 

1942 

1506 

10900 

1304 

15950 

1584 

8950 

partial unfinished 

none 

3000|none 

3000] partial unfinished 

unfin

1 

1 

1 

1 

36x26 

36x24 

36x24 

50x25 

46 x 

40 x 60 

25000(28x20 

20000]|10x 16 

20000160 x 

none 

detached 

-6000|none 

none

161950 

156000 

312500 

386950 

386000 

452,500

Page 9

Comp #1 7016 Dodge Rd

Page 10

09/28/2026 

Valuation Report 

11:49 AM 

DB: 

Forest 2027 

Parcel 

Number: 

09-31-100-010, 

Residential Building 

1 

17" 

& | cop 

104.0 sf 

1 sty/st 

14" 

890.0 sf 

| 

or 

> 

IN 

io 

™~N 

2 styfar 

a 

Son 0 sf 

28" 

© 

[« 

1688 sf 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 11

Comp#2 7112 Farrand Rd

Page 12

09/28/2026 

11:59 AM 

Valuation 

Report 

DB: 

Forest 

2027 

Parcel 

Number: 

09-18-100-003, 

Residential Building 

1 

barn 

9 

560.0 sf 

SES 

barn 

864.0 sf 

36 

*** 

Information herein deemed reliable 

but 

not guaranteed*** 

12' 

she 

Ii 

144.0 sf 

4' 

16' 

icpp| 

© 

72.0 

§f 

| 

cpp 

4 

1 sty/cr 

752.0 sf 

4 

o 

o~ 

- 

[=] = 

24! 

cpp 

120.0 sf 

16' 

1:3£2 sty/er 

368.0 sf

Page 13

Comp #3 12165 Farrand Rd

Page 14

09/28/2026 

11:58 

AM 

Valuation Report 

DB: 

Forest 2027 

Parcel 

Number: 

09-12-300-008, 

Residential Building 

1 

10' 

shed 

2 sheds and silo n/v 

10' 

shed 

|S 

EH 

1/cr 

160.0 s 

624.0 sf 

16' 

Ix] 

. 

11/4 cr 

11/4 sty/mb 

5 

352.0 sf 

Ha ost 

26" 

wep 

TTTTYETT 

*** 

Information herein deemed reliable 

but 

not guaranteed*** 

12' 

quonset 

1250.0 sf 

50° 

12' 

shed 

144.0 sf 

12'

Page 15

Comp #4 

12189 Henderson Rd 

Ay 

08 98 am

Page 16

09/28/2026 

12:02 

PM 

Valuation Report 

DB: 

Forest 

2027 

Parcel 

Number: 

09-14-400-006, 

Residential Building 

1 

*** 

Information herein 

13295 

deemed 

reliable 

but 

not guaranteed*** 

wr

Page 17

Comp #5 

12266 Irish Rd 

28/08/2007

Page 18

09/28/2026 

Valuation Report 

12:04 

PM 

DB: 

Forest 

2027 

Parcel 

Number: 

09-17-100-003, 

Residential Building 

1 

*#*% 

Information herein 

deemed reliable 

but 

not guaranteed***

Page 19

bi 

Parcel Number 

09-13-300-007 

11-04-100-027 

17-15-200-015 

17-22-100-012 

17-25-200-006 

17-36-400-021 

18-02-300-004 

18-34-200-016 

08-20-200-025 

AGRICULTURAL LAND STUDY FOR 2025 

Sale Price 

Address 

Sale Date 

Henderson Rd 

1/12/2023 

E Frances Rd 

9/16/2022 

N Genesee Rd 

12/6/2022 

E Vienna Rd 

4/4/2022 

E Wilson Rd 

8/4/2022 

N Vassar Rd 

10/28/2022 

W Lake Rd 

12/19/2022 

W Dodge Rd 

11/9/2022 

Dillon Rd 

8/29/2022 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

333,408 

170,000 

145,000 

120,000 

140,000 

150,000 

170,250 

360,000 

70,000 

Acres 

69.83 

47.85 

50.16 

24.45 

30.45 

45.47 

56.08 

98.73 

10.02 

ROW 

2.46 

8.71 

11.24 

3.51 

3.06 

6.81 

8.66 

24.95 

0.25 

67.37 

35.14 

38.92 

20.94 

27.39 

38.66 

47.42 

73.78 

9.77 

Price per Acre 

4.949 

4,343 

3,726 

5.731 

5.111 

3,880 

3,590 

4,879 

7.165 

Average #1 Price Per Acre = 

rate to#1 

#1 equivale 

0.90 

5,499 

0.50 

4,826 

0.80 

4,657 

0.90 

6,367 

0.95 

5,380 

0.50 

4,311 

0.90 

3,989 

0.95 

5,136 

0.90 

7,961 

5,347 

Use $5,350 for #1 Ag

Page 20

09/28/2026 

ECF Analysis 

for: 

09 

- 

FOREST TOWNSHIP 

Page: 

11:30 

AM 

DB: 

Neighborhoods 

Used: 

TRSEQ.TWP RESIDENTIAL 

IN 

SE 

1/4 

1/3 

Forest 2025 

11073 HENDERSON 

RD 

Parcel Number 

hd 

valid Sale 

*% 

Class 

AdjSalePrice 

LandValue 

09-23-400~001 

11/27/2023 

TRSEQ 

401 

309,900 

78,031 

Occupancy 

Style 

$Good 

Residualvalue 

CostByManual 

E.C.F, 

Single 

Family 

RANCH 

7 

210,918 

212,082 

0.995 

Agricultural Buildings: 

ResidualvValue 

CostByManual 

E.C.F. 

20951 

21066 

0.995 

12406 WILSON 

RD 

Parcel Numbex 

xx 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-25-200~-006 

08/18/2023 

TRSEQ 

401 

135,000 

24,960 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

single 

Family 

RANCH 

60 

103,565 

36,729 

1.071 

Agricultural Buildings: 

Residualvalue 

CostByManual 

E.C.F. 

6475 

6047 

1.071 

11274 

N OBK 

RD 

Parcel Number 

Hk 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-23-100-021 

08/11/2023 

TRSEQ 

401 

309, 900 

32,333 

Occupancy 

Style 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

65 

265,129 

194,051 

1.366 

Agricultural Buildings: 

Residualvalue 

CostByManual 

E.C.F. 

12438 

9104 

1.366 

10227 

DODGE 

RD 

Parcel Number 

x 

valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

069-27-300-003 

08/03/2023 

TRSEQ 

401 

292,000 

27,840 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

Single 

Family 

11/4 

STY 

65 

242,292 

251,605 

0.963 

Agricultural Buildings: 

Residualvalue 

CostByManual 

E.C.F. 

21868 

22709 

0.963 

9282 HENDERSON 

RD 

Parcel Number 

** 

Valid 

Sale 

** 

Class 

AdjSalePrice 

Landvalue 

09-36-100-002 

07/20/2023 

TRSEQ 

401 

179,900 

32,013 

Occupancy 

Style 

%Goed 

ResidualValue 

CostByManual 

E.C.F. 

Single Family 

RANCH 

55 

133,309 

141,615 

0.941 

Agricultural Buildings: 

Residualvalue 

CostByManual 

E.C.F. 

14578 

15486 

0.941 

12041 CRAWFORD 

RD 

Parcel Number 

** 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-24-100-014 

05/22/2023 

TRSEQ 

401 

312,000 

25,000 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

66 

287,000 

296,599 

0.968 

11216 

OLDS 

RD 

Parcel Number 

Hx 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-35-300-010 

05/19/2023 

TRSEQ 

401 

202,000 

22,640 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

Single Family 

RANCH 

81 

156,383 

153,499 

1.019 

Agricultural 

Buildings: 

ResidualvValue 

CostByManual 

E.C.F. 

22977 

22553 

1.019 

12178 GOUDY LAKE 

RD 

Parcel Number 

** 

valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-24-300-021 

05/16/2023 

TRSEQ 

401 

210,000 

35,200 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

75 

174,800 

210,295 

0.831 

10450 

DODGE 

RD 

Parcel Number 

Hx 

valid 

Sale 

** Class 

AdjSalePrice 

Landvalue 

09-34-526-011 

04/27/2023 

TRSEQ 

401 

187,500 

12,400 

Occupancy 

Style 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

82 

175,100 

178,394 

0.982

Page 21

08/28/2026 

ECF Analysis 

for: 

09 

- 

FOREST TOWNSHIP 

page: 

2/3 

11:30 

aM 

DB: 

Forest 2025 

Neighborhoods Used: 

TRSEQ.TWP RESIDENTIAL 

IN 

SE 

1/4 

11148 

HENDERSON 

RD 

Parcel 

Number 

*x 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-24-300-034 

02/10/2023 

TRSEQ 

401 

180,000 

33,800 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

Single 

Family 

1 

1/2 

sty 

60 

146,200 

158,255 

0.924 

12321 CRAWFORD 

RD 

Parcel Number 

hid 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-24-200~001 

01/26/2023 

TRSEQ 

101 

400,000 

258,971 

Agricultural Buildings: 

ResidualvValue 

CostByManual 

E.C.F. 

141029 

127614 

1.105 

10151 

OAK 

RD 

Parcel 

Number 

x 

valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-27-400-005 

09/09/2022 

TRSEQ 

401 

250,000 

70,100 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

Single 

Family 

THO STORY 

63 

179,900 

183,004 

0.983 

10419 WILSON 

RD 

Parcel Number 

** 

valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

09~-22-400-012 

05/24/2022 

TRSEQ 

401 

377,000 

25,000 

Occupancy 

Style 

$Good 

Residualvalue 

CostByManual 

E.C,F. 

Single Family 

11/2 

8TY 

81 

319,450 

306,584 

1.042 

Agricultural Buildings: 

Residualvalue 

CostByManual 

E.C.F. 

32550 

31239 

1,042

Page 22

09/28/2026 

ECF Analysis 

for: 

09 

- FOREST TOWNSHIP 

Page: 

3/3 

11:30 

aM 

DB: 

Forest 

2025 

Neighborhoods Used: TRSEQ.TWP RESIDENTIAL IN SE 1/4 

<LLLLLLLLLLLLK 

Statistics 

for 

this Analysis 

SESE 

>EOBD> 

# valid 

#4 Invalid 

Coefficient 

of 

Coefficient 

of 

Price Related 

Sales 

Sales 

Dispersion 

(%) 

Variation 

(%} 

Differential 

Mean 

Median 

15 

3 

6.99 

10.09 

1.007 

1.004 

0.983 

After Application 

of E.C.F.s 

7.04 

10.07 

1.007 

<LLLLLL 

Economic Condition Factor Estimates 

(# 

of data points) 

SE5>5>> 

* 

Style 

* 

91..100 

81..90 

71..80 

61..70 

1..60 

0..50 

11/2 

sTY 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010{14) 

11/4 

STY 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1 

3/4 

sty 

1.010(14) 

1.01014) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

BI-LVL 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

DOME 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

MODULAR 

1.010(14) 

1.010(14) 

1.010¢14) 

1.010(14) 

1.010(14) 

1.010(14) 

OLD 

FARM 

1.010(14) 

1.010(14) 

1,010(14} 

1.010(14) 

1.010(14) 

1.010(14) 

QUAD-LEVEL 

1.01014) 

1.010(14) 

1.010¢(14) 

1.010(14) 

1.010(14) 

1.010(14) 

RAISED RANCH 

1.010(14) 

1.010(14) 

1.010(14) 

1.01014) 

1.010{14) 

1.010(14) 

RANCH 

1.010(14) 

1.010(24) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

TRAILER 

1.010(14) 

1.01014) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

TRI-LEVEL 

1.010(14) 

1.010(14) 

1.010¢14) 

1.010(14) 

1.010(14) 

1.010(14) 

TWO STORY 

1,010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1,010¢14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

1.010(14) 

Single 

Family E.C.F. 

1.010 

(14) 

Mobile Home E.C.F. 

1.000 

(0) 

Town 

Home 

E.C.F. 

1.000 

(0) 

Agricultural 

E.C.F. 

0.993 

(10) 

Commercial 

E,C.F. 

1.000 

(0) 

LLLLLLLLLLLLLL 

Settings 

for 

this Analysis 

SEES 

55> 

Starting Date: 

04/01/2022 

Ending Dat 

03/31/2024 

Terms 

Selecte 

1 

Analyze 

by 

Styl 

Analyze 

by %Good: 

Show Valid Data 

: 

X 

Show Invalid 

Data 

: 

Show Costs 

and Residual 

Use 

Infl. 

Adj. 

Sale 

Price 

Neighborhood 

(s): 

TRSEQ 

- 

TWP RESIDENTIAL 

IN 

SE 

1/4 

Max 

# 

of Res. 

Buildings: 

Max 

# 

of 

Ag. 

Buildings: 

Max 

# 

of C/I Buildings: 

10 

Minimum E.C.F. 

(Residential): 

0. 

Maximum E.C.F. 

(Residential): 

3. 

30 

Minimum E.C.F. 

{Agricultural): 

0. 

Maximum 

E.C.F. 

{Agricultural): 

3. 

30 

Minimum E.C.F. 

(Commercial): 

0. 

Maximum E.C.F. 

(Commercial): 

3.

Page 23

¢Z 

AGRICULTURAL LAND STUDY FOR 2026 

Parcel Number 

Address 

Sale Date 

Sale Price 

Acres 

ROW 

EQ 

Price per Acre 

rate to #1 

#1 equivale 

10-11-200-006 

Morrish Rd 

1/10/2025 

$ 

150,000 

30.15 

5.17 

24.98 

6,005 

0.90 

6,672 

17-13-300-007 

E Vienna Rd 

5/24/2024 

$ 

205,000 

36.51 

1.53 

34.98 

5,860 

0.80 

7,326 

10-15-400-021 

Seymour Rd 

10/5/2023 

§ 

185,000 

36.67 

0.22 

36.45 

5,075 

0.90 

5,639 

16-35-100-020 

E Richfield Rd 

5/9/2025 

$ 

424,525 

67.39 

3.1 

64.29 

6,603 

0.95 

6,951 

10-30-100-019 

Sheridan Rd 

4/5/2024 

$ 

450,000 

80.01 

0.72 

79.28 

5,675 

0.95 

5,974 

09-21-100-030 

Hamill Rd 

12/14/2023 

$ 

269,500 

55.15 

20.24 

34.91 

7,720 

0.80 

9,650 

09-32-100-018 

Dodge Rd 

5/20/2024 

$ 

71,000 

11.28 

1.63 

9.65 

7,358 

0.90 

8,175 

14-11-200-023/024 

Mt Morris Rd 

8/14/2023 

$ 

400,000 

76.63 

6.21 

70.42 

5,680 

0.95 

5,979 

13-18-100-010 

Sheridan Rd 

5/7/2024 

S$ 

234,000 

73.37 

2.88 

70.49 

3,320 

0.95 

3,494 

Average #1 Price Per Acre = 

6,651 

Use $6,600 for #1 Ag

Page 24

09/28/2026 

11:19 

aM 

ECF Analysis 

for: 

09 

- 

FOREST TOWNSHIP 

Neighborhoods 

Used: 

TRSEQ.TWP RESIDENTIAL 

IN 

SE 

1/4 

Page: 

DB: 

1/3 

Forest 2026 

10314 

E DODGE 

RD 

Parcel Number 

09-34-200-007 

Occupancy 

Style 

Single 

Family 

RANCH 

Agricultural Buildings: 

12383 DODGE 

RD 

Parcel Number 

09-25-400-010 

Occupancy 

Style 

Single Family 

RANCH 

11463 

OLDS 

RD 

Parcel Number 

09-35-200-016 

Occupancy 

Style 

Single 

Family 

RANCH 

12104 

DODGE 

RD 

Parcel Number 

09-36-100-006 

Occupancy 

Style 

Single 

Family 

RANCH 

12146 CRAWFORD 

RD 

Parcel Number 

09-24-300-006 

Occupancy 

Style 

Single 

Family 

RANCH 

11433 DODGE 

RD 

Parcel 

Number 

09-26~400~011 

Occupancy 

Style 

Single 

Family 

RANCH 

Agricultural 

Buildings: 

9389 

ORK 

RD 

Parcel Number 

09-34-526-022 

Occupancy 

Style 

Single 

Family 

RANCH 

9390 

OAK 

RD 

Parcel Number 

09-35-100-032 

Occupancy 

Style 

Single 

Family 

RANCH 

9491 

VIENNA 

RD 

Parcel Number 

09-16-576-001 

Occupancy 

Style 

Single 

Family 

RANCH 

11073 HENDERSON 

RD 

Parcel Number 

09-23-400-001 

Occupancy 

Style 

Single 

Family 

RANCH 

Agricultural 

Buildings: 

hd 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

02/28/2025 

TRSEQ 

401 

135,000 

22,000 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

75 

93,151 

106,259 

0.877 

ResidualValue 

CostByManual 

E.C.F. 

19849 

22642 

0.877 

** 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

01/02/2025 

TRSEQ 

401 

220,000 

26,134 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

75 

193,866 

173,544 

1.117 

bad 

valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

11/01/2024 

TRSEQ 

401 

184,370 

25,000 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

70 

159,370 

151,685 

1.051 

** 

valid 

Sale 

** 

Class 

AdjSalePrice 

Landvalue 

11/01/2024 

TRSEQ 

401 

215,000 

15,180 

$Good 

ResidualValue 

CostByManual 

E.C.F. 

76 

199,820 

166,227 

1.202 

hd 

Valid Sale 

** 

Class 

AdjSalePrice 

Landvalue 

10/28/2024 

TRSEQ 

401 

906,000 

22,000 

%Good 

Residualvalue 

CostByManual 

E.C.F. 

60 

68,000 

112,729 

0.603 

Hx 

valid sale 

** 

Class 

AdjSalePrice 

Landvalue 

09/03/2024 

TRSEQ 

401 

335,000 

24,640 

$Good 

ResidualValue 

CostByManual 

E.C.F. 

80 

303,788 

225,935 

1.345 

Residualvalue 

CostByManual 

E.C.F, 

6572 

4887 

1.345 

** 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

07/31/2024 

TRSEQ 

40% 

177,500 

12,400 

%Good 

ResidualValue 

CostByManual 

E.C.F, 

63 

165,100 

149,812 

1.102 

Hx 

valid sale 

** 

Class 

AdjsalePrice 

LandValue 

06/03/2024 

TRSEQ 

401 

351,724 

37,013 

$Good 

Residuaivalue 

CostByManual 

E.C.F. 

87 

314,711 

279,076 

1.128 

* x 

Valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

05/31/2024 

TRSEQ 

401 

178,000 

35,130 

%Good 

ResidualvValue 

CostByManual 

E.C.F. 

20 

142,870 

132,884 

1.075 

bd 

Valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

11/27/2023 

TRSEQ 

401 

309, 900 

78,031 

%Good 

Residvalvalue 

CostByManual 

E.C.F, 

77 

210,918 

212,082 

0.995 

Residualvalue 

CostByManual 

E.C.F. 

20951 

21066 

0.995

Page 25

09/28/2026 

ECF Analysis 

for: 

09 

- 

FOREST TOWNSHIP 

11:19 AM 

Neighborhoods Used: 

TRSEQ.TWP RESIDENTIAL 

IN 

SE 

1/4 

Page: 

DB: 

2/3 

Forest 2026 

9282 

HENDERSON 

RD 

Parcel Number 

bd 

valid Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-36-100-002 

07/20/2023 

TRSEQ 

401 

179,900 

32,013 

Occupancy 

Style 

%Good 

Residualvalue 

CostByManual 

E.C.F 

Single 

Family 

RANCH 

55 

133,309 

141,615 

0.941 

Agricultural Buildings: 

ResidualValue 

CostByManual 

E.C.F 

14578 

15486 

0.941 

12041 CRAWFORD 

RD 

Parcel Number 

** 

Valid 

Sale 

** 

Class 

AdjSalePrice 

Landvalue 

09-24-100-014 

05/22/2023 

TRSEQ 

401 

312,000 

25,000 

Occupancy 

Style 

%$Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

66 

287,000 

296,599 

0.968 

11216 

OLDS 

RD 

Parcel Number 

xx 

valid 

Sale 

** 

Class 

AdjSalePrice 

LandValue 

09-35-300-010 

05/19/2023 

TRSEQ 

401 

202,000 

22,640 

Occupancy 

Style 

%$Good 

ResidualvValue 

CostByManual 

E.C.F 

single 

Family 

RANCH 

81 

156,383 

153,499 

1.019 

Agricultural Buildings: 

ResidualValue 

CostByManual 

E.C.F 

22977 

22553 

1.019 

12178 

GOUDY 

LAKE 

RD 

Parcel Number 

hk 

Valid Sale 

** 

Class 

AdjSalePrice 

LandvValue 

09-24-300-021 

05/16/2023 

TRSEQ 

401 

210,000 

35,200 

Occupancy 

Style 

%Good 

ResidualValue 

CostByManual 

E.C.F. 

Single 

Family 

RANCH 

75 

174,800 

210,295 

0.831 

10490 DODGE 

RD 

Parcel Number 

** 

Valid 

Sale 

** 

Class 

AdjSalePrice 

Landvalue 

09-34-526-011 

04/27/2023 

TRSEQ 

401 

187,500 

12,400 

Occupancy 

Style 

§Good 

Residualvalue 

CostByManual 

E.C.F 

Single 

Family 

RANCH 

82 

175,100 

178,394 

0.982

Page 26

09/28/2026 

11:19 aM 

Neighborhoods 

Used: 

TRSEQ. 

ECF Analysis 

for: 

09 

- 

FOREST TOWNSHIP 

TWP RESIDENTIAL 

IN 

SE 

1/4 

Page: 

3/3 

DB: 

Forest 

2026 

LLL LLLLLLLLLL 

# valid 

# 

Invalid 

Sales 

Sales 

17 

7 

After Application 

of E.C.F 

<LLLLRL 

Economic 

C 

* 

Style 

* 

91.. 

11/2 

STY 

1.028¢( 

11/4 

STY 

1.028¢( 

1 

3/4 

STY 

1.028¢( 

BI-LVL 

1.028¢( 

DOME 

1.028¢ 

MODULAR 

1.028¢ 

OLD 

FARM 

1.028¢ 

QUAD-LEVEL 

1.028¢( 

RAISED RANCH 

1.028¢ 

RANCH 

1.028¢ 

TRAILER 

1.028¢ 

TRI-LEVEL 

1.028¢( 

TWO STORY 

1.028¢( 

1.028( 

Single 

Family E.C.F. 

1.0: 

Mobile 

Home 

E.C.F. 

1.0 

Town Home E.C.F. 

1.0 

Agricultural 

E.C.F, 

0.9 

Commercial E.C.F. 

1.0 

LLLLLLLLLLLLLL 

Starting 

Date: 

Ending 

Date: 

Terms 

Selected: 

Statistics 

for 

this Analysis 

SEOESEEIHIIEO> 

Coefficient 

of 

Coefficient 

of 

Price 

Related 

Analyze 

by Style: 

Analyze 

by %Good: 

Show Valid Data 

Show Invalid Data 

Dispersion 

(%) 

Variation 

(%) 

Differential 

Mean 

10.45 

15.58 

1.028 

1.016 

5 

10.40 

15.59 

1.028 

ondition 

Factor Estimates 

(# 

of 

data points) 

SE>>>>> 

100 

81..%0 

71..80 

61..70 

1..60 

C..50 

17) 

1.028¢(17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.02817) 

17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028¢(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028¢{17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.02817) 

1.028(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.02817) 

1.028(17) 

1.028(17) 

1.028(17) 

17) 

1.028(17) 

1.028¢(17) 

1.028(17} 

1.028({17) 

1.028(17) 

17) 

1.028(17} 

1.02817) 

1.028(17) 

1.028¢(17) 

1.028(17) 

17) 

1.028(17) 

1.028¢17) 

1.028(17) 

1.028¢(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028¢(17) 

1.028(17) 

17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

1.028(17) 

28 

(17) 

00 

(0) 

C0 

(0) 

82 

(7) 

00 

(0) 

Settings 

for 

this Analysis 

SEBS 

04/01/2023 

03/31/2025 

1 

x 

Show Costs 

and Residuals: 

Use 

Infl. 

Adj. 

Sale Prices: 

Neighborhood(s): 

TRSEQ 

~ 

TWP RESIDENTIAL 

IN 

SE 

1/4 

Median 

1.019 

Max 

# 

of Res. 

Max 

# 

of 

Ag. 

Buildings: 

Max 

# 

of 

C/I 

Buildings: 

Buildings: 

10 

Minimum E.C.F. 

(Residential): 

0.10 

Maximum E.C.F. 

(Residential): 

3.00 

30 

Minimum £.C 

(Agricultural): 

0.10 

F. 

Maximum E,C,F., 

(Agricultural): 

3.00 

30 

Minimum E.C.F. 

Maximum E.C.F. 

(Commercial): 

0.10 

(Commercial): 

3.00

Page 27

03/10/2025 

10:31 

AM 

L-4035 

Michigan Department of Treasury 

Petition to Board of Review 

This form Is Issuad under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

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

[= 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

: 

Peftilioner's Name (if Other (han Owner, Please Pint of Type) 

Owner's Name (Flease Print of Type) 

PAFFORD, BETTY TRUST 

Township or City 

i 

- 

County 

FOREST TOWNSHIP 

GENESEE 

The undersigned protests the assessed value andlor the tentative taxable value and/or the properly classitication andlor the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description opfional} © 

09-22-400-002 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON RBE (76) -ACT 135 PA 1976 CERT # 82-2844- 

10357 WILSON RD 

: 

Protested Item pe Assessed Value 

[O Tentative Taxable Value 

-[J Classification 

[O qQualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

{Complete this section for a protest of assessed value and/or tentative taxable vaiue) 

[Assessed Amount 

Owner's Eslimated True Cash Value 

[Tentative Taxable Value 

ear 

192,400 

JLT 700 

106,660 

2025 

7 

ng classification In accordance 

2. 

PROTEST OF CLASSIFICATION 

{Complete this section for a request lo change the classification. The Board of Review mus! make their deciston regardi 

with section 214,34c of the Michigan Compiled Laws. The Board of Review shalt not be Influenced by the effect thal a particular classification has on 

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

Classification of properly on this year's assessment roll 

1 01 

Classification should be: (Please check ons of the following) 

[Utility (Personal Property Only) 

[1 industrial 

[J Residential 

Itimber Cutover 

[(pevelopmental 

J Agricultural 

[J commercial 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

3. 

(if the assessor has denled or changed the percentage of the exemption from the 18 mills of focal school operating fax for qualified agricultural property, 

{he owner may appeal this action to the March Board of Revisw. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

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

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

‘exemption requested) 

Percent qualified agricultural exemption granted by assessor: {Enter 6 if exemplion is denied) 

4. 

REASON FOR PROTEST 

geod iJ As 

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

cu 

ataed wre 

29 208 foe 

YO398 gycar ~bast 

y wer fff 

a 

sav 

ZL

Page 28

Michigan Department of Treasury 

Form 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. 

Parcel Coda 

Petition Number 

B 

|Z. 

09-22-400-002 

1. ASSESSED VALUE 

Dispogliion by Board of Review. The Board of Review must state the reason for its aclion below. 

enied 

0 

Assessed Value Changed From: 

[ 

192,400 

Tro: 

| 

| 

Record of Vole - Board or three membercommittee of board 

Initials 

ves 

[] Na 

Member: 

[(1-¥€s 

[1 no BB 

member: 

Tew 

a wo d2 | 

Chairperson: 

Reason for Board Action: 

Inti 

if you disagres with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tex Tribunal at 

P.O.Box 30232, Lansing, MIL. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Ulility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Rea), Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The pelition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www.michigan.govitaxirib. 

2. TENTATIVE TAXABLE VALUE 

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

veg Denied 

[I 

Tentative Taxable Value Changed From: 

106,660 

_ To: 

Record 

of Vote - Board or three member commitiee of board. 

Chairperson: [ves 

0 NO 

Member: 

[}-¥es 

[7] wo DA. 

Si 

Member: [es 

[1 Noi 

Reason for Board Action: 

© 

prop 

Hoge ze 

If you disagree with the decision of the Board of Review regarding tentative texable value{§ou 

may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industral Rea), Developmental Real, Commercial Personal, Industrial Persona and Utility Pessonal Property may be 

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

on a Michigan Tax Tribunal for or a form approved by the Michigan Tex Tribunat, Michigan Tax Tribunal forms are available ai www.michigan.govilaxtrib. 

3. CLASSIFICATION 

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

[J 

Dpented 

[7] 

Classification Ghanged From: 

101 

To: 

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

0 No-gger- 

Member: 

[J Yes 

[7] Noms 

Member: 

[1 yes 

[1 noms 

Chairperson: [J Yes 

Reason for Board Action: 

if you disagree wilh the decision of the Board of Review regarding classificalion, appoa) is made by sending Form 2167 to the State Tax Commission, P.O, Box 30471, Lansing, Mi. 48903 by dune 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[I] 

Exemption Request Denled 

[I] 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board of three member commilles of board.

Page 29

ne peo mosey 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is Issued under the authority of P.A. 206 of 1893, Sec. 211.24 {c) and Sec.241.34c, as amended, This Is & mods! axsassmeni notice to be used by the local assessor. 

FROM: FOREST TOWNSHIP 

PARCEL [DENTIFICATION 

CARRIE BOCK - ASSESSOR 

. 

x 

130 E MAIN ST 

PARCEL NUMBER: 

09-22-400-002 

OTISVILLE, MI. 48463 

PROPERTY ADDRESS: 

10357 WILSON RD 

OTISVILLE, MI 48463 

or NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

103 ar EEE TT TRUST 

% Exempt 

As "Homeowners Principal Residence” 

00% 

OTISVILLE MI 48463 

% Exempt 

As "Qualified Agricultural Property”: 

100.00% 

8 

% Exempt As "MBT Industrial Personal” 

00% 

% Exempt As "MBT Caminercial Personal” 

00% 

Exempt 

As "Qualified Forest Property”: 

a Yes 

x 

No 

Exempt 

As "Development Property”: 

O Yes 

No 

LEGAL DESCRIPTION: 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON R8E (75) -ACT 135 PA 1976 CERT # 82-2844- 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

101 

Agricultural 

PRIOR YEAR'S CLASSIFICATION: 

101 

Agricultural 

The change in taxable value will Increase/decrease your tax bill for the 2025 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximaley 

YEAR pol 

AMOUNT YEAR: 905 

CORRENT YEAR 

1. TAXABLE VALUE: 

92,690 

106,660 

14.970 

2. ASSESSED VALUE: 

164,200 

192,400 

28,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

164,200 

192,400 

28,200 

5. There WAS or WAS NOT a transfer of ownership on this properly in2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier Is: 1.031 

Questions regarding the Notice of Assessment, Taxabia Valuation, and Property Classification may be directed to the Following: 

Name: 

CARRIE BOCK 

Phone: 

(810) 631-6040 

Emall Address: 

C.BOCKGT@YAHOO.COM 

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

Page 30

Michigan Deparment of Treasury 

518 (Rev, 12.25) 

{ Z 

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 classifications io the State Tax 

Commission unless you first protest to the Bard 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} 

PAFFORD, BETTY TRUST 

Township or City 

County 

Year of Appeal 

FOREST TOWNSHIP 

GENESEE 

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

the following described property: 

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

: 

09-22-400-002 

W 12 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON R8E (75) -ACT 135 PA 1976 CERT # 82-2644- 

10357 WILSON RD 

Protested Item A Assessed Value 

[J 

Tentative 

[J] Taxable Status 

[7] 

Classification 

[7] 

Qualifed 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 Valug(Market Value) 

218100 

| "100, © 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a pitest of Taxable Value 

Reason: 

[1] 

value of Losses 

[J 

Value of Additions 

[1 

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 rofl: 

101 

Ciassification should be: (Please check one of the following) 

OO 

Agricultural 

[J Industrial 

OI Timber Cutover 

CJ utility (Personal Property Only) 

[J commercial 

[J Residential 

Opevelopmental 

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 property, 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 is denied) 

Percent qualified agricultural exemption requested by Owner: {Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

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

Lhe FALWREE Comes

Page 31

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Petition Number 

Parcel Code 

1 

09-22-400-002 

1. ASSESSED VALUE 

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

| 

Denied 

(| 

Assessed Value Changed From: 

[ 

218,100 

Tro: 

[ 

1 

Record of Vote - Board gr three member committee of board 

Chairperson: 

Yes 

[] ne RC 

Member: 

[Yes 

[7] No DA, 

Member: 

[MYes 

[] no 40 

Initia 

Initials 

Initials 

mo thinge 

preps lirsespeA_ 

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

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

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

a Michigan Tax Tribunat form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avaitable at www,michigan.govitaxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

Denied 

[] 

Tentative Taxable Value Changed From: 

109,539 

To: 

{See attached L-4035A) 

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

Chairperson: if ves 

[1 

wo, 

Member. 

[tyes 

[] 

NO 

Member: 

of ves 

0 no 

init 

Initials 

Initials 

Reason for Board Action: 

Reason for Board Action: 

Mo 

asstant 

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

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

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

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avaitable at www.michigan.govitaxtrib. 

3. CLASSIFICATION 

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

[J 

Denied 

[1 

Classification Changed From: 

101 

To: 

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

Chairperson: 

[J YEs 

[J 

nNo_____ 

Member: 

[] ves 

[7] 

no 

Member: 

[] 

YES 

NO____ 

Initials 

Initials 

Initials 

Reason for Board Action: 

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

MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

0 

Exemption Request Denied 

0 

Exemption percent modified from 

% To: 

% 

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

Chairperson: [Jyes 

[1] 

No ____ 

Member: 

[Yes 

[Jno _____ 

Member 

[yes 

[JnNo___

Page 32

Michigan Depatrnt of Treasury, 

TH IS 

IS 

NOT 

A 

TAX 

Bl L L 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

a mode! assessment notice lo be used by the local assessor. 

FROM FOREST TOWNSHIP 

PARCEL IDENTIFICATION 

CARRIE BOCK - ASSESSOR 

PARCEL NUMBER: 

09-22-400-002 

130 E MAIN ST 

PROPERTY ADDRESS: 

OTISVILLE, MI. 48463 

10357 WILSON RD 

OTISVILLE, MI 48463 

SCHOOL DISTRICT CODE: 

25280 

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

EXEMPTIONS 

ay ORD, EA TRUST 

% Exempt As "Homeowners Principal Residence”: 

.00% 

7 E WILSON RD 

% Exempt 

As "Qualified Agricultural Property”: 

100.00% 

OTISVILLE MI 48483 

% Exempt 

As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

.00% 

Exempt As "Disabled Vete 

Survivi 

Faas 

i 

ran or 

Surviving 

[J Yes 

No 

Exempt 

As "Qualified Forest Property”: 

0 Yes 

[X] 

No 

Exempt 

As "Development Property™: 

[] Yes 

No 

LEGAL DESCRIPTION: 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON RSE (75) -ACT 135 PA 1976 CERT # 82-2844- 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 

101 

Agricultural 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

101 

Agricultural 

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

PRIOR AMOUNT 

CURRENT TENTATIVE 

SHANGE FROM 

for the 2026 

year by approximately: $81 

YEAR: 

2025 

AMOUNT YEAR: 

00. 

CURRENT YEAR 

1. TAXABLE VALUE: 

106,660 

109,539 

2,879 

2. ASSESSED VALUE: 

192,400 

218,100 

25,700 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

192,400 

218,100 

25,700 

5. WAS THERE A TRANSFER OF OWNERSHIP 112025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [ves 

No 

6. Assessor Change Reason(s): 

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: 

CARRIE BOCK 

Telephone Number: 

(810) 631-6040 

Email Address: 

C.BOCKGT@YAHOO.COM 

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

THE BOARD OF REVIEW WILL MEET MONDAY, MARCH 9, 2026, 

1 PM TO 4 PM AND 6:00 P.M. TO 9:00 PM.AND TUESDAY

Page 33

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Betly Pafford RUT 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 25-003346 

Township of Forest 

} 

Respondent(s) 

PROOF OF SERVICE 

Sere Bok 

states that on 09/28/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the 

Documentation 

relative to the above-captioned matter upon: 

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

Lonnie Pafford 

10357 Wilson Rd 

Otisville, M| 48463 

Coe Lok 

[Signature of person who is serving/mailing copy] 

Carrie Bock 

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

Page 34

Forest Township 

130 E Main St 

Otisville, MI 48463 

Michigan Ta

PO Box 

Lansing, M

Page 35

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