Updated_Supplemental_Exhibits.pdf

Page 1

Supplemental Exhibit Packet: Township Large Acre Model, Township

Comparable Screenshots, and Owner Rebuttal

Subject parcel: 29-03-009-001-01 | 8905 E Garfield Rd | 107.50 acres | Tax year 2026

Owner position (plain statement)

The subject tract is vacant land with documented hydric/wet conditions and very limited building-site suitability. In

practice, agricultural demand is limited: a local farmer who previously farmed the ground indicated they are not

very interested in farming it again. Because the land is neither buildable residential acreage nor high-performing

drained/tiled farmland, it should be valued below the Township's blanket $5,700 per acre market (TCV) land-rate

assumption.

Correct comparison of Township rate vs requested values

Item

Value

Township 'Residential Acre Rate' in model

$5,700/ac (TCV land rate)

Township rate converted to SEV terms

~$2,850/ac (SEV) if 50% of TCV is applied

Requested SEV

$225,000 total = $2,093/ac (SEV)

SEV per acre for Township-cited comparable screenshots (1 through 7)

Shot

Parcel

Class shown

Acres

SEV

SEV/ac

1

03-004-011-01

402 Residential

13.54

$55,800

$4,121/ac

2

03-010-005-10

401 Residential

20.00

$64,800

$3,240/ac

3

03-012-001-21

402 Residential

57.00

$156,800

$2,751/ac

4

03-012-003-10

402 Residential

40.00

$110,000

$2,750/ac

5

03-014-017-00

001 Ref. Real/BLL

30.00

$87,800

$2,927/ac

6

03-021-003-22

102 Agricultural

13.77

$27,500

$1,997/ac

7

03-021-003-40

102 Agricultural

41.97

$96,500

$2,299/ac

Closest match to requested SEV/ac: Screenshot 6 (Parcel 03-021-003-22) at approximately $1,997/ac

compared to the requested $2,093/ac. Screenshots 6 and 7 are agricultural-class parcels included in the

Township's large-acre model; their lower SEV/ac levels support a lower value for land with limited agricultural and

residential utility.

Page 2

Addendum: SEV per Acre for Each Parcel in Elba Township 'Large

Residential Acre' Model

SEV/acre below is computed using the model's 'Asd. when Sold' divided by 'Net Acres'.

Subject 2026 SEV/acre (BOR): $2,816/ac. Subject SEV/acre at sale (model): $2,074/ac.

A) Parcels in Township 'Used' set

Parcel

Address

Sale date

Acres

Sale $/ac

Asd when soldSEV/ac (at sale)

03-004-011-01

8815 E GARFIELD RD

12/06/24

13.54

$11,817/ac

$44,300

$3,272/ac

03-004-011-01

8815 E GARFIELD RD

11/29/23

13.54

$11,078/ac

$25,700

$1,898/ac

03-009-001-01

8905 E GARFIELD RD

03/25/25

107.50

$4,186/ac

$223,000

$2,074/ac

03-010-005-10

7200 S WOODBRIDGE RD

06/12/23

20.00

$10,250/ac

$0

N/A

03-012-001-21

S MERIDIAN (7000) RD

04/16/24

57.00

$4,825/ac

$119,700

$2,100/ac

03-012-003-10

E GARFIELD (11000) RD

11/08/24

40.00

$5,500/ac

$84,000

$2,100/ac

03-014-017-00

S WOODBRIDGE (8000) RD

07/18/25

30.00

$8,500/ac

$87,800

$2,927/ac

03-021-003-22

8064 E ROOSEVELT RD

10/07/24

13.77

$3,268/ac

$42,300

$3,072/ac

03-021-003-40

8064 E ROOSEVELT RD

12/19/23

40.36

$4,160/ac

$0

N/A

Closest 'Used' parcel by SEV/ac vs your 2026 BOR SEV/ac: 03-014-017-00 (S WOODBRIDGE (8000) RD) at $2,927/ac.

