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Mark J Stetten Petitioner V Township Of Rome Respondent · 26-002432-TT

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RECEIVED 

5 

MAY 15 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mi. 

Last Name/Company Name 

MARE 

I. 

STETT EN 

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

OFT ze 

Purest 

Load 

City or Town 

State 

ZIP Code 

Asean 

oY 

4azz 

Telephone Number 517. 403- 567% 

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

Stetten Yom / het mail. co 174) 

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

First Name 

Last Name 

Firm Name (if any) 

Malling Address (No., Street, ia Route) 

City or Town 

State 

2IP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

1 vest 

[J No 

| 

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

Property Address (No., Street) 

> 

10520 BurTend 

fLopd 

City or Town 

County 

JE 

State 

2iP Code 

Avent 

LENAWEE 

vi) | 497)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON DROWN, DPA 

GOVERNOR 

LANSING 

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

X 

True Cash and Taxable Value 

+ 

I 

Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

o WITH 

THE FELERWL 

F154 Gui witDLEE SERVICE 

EASEMENT 

Amricues 

To 

My 

PRoPERTY 

Anh 

THE 

VERY 

REZTRItTiIve 

PERSomAat 

VEE of spud 

CASEMENT 

UNMBER 

THEIR (onto 

oidicid 

DiCTHTES whd+ 

I chal 

AND CAMMET Bo or mr PeRscmac PRoFECTS ALONG 

STH THEIR LEGIREMENTS I= EFUEVE IT SHouin BE 

PAYING 

LESS 

THX'S #00 comporag 

ce PROPERTIES 

WITH JO 

ERSEMENTS 

Gl cHED,. WHEN T° APPEALED 

My 

Locate Towmsl BoD of REVIEW 

17 yas 

DENIED 

pun vHE Reason [op [ewiAl STHTES THEE 

ARE No ComPARABLES , THERE pRe #Fot(d FH 

AND WILNLI EE EASEMENTS 

wii THIN T wiiES oF my FRIFEETY, 

ALSO 

PROPERTIES wiTH Simca HoMES AND ACREAGE woitH Nd 

Easemen 

red THAT FALE _THXED 

51meeRlLy., 

Section 6: Jurisdictional issues 

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

[Ml] No 

< 

If Yes, chack which BOR you attended: m3 March 

[MN] July 

[mn] December 

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

p<] Not required to attend 

Im} Appealing a purported Clerical Error or Mutuai Mistake of Fact {if yes, include explanation in Section 5) 

[mn] Appealing within 35 days of State Tax Commission Order 

| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

(oes checked Evi i D 

<p 

2 v 

= MALL 

(ac Lows en)

Loe 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

emo -12i- {i606 

co 

Classification 

of Property: 

Real 

[1 

Porsonal [Rloheck one] 

Agricuttural Td 

Commercial [1 

Industriat [J 

Residential 

1 

Timber-Cutover [1 

Developmental J 

Utility [J {check one) 

Assessed Value (also known 

as State Equalized Value} established | Taxablg 

Value established by the Board of Review: 

by the Board of Review: 

306i 

Lod 

, oo 

219, o8¥. oo 

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

- 

" 428 ooo. oo 

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

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

value by .5) 

A CL C00. 0 

assessed value) 

1% < 

006. 

HO 

Id 

Fee Information 

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

issue? 

[3 ves 

J ne 

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

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

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

If you are appealing more than one 

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

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

If your property is residential property (see MCL 205,762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000,00 

$200.00 

$0ver $500,000.00 

$300.00 

f the property is 

NOT residential property (see MCL. 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

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

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

Signatu I"@ *Required 

Petitioner as, pirates:

03/03/2026 

10:23 AM 

Michigan Department of Treasury 

618 {Rev. 11-12} 

1.-4035 

Petition to Board of Review 

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 or 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

STETTEN, MARK J & TAMMY A 

Township or City 

County 

ROME TOWNSHIP 

LENAWEE 

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

the following described property: 

Property identified (Parcel code required. Property address & legal description optional) 

© 

RMO0-121-4100-00 

S40 ACRES OF W 50 ACRES OF SE 1/4 SEC 21 

10520 BURTON RD 

0 Qualifed Agricultural 

Classification 

Property Exemption 

Protested Item 

[J] Assessed Value 

[0 Tentative Taxable Value 

1. 

PROTEST OF ASSESSMENT 

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

Year 

Tentative Taxable Value 

219,038 

2026 

Owner's Estimated True Cash Value 

(Assessed Amount 

301,600 

2. 

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 shali not be influenced by the effect that a particutar classification has on 

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

Classification of property on this year's assessment roll: 

401 

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

[J 

Agricultural 

[J industrial 

[Timber Cutover 

utility (Personal Property Only) 

O 

Commercial 

[J Residential 

Obevelopmental 

3. 

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 GRACT UPON THE 

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

Percent qualified agricultural exempiion granted by assessor: (Enter 0 if exemption is denied) 

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

exemption requested) 

4. 

REASON FOR PROTEST 

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

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. 

Petition 

Number 

Parcel Code 

< 

RM0-121-4100-00 

1. ASSESSED VALUE 

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

Denied 

0 

Assessed Value Changed From: 

| 

301,600 

ro: 

[ 

] 

Record of Vote - Board or three member committee of board 

Chairperson: 

® 

ves 

[I] vo. APB 

Member: 

1%] ves 

[] 

wo IAN 

Member; 

of ves 

I wlth 

Initials 

Initials 

Initials 

Reason for Board Action: 

No 

Compe ales 

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 

P.0.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 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 Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

IN 

Denied 

0 

Tentative Taxable Value Changed From: 

219,038 

To: 

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

Chairperson: [}] yes 

[7] 

vo 

ICC 

Member: 

ves 

[7] 

no IAN. 

Member: 

A ves 

[I ie 

Reason for Board Action; 

0 

( 

2 

(Pe ab Jes 

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 at 

P.0.Box 30232, Lansing, Mi. 48808. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Uility 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 for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.nmichigan.gov/taxtrib. 

3. CLASSIFICATION 

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

mM 

Denied 

[[] 

Classification Changed From: 

401 

To: 

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

Chairperson: 

[| YES 

[1 Noam 

Member: 

[1 ves 

[1] 

no 

Initials 

Member: 

[1 

yes 

[] NO Tomas 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal Is made by sending Form 2167 to the State Tax Commission, P.O. 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 

[| 

Exemption percent modified from 

% To: 

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

%

| 

STRUCTURES SkALL Be Bur. 

| 

| 

[ 

7 

WAS 

SENT To THE Tons 

P) 

PAGE 

1 

oor 2 

(= ns 

BBoARD . 

MACH 1, zozo 

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17 

mAs 

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LAM 

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THIS 

LlETTel Teber in 

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ls Locared 

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Saw PRop erry 

15 

i 

A PERPETUAL 

 CensER VATION 

| ERSEmERT, THAT 

15 

23.5 ARES oF 

do pclcs. 

THE EASEMENT 

14 

vERY Kesrferive 

wWeliTEN TO 

THE (eel. TT Smmes 

AS Fociows - 

5 

Mo DWELLINGS BpRLS ourBucomucs of oTHER 

THE 

VEGETATION 

of HPWPo 

GY 

wicl por Bi 

ALTERED 

iN ANY wa INCCoBinG « 

COLTIVATION, 

aE, GRAZ ING, HARVES HIC weed, BuLwiNG, 

Place Avy. megers, DRAINING, Decoauig, 5, fons, 

oR 

Fieeips 

. 

rus 

LAD owns 

5 Prspons dic 

eM THE Corrs. 

oF 

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Aud wunesedBie PUAnTs.. 

_ 

| CATTLE 

oR ANY 

Svocid 

ts por 

FPelmimred. 

THE 

Fe0eRAL 

GoveRNMEnT 

Retains 

THe Bour 

To 

INGRESS 

AND E€GResS 

AT 

ANY Time, SonsStRocr Hub

| rue EASEMENT 

¢S 

Baow 6 

on THE LAndow nel 

AnD 

iTS 

Hews, 

THERE 

[oR TT pm RRERLNG 

My 

FRofERTS Tx 

Assessment 

Pup 

Rrovesr 7 Br loweled SuBSHANT 

PLE To THE ConsELVATOW EASEMENT AND 

iTS 

RESTRict1000S 

ono SH Poopeers. THE SATE =F 

Michaan Recotnr=es we 

BY 

aun 

AV | TIT Beuew 

THE 

Meer vAcve oF San Pobeery 

mica 

Lowe 

with 

7e5 

 Fepeppt ConseR vATion EASEMENT 

ATTACHED FERPETLALLY THAN THE [RofEls? 

iF 1 

WERE MoT 

RAmAcHen, 

 Sice eecy

af 

Exhibit A 

Page 

1 of 

5 

wel 198 me: 99 

Conservation Easement Reservations in the United States 

By this instrument there is reserved in the UNITED STATES OF AMERICA, its successors 

and assigns, a perpetual conservation easement on the property conveyed by this deed. 

This easement is under the authority and in furtherance of the provisions of federal 

law, including section 331 and 335 of the Consolidated Farm and Rural Development Act 

(7 G.S.C. 1981, 1985), Executive Order 11990 providing for the protection of wetlands, 

and 

Executive Order 

11988 

providing 

for 

the 

management 

of 

-floodplains. 

The 

restrictions and covenants contained in"this easement constitute a perpetual servitude 

on 

and 

run 

with 

the 

property. 

The 

Grantee 

and 

all 

successors 

and 

assigns 

("landowner") under this deed covenants with the United States to do or refrain from 

doing, severally and collectively, the various acts mentioned later in this easement. 

The United States is reserved the rights enumerated in this easement for itself and its 

successors, agents and assigns. 

IL 

Description of the Easement Area. 

State: 

Michigan 

County: 

Lenawee 

T.6S.. R 

2 E., Michigan Meridian 

Section 

21 

as mapped and described 

in Exhibit 

A attached hereto and 

access across the west 40 acres 

of the south 80 acres 

of the west 

100 

acres of the SE. 

IL. 

Covenants by the Landowner. 

A. 

No dwellings, barns, outbuildings or other structures shall be built within the 

easement area. 

- 

- 

Ce 

sens 

BE 

B. 

The vegetation or hydrology of the described easement area will not be altered 

in any way 

or by any means 

or activity on the property conveyed by this deed, 

or 

property owned or under the control of the landowner, including (1) cutting or mowing; 

(2) cultivation; (3) grazing; 

(4) harvesting wood products; 

(3) burning; 

(6) placing of 

refuse, wastes, sewage, 

or other debris, 

(7) draining, dredging, 

channeling, 

filling, 

discing, 

pumping, 

diking, 

impounding 

and 

related 

activities, 

or 

(8) 

diverting 

or 

affecting the natural flow of surface or underground waters into, within, and out the

werd 108 

mee 100 

Exhibit A, Page 

2of 

5 

D. 

Cattie or other stock shall not be permitted on the sasement area. except that 

the 

easement manager 

shail 

vermin 

acesss 

to 

and 

use 

of 

waters 

within 

the 

area 

necessary 

for stock watering under such terms and conditions as the easement manager 

deems necessary to protect and further the purposes of this easemant. provided: 

(1) 

the easement manager bears 

the costs of building and maintaining fencing 

or 

other facilities reasonably necessary 

to preclude stock from entering 

the easement 

area: and 

(2) 

access 

for 

stock 

watering 

need 

not 

bs 

SD 

rea sonably avaiiablie from other sources outside tne susemen 

“ot 

I 

o 

oe 

Il. 

Rights Reservad 

in the United States. 

The United States. on behalf of itself. its successors or assigns. reserves and retains 

the right. at its so:e discretion. to manage the easement area including the following 

authorities: 

A. 

The right of ingress and egress to conduct werlands mar 

monitoring, and 

easement enforcement activities. 

The easement manager may utiiize any reasonably 

convenient route 

of access 

to 

the 

easement area 

across the west 

‘es 

of the 

south 80 acres of the 

west 100 acres of the SE%. Section 21, 

T 

. Len 

County, Michigan. 

However. ihe landowner may srovide a designs 

puie to and from 

the easement area so that damage 

Lo farm operations can be reasonably avoided. 

B. 

The 

right 

to 

install, 

operate. 

and 

maintain 

structures 

for 

the 

purpose 

of 

reestablishing. 

protecting and enhancing wetlands functional values including 

the 

taking of construction materials to and irom said sites. 

C. 

The right to establish or rewsta 

naturai succession. 

D. 

The right 

to manipulate vegetation, tovogranhy and i 

areas througn 

i 

gement. exca 

burning. cutting. pesticide ap: nication, fertilizing, and onh 

E. 

The right to conduct nredator management activities. 

FL. 

The right to consiruet and maintain fences in order to nrevent 

types of encroachment on the easement area. 

G. 

Norwithstanding 

permissive 

»rovisions 

of State 

r 

Foderal 

law. 

the 

right 

to 

hibit 

or regulate 

hunting 

ov fishing 1 other 

tai 

1 and

eel 138 med01 

Exhibit A, Page 

8 

of 

5 

IV. 

Easement Management 

and 

Administration. 

A. 

All right, title and interests of the United States in this easement are assigned 

to the Secretary of the Interior for administration by the United States Fish and 

wildlife 

Service 

as part 

of the National Wildlife Refuge System pursuant 

to 

the 

National Wildlife Refuge System Administration Act, 16 U.S.C. 668dd et.seq. 

The U.S. 

Fish and Wildlife Service may enforce all the terms and conditions of this easement, 

along with exercising all rights and powers reserved in this easement through such 

general or specific regulations or orders as have been or may be, from time to time, 

promulgated under the authority of the Secretary of the-Interior. 

Notwithstanding 

the above rights 

in paragraph(s). 

11 

and 

III 

retained by the 

United States, the U.S. Fish and Wildlife Service may permit the landowner to pursue 

such activities 

on 

said sites 

as would be consistent with the preservation and 

enhancement of floodplain and wetlands functional values. 

B. 

As 

used 

in 

this easement, 

the 

term "easement manager" 

shall 

refer 

to 

the 

authorized official 

of the 

U. 

S. Fish and Wildlife Service. 

V. 

General Provisions. 

A. 

The 

agreed 

upon 

purposes 

of 

this 

reservation 

are 

the 

preservation 

and 

maintenance 

of the wetland and floodplain areas existing 

as 

of the date of this 

conveyance 

as 

well 

as protection 

and enhancement 

of plant and animal habitat 

populations. Such purposes shall constitute the dominant estate within the easement 

area. 

A "wetland" is defined by reference to section 7(c) of Executive Order 11990 

and a "floodplain" is defined by reference to section 6 (c) of Executive Order 11988. 

Any 

ambiguities 

in 

this 

easement 

shall 

be 

construed 

in 

a 

manner which 

best 

effectuates wetland preservation and fish and wildlife purposes. 

B. 

Any subsequent amendment 

to 

or repeal 

of any Federal law 

or order which 

authorizes this reservation shall not affect the rights reserved by the United States 

or subsequently held by 

its successors 

or assigns. 

C. 

For purposes 

of this easement, 

wetland management rights. reserved by the 

United States include, but are not limited 

to, inspection for compliance with the 

terms 

of this easement; research regarding water, wetlands, fish and wildlife and 

associated ecology; and any other activity consistent with the preservation and 

enhancement of wetland functional values. 

D. 

The United States, its successors and assigns, including the easement manager, 

shall have the right to make surveys, take photographs and prepare such other 

documentation as may be necessary or desirable to administer the provisions of this

wend 108 mee102 

Exhibit A, 

Page 

4of 

5 

F. 

The 

landowner 

and 

invitees 

may 

hunt 

and 

fish 

on 

the easement 

area 

in 

accordance with 

all Federal, State, and local game and fishery regulations. 

G. 

This easement shall be binding on the landowner, and the landowner's heirs, 

successors or assigns. 

The landowner covenants to warrant and defend unto the 

United States, its successors or assigns, the quiet and peaceable use and enjoyment 

of the land and interests in the land constituting this reservation against all claims 

and demands. 

H. 

The easement manager shall be the agent of the United States or its successors 

and assigns. 

The manager shall have all discretionary powers of the United States 

under this easement. 

In the performance of any rights of the United States under 

this easement, the manager may permit, contract or otherwise provide for action by 

employees, agents, 

or assigns which may include the landowner.

{ 

UNITED STATES DEPARTMENT OF AGRICULTURE 

wend 158 me d03 

: 

FARMERS HOME ADMINISTRATION 

CONSERVATION EASEMENT 

Exhibit A, Page 

5 of 

5 

EXHIBIT "A" 

Map_! 

of 

1 

Lenawee 

COUNTY, STATE OF MICHIGAN 

Easement authorized by Consolidated Farm and Rural Development Act (7 U.S.C.1981,1985) 

Legal description 

of area(s) covered by provisions 

of conservation easement: 

T. 

6 

S., 

R. 

2 

E., Michigan Meridian 

Section 

21, 

the north 

1320 feet of the west 40 acres 

of the south 80 acres 

of the 

west 100 acres of the 

SE4%, 

and access across 

the west 40 acres 

of the south 80 

acres 

of the west 

100 acres 

of the SE%. 

SCALE: 

8 inches 

= 

1 mile 

This map delineates area(s) reserved 

as 

a perpetual conservation easement by the 

United States.

855 (Rw. 1-0} 

STATE OF MICHIGAN 

JENNIFER M. GRANHOLM 

DEPARTMENT OF TREASURY 

JAY B. RISING 

GOVERNOR 

LANSING 

STATE TREASURER 

DATE: 

March 22, 2006 

TO: 

Assessors 

Equalization Directors 

FROM: 

State Tax Commission (STC) 

RE: 

Conservation Easements 

The purpose of this letter is to provide guidance on proper assessment practice for lands under 

conservation easement. 

Michigan statutes recognize conservation easements as voluntary 

restrictions that 

a landowner may put on property. 

MCL 

324.2140 defines conservation 

easements as: 

(a) “Conservation easement” means an interest in land that provides limitation on the 

use of Jand or a body of water or requires or prohibits certain acts on or with respect 

to the land or body of water, whether 

or not the interest is stated in the form of a 

restriction, easement, covenant, or condition in a deed, will, or other instrument 

executed by or on behalf of the owner of the land or body of water or in an order of 

taking, which interest is appropriate to retaining or maintaining the land or body of 

water, including improveraents on the land or body of water, predominantly in its 

natural, scenic, or open condition, or in an agricultural, farming, open space, or forest 

use, or similar use or condition. 

These easements ar¢ very common in Michigan. 

These easements must be recorded with the 

register of deeds, run with the land, and may be done “in the form of restriction, easement, 

covenant, or condition in a deed, will, or other instrument.” 

Under Michigan law, 

these easements may be granted 

to 

“a govemmental entity or to 

a 

charitable or education association, corporation, trust or other legal entity.” 

Most common in 

Michigan is private landowners putting conservation easements on their property to restrict 

development in perpetuity. 

These easements are often donated or sold to charitable land trusts 

for long-term enforcement and management. 

Assessment of property containing valid easements must recognize that development restrictions

Conservation Easements 

March 22, 2006 

Page 2 

The before value (BV) represents the true cash value of the property without the easement and 

the after value (AV) represents the true cash value of the property after the granting of the 

easement and the highest and best use of the property under the easement. 

The Tribunal gives the following guidance: 

L. 

The appraiser should “examine the conservation easement document, and 

enumerate the 

easement property rights which have been granted.” 

- 

2. 

Based on the property rights granted, the appraiser should look to market data, which 

reflect the similar Joss of property rights or utility 

3. 

The after value is determined by either: 

— 8) 

Applying the percentage of loss to the before value, or 

=b) 

Subtracting the dollar amount from the before value. 

The after value 

is 

not an exemption; 

rather, can be determined on 

a year-to-year basis, 

incorporating new evidence and market data. 

Assessors should be employing the Before-Afler methodology on lands with conservation 

easements.

Lit 

Dua 

AE 

. 

A 

(00 

Aut eA 

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STETTE, 

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