B) Parcels in Township 'Not Used' list (for completeness)

Parcel

Address

Sale date

Acres

Sale $/ac

Asd when soldSEV/ac (at sale)

03-005-003-10

6239 S MC CLELLAND RD

06/06/25

1.60

$76,875/ac

$76,800

$48,000/ac

03-005-007-30

7741 E GARFIELD RD

06/06/23

10.00

$40,400/ac

$129,800

$12,980/ac

03-010-004-00

7200 S WOODBRIDGE RD

04/07/23

60.00

$6,650/ac

$131,200

$2,187/ac

03-010-005-00

7400 S WOODBRIDGE RD

04/07/23

60.00

$6,650/ac

$131,200

$2,187/ac

03-012-002-20

7500 N MERIDIAN RD

11/17/23

2.00

$87,250/ac

$73,000

$36,500/ac

03-017-008-01

8982 S RANSOM RD

04/03/23

0.83

$192,651/ac

$64,100

$77,229/ac

03-030-003-00

10652 S MC CLELLAND RD

02/05/24

1.00

N/A

$25,000

$25,000/ac

03-034-001-01

9958 E WILSON RD

02/27/25

4.00

N/A

$86,600

$21,650/ac

03-034-001-20

9958 E WILSON RD

02/27/25

4.00

N/A

$86,600

$21,650/ac

Page 3

Elba Large Residential Acre Used

Parcel Number

Street Address

Sale Date

03-004-011-01

8815 E GARFIELD RD

12/06/24

03-004-011-01

8815 E GARFIELD RD

11/29/23

03-009-001-01

8905 E GARFIELD RD

03/25/25

03-010-005-10

7200 S WOODBRIDGE RD

06/12/23

03-012-001-21

S MERIDIAN (7000) RD

04/16/24

03-012-003-10

E GARFIELD (11000) RD

11/08/24

03-014-017-00

S WOODBRIDGE (8000) RD

07/18/25

03-021-003-22

8064 E ROOSEVELT RD

10/07/24

03-021-003-40

8064 E ROOSEVELT RD

12/19/23

Totals:

Elba Large Residenial Acre Not Used

Parcel Number

Street Address

Sale Date

03-005-003-10

6239 S MC CLELLAND RD

06/06/25

03-005-007-30

7741 E GARFIELD RD

06/06/23

03-010-004-00

7200 S WOODBRIDGE RD

04/07/23

03-010-005-00

7400 S WOODBRIDGE RD

04/07/23

03-012-002-20

7500 N MERIDIAN RD

11/17/23

03-017-008-01

8982 S RANSOM RD

04/03/23

03-030-003-00

10652 S MC CLELLAND RD

02/05/24

03-034-001-01

9958 E WILSON RD

02/27/25

03-034-001-20

9958 E WILSON RD

02/27/25

Page 4

This page is blank in the source PDF.

Page 5

Elba Large Residential Acre Used

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

$160,000 WD

03-ARM'S LENGTH

$160,000

$44,300

$150,000 WD

03-ARM'S LENGTH

$150,000

$25,700

$450,000 WD

03-ARM'S LENGTH

$450,000

$223,000

$205,000 WD

03-ARM'S LENGTH

$205,000

$0

$275,000 WD

03-ARM'S LENGTH

$275,000

$119,700

$220,000 WD

03-ARM'S LENGTH

$220,000

$84,000

$255,000 WD

03-ARM'S LENGTH

$255,000

$87,800

$45,000 WD

03-ARM'S LENGTH

$45,000

$42,300

$167,880 WD

03-ARM'S LENGTH

$167,880

$0

$1,927,880

$1,927,880

$626,800

Sale. Ratio =>

Std. Dev. =>

Elba Large Residenial Acre Not Used

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

$123,000 WD

03-ARM'S LENGTH

$123,000

$76,800

$404,000 WD

03-ARM'S LENGTH

$404,000

$129,800

$399,000 WD

03-ARM'S LENGTH

$399,000

$131,200

$399,000 WD

03-ARM'S LENGTH

$399,000

$131,200

$174,500 WD

03-ARM'S LENGTH

$174,500

$73,000

$159,900 WD

03-ARM'S LENGTH

$159,900

$64,100

$0 QC

03-ARM'S LENGTH

$0

$25,000

$0 WD

03-ARM'S LENGTH

$0

$86,600

$0 WD

03-ARM'S LENGTH

$0

$86,600

Page 6

This page is blank in the source PDF.

Page 7

Elba Large Residential Acre Used

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

27.69

$111,514

$160,000

$111,514

0.0

0.0

13.54

17.13

$88,661

$150,000

$88,661

0.0

0.0

13.54

49.56

$584,100

$450,000

$584,100

0.0

0.0

107.50

0.00

$98,810

$188,510

$82,320

0.0

0.0

20.00

43.53

$239,400

$275,000

$239,400

0.0

0.0

57.00

38.18

$220,000

$220,000

$220,000

0.0

0.0

40.00

34.43

$175,500

$255,000

$175,500

0.0

0.0

30.00

94.00

$84,648

$45,000

$84,648

0.0

0.0

13.77

0.00

$185,012

$167,880

$185,012

0.0

0.0

40.36

$1,787,645

$1,911,390

$1,771,155

0.0

335.71

32.51

Average

Average

28.69

per FF=>

#DIV/0!

per Net Acre=>

Elba Large Residenial Acre Not Used

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

62.44

$151,124

($1,734)

$26,390

0.0

0.0

1.60

32.13

$377,415

$177,585

$151,000

0.0

0.0

10.00

32.88

$261,872

$365,342

$228,214

0.0

0.0

60.00

32.88

$261,872

$365,342

$228,214

0.0

0.0

60.00

41.83

$158,310

$46,390

$30,200

330.0

660.0

2.00

40.09

$128,596

$43,837

$12,533

0.0

0.0

0.83

#DIV/0!

$50,711

($35,611)

$15,100

0.0

0.0

1.00

#DIV/0!

$219,419

($146,619)

$72,800

0.0

0.0

4.00

#DIV/0!

$219,419

($146,619)

$72,800

0.0

0.0

4.00

Page 8

5,700 2026 Residential Acre Rate

1 Acre

5,700

5,700

1.5 Acre

5,700

8,550

2 Acre

5,700

11,400

2.5 Acre

5,700

14,250

3 Acre

5,700

17,100

4 Acre

5,700

22,800

5 Acre

5,700

28,500

7 Acre

5,700

39,900

10 Acre

5,700

57,000

15 Acre

5,700

85,500

20 Acre

5,700

114,000

25 Acre

5,700

142,500

30 Acre

5,700

171,000

40 Acre

5,700

228,000

50 Acre

5,700

285,000

100 Acre

5,700

570,000

2026 Elba Large Residential Acre Rate

Page 9

Elba Large Residential Acre Used

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area

13.54

#DIV/0!

$11,815

$0.27

0.00

4030

13.54

#DIV/0!

$11,077

$0.25

0.00

4030

107.50

#DIV/0!

$4,186

$0.10

0.00

4030

20.00

#DIV/0!

$9,426

$0.22

0.00

4030

57.00

#DIV/0!

$4,825

$0.11

0.00

4030

40.00

#DIV/0!

$5,500

$0.13

0.00

4030

30.00

#DIV/0!

$8,500

$0.20

0.00

4000

13.77

#DIV/0!

$3,268

$0.08

0.00

4030

41.97

#DIV/0!

$4,160

$0.10

0.00

4010

337.32

Average

5,693.51

per SqFt=>

$0.13

5,700.00 Used

Elba Large Residenial Acre Not Used

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area

1.60

#DIV/0!

($1,084)

($0.02)

0.00

4030

10.00

#DIV/0!

$17,759

$0.41

0.00

4030

40.00

#DIV/0!

$6,089

$0.14

0.00

4030

20.00

#DIV/0!

$6,089

$0.14

0.00

4030

2.00

$141

$23,195

$0.53

330.00

4030

0.83

#DIV/0!

$52,816

$1.21

0.00

4030

1.00

#DIV/0!

($35,611)

($0.82)

0.00

4030

4.00

#DIV/0!

($36,655)

($0.84)

0.00

4030

79.00

#DIV/0!

($36,655)

($0.84)

0.00

4030

Page 10

Appendix - Township Comparable Property Screenshots (1 through 7)

Landscape pages. One screenshot per page.

Page 11

Screenshot 1

Screenshot 1 

ll 

Property Details: 03-004-011-01 

BS FRepor 

| 

Property Address 

E GARFIELD RD 

Owner Address 

DENOMME TIMOTHY C 

Unit 

03 

- 

Unit Name: 

ELBA TOWNSHIP 

44741 ALBERT DR 

PLYMOUTH, MI 48170 

General Information for 2025 Tax Year 

Parcel Number: 

03-004-011-01 

Assessed Value: 

$55,800 

Property Class: 

402 

Taxable Value: 

$55,800 

Class Name: 

402 RESIDENTIAL 

State Equalized Value: 

$55,800 

School Dist Code: 

29020 

School Dist Name: 

DISTRICT 29020 

PRE 2024: 

0% 

PRE 2025: 

ox 

03001-01101 

ENOMME 

TIMOTHY 

Prev Year Info 

MBOR Assessed 

Final SEV 

Final Taxable 

TELD RD, 

2 

2024 

$42,300 

$44,300 

$44300 

2023 

$25,700 

$25,700 

$17,481 

Land Information 

Acreage: 

13.542 

Zoning: 

Tax Description 

S 1/2 

OF SE 1/4 OF SE 1/4 EX COM AT SE COR, 

TH W 262.75 FT, N 663.19 FT, E 262.75 FT, S 663.14 FT T0 POB, & EX 

COM 262.75 FT W OF SE COR OF SE 1/4, 

TH W 329.88 FT, 

N 05 DEG 37 10° W 330.04 FT, N 85 DEG 26°22" E 298.49 FT, S 

355.31 F1 T0 PB, SEC 4-9-1. 13.70 A. ELBA TWP, GRATIOT COUNTY. SPLIT FOR 2002 OF 004-011-00 

Sales Information 

» Sale Date: 11-29-2 

» Sale Date: 07-31-2018 

03.009-001-10 

3 

J 

\ 

» Sale Date: 11-28-2000 

“Click for moreinfo 

» Sale Date: 

12-17-1997 

Tax History Tos ue ss 

Year, Season 

Total Tax & Fees. 

Total Paid 

Last Paid 

Total Due * 

er 

$1734.71 

$1,734, 

February 

11,2025 

mmer 

$515.46 

$515.46 

mber 

3,2024 

$0.00 

23 Winter 

308.48 

808.46 

January 19, 

202: 

50 

2023 Summer 

$207.42 

October 

10,2023

Page 12

Screenshot 2

Screenshot 2 

ed 

Property Address 

7200 S WOODBRIDGE RD 

HW a ee 

a 

ee. 

amie 

va 

7 

— 

a 

— 

a e— 

— 

p 

8 

Property 

Details: 03-010-005-10 

[report 

7 

7 

3 

7 

Fi 

pee 

op 

; 

¥ 

4) 

i 

Fa 

‘vk 

EAB TRY 

; 

7 

Owner Address 

BOULIS MATTHEW A 

Unit: 

03 

- 

Unit Name: 

ELBA TOWNSHIP 

7400 S WOODBRIDGE RD 

ASHLEY, MI 48806 

General Information for 2025 Tax Year 

Parcel Number: 

0301000510 

Assessed Value: 

$64,800 

Property Cl 

401 

Taxable Value: 

$51,034 

Class Name: 

401 RESIDENTIAL 

State Equalized Value: 

$64,800 

School Dist Code: 

29020 

School Dist Name: 

DISTRICT 29020 

PRE 2024: 

0% 

: 

PRE 2025: 

0% 

«Weg 

03.010 005 10 

Prev Year Info 

MBOR Assessed 

Final SEV 

Final Taxable 

2024 

$49,500 

$49,500 

$49,500 

2023 

$0 

$0 

50 

Land Information 

Acreage: 

20 

Zoning: 

Tax Description 

PART OF THE NE 1/4 OF SEC 10, T9 N. R.1 W. ELBA TWP, GRATIOT COUNTY, MICHIGAN DESCRIBED AS: BEGINING AT 

THE E 1/4 CORNER OF SEC 10; THENCE ALONG THE E 

W 1/4 LINE OF SAID SEC 10, S. 89 DEG 32 04" W., 1531 FT; 

THENCE N. 00 DEG 42' 38° W, 569 FT, THENCE N. 89 DEG 32 04",1531 FT, THENCE S. 00 DEG 42'38" E, 569 FT TO THE 

POB CONTAINING 20 ACRES MOR OR LESS. SPLIT/COMBINED ON 06/19/2023 FROM 03-010-004-00, 03010-00500; 

Sales Information 

» Sale Date: 07-16-2025 

Tax HIStory 

“Tot ue 

ss of sttemant dst 

Year, Season 

Total Tax & Fees. 

Total Paid 

Last Paid 

Total Due * 

2024 Winter 

$1,938.34 

$1938.34 

January 21,2025 

$0.00 

2024 Summer 

$575.96 

$575.96 

September 

12,2024 

$0.00

Page 13

Screenshot 3

Screenshot 3 

Property Details: 03-012-001-21 

[reser 

Property Address 

SMCRIDIAN (7000) RO 

Owner Address 

AUTOSUPPLY HOLDINGS, LLC 

Unie 

3] 

Unit Name: 

ELBA TOWNSHIP 

A3S2BAY ONO 113 

SAGINAW, MI 48603 

General Information for 2025 Tax Year 

Parcel Number: 

wo12-00121 

Assessed Value: 

5156800 

Property Class: 

wz 

Texable Value: 

5156800 

Class Name: 

202 RESIDENTIAL 

State Equalized Value: 

5156800 

School Dist Code: 

29070 

School Dist Name 

DISTRICT 29020 

PRE 2026: 

100% 

PRE 2025: 

00% 

Prev Year info 

MBOR Assessed 

Final SEV 

Final Taxable: 

2028 

$119,700 

1900 

8/5621 

023 

5108300 

5108300 

72020 

Land Information 

Acreage: 

El 

Zoning: 

Tax Description 

WO 620P 768 N 1/2 OF NE 

605 19 OF NE COR. 1115 360 11, 

70 W LINE OF NE 1/4. N 360 (1, 

£ 10 

OB, &EX COM AT NE GOR 

OF SEC, 7H 5 500 FT,W 136 FT. N 500 

710 FOB, & ALSO EX COM 1125.66 FT 5 

OF NE COR OF 

SEC, 

COUNTY. SPLIT FR 

S200 7. 463 FT. N 200 FT.E 463 F~ 10! 

¥ 

EC 

126-1. 56.60 

A MIL ELBA TP, GRATIOT 

3012.01.20 FOR 2001 

Sales Information 

~ Sale Date: 041612024 

Salo Price 

Instrument; VLC 

» Sale Date: 05 

» Sale Date: 05.07 207 

» Sale Date: 05-16- 

» Sale Date: 01

Page 14

Screenshot 4

Screenshot 4 

Gratiot GIS Authority 

Notlogcedn ) 

Yo FF 

e® 48 

® 

Property Details: 03-012-003-10 

[eon 

Property Address. 

FGARHIELD (11000) RD. 

Owner Address 

MILLEDGE DIANNE 

& DENNIS I 

nit: 

os 

Unit Name: 

ELBA TOWNSHIP 

17610 8 FENMORE 

RD 

BANISTER, MI 40807 

General Information for 2025 Tax Year 

Parcel Number: 

0301200310 

Assessed Value: 

sT10000 

Property Class: 

Pe) 

Taxable Value: 

sti0g00 

Class Name: 

402 RESIDENTIAL 

State Equalized Value: 

$110000 

School Dist Code: 

20020 

School Dist Name 

DISTRICT 25020 

PRE 2024: 

ox 

PRE 2025: 

0 

Prev Year Info 

MBOR Assessed 

Final SEV 

Final Taxable 

2028 

$84000 

84000 

$6945 

223 

576000 

76000 

$66150 

Land Information 

Acreage: 

© 

Zoning: 

Tax Description 

WD L 595 1 535 W 172 

OF E 1/2 OF NW 1/4 SEC 12:9-1 40.175 

AMS 

01200300 

ATW, GRATIOT COUNTY. SPLIT FOR 2003 C. 

Sales Information 

» Sale Date: 11-08-2024 

» Sale Date: 

1 

+ Sale Date: 04152021 

» Sale Date: 07.26 2 

Ir ——— 

Year Season 

Tol Taxafees 

 TotalPaid 

Lastpaid 

Total Due 

2024 Winer 

527850 

$000 

5270506 

2021 summer 

ss219 

December 2,202 

S000 

2023 inter 

2023 Summer 

sais. 

$000

Page 15

Screenshot 5

Screenshot 5 

03-014-017-00 

EY B) 

& 

2) 

AN IR 

Property Details: 03-014-017-00 

| 

report 

Property Address 

S WOODBRIDGE (8000) RD 

Owner Address 

CROSSLEY BJ & AMANDA 

Unit: 

03 

- 

Unit Name: 

ELBA TOWNSHIP 

8491 S WOODBRIDGE RD 

BANNISTER, MI 48807 

General Information for 2025 Tax Year 

Parcel Number: 

03-014-017-00 

Assessed Value: 

$87,800 

Property Class: 

001 

Taxable Value: 

$17,654 

Class Name: 

REF. REAL/BLL 

State Equalized Value: 

$87,800 

School Dist Code: 

29020 

School Dist Name: 

DISTRICT 29020 

PRE 2024: 

100% 

PRE 2025: 

100% 

Prev Year Info 

MBOR Assessed 

Final SEV 

Final Taxable 

2024 

$80,400 

$80,400 

$17,124 

2023 

$84,800 

$84,800 

$16,309 

Land Information 

Acreage: 

30 

Zoning: 

Tax Description 

PA 116 L 426 P 510 CONTRACT NO 29-10887-123118 S 30 A OF SW 1/4 OF NW 1/4 SEC 14-9-1. ELBA TWP, GRATIOT 

COUNTY. 2009 PA 116 RELINQUISHMENT L872/P1374 2010 PA 116 TRANSFER L886/P923 1-1-79 TO 12-31-2018 29- 

10887-123118 AG AFFIDAVIT L898 P303 Split on 11/30/2025 into 03-014-017-01,03-014-017-10; 

Sales Information 

» Sale Date: 07-18-2025 

» Sale Date: 03-16-2010 

» Sale Date: 04-02-2008 

Tax History 

Tors bus ss of setment date 

Year, Season 

Total Tax 

& Fees. 

Total Paid 

2024 Winter 

$548.26 

$548.26 

2024 Summer 

$209.10 

$209.10 

2023 Winter 

$518.71 

$0.00 

2023 Summer 

$201.02 

$0.00 

Last Paid 

January 31,2025 

January 31,2025 

Total Due * 

$0.00 

$0.00 

$518.71 

$201.02

Page 16

Screenshot 6

Screenshot 6 

03 021 003 22 

Property Details: 03-021-003-22 

Sept 

| 

Property Address 

8064 F ROOSEVELT RD 

Owner Address 

CALTRIDER RANDY 

Unit 

[3 

Unit Name: 

ELBA TOWNSHIP 

8480 ROLLING HILL LANE. 

(GRAND 

| FOG, MI 40037 

General Information for 2025 Tax Year 

Parcel Number: 

soos 

‘Assessed Vale: 

27500 

Property Class: 

02 

Toxable Value 

27500 

Class Nome: 

102 AGRICULTURAL 

State Equalized Value: 

$2750 

School Dist Code: 

2020 

School Dist Name: 

DISTRICT 29020 

Prev Ye 

MBOR Assessed 

Final SEV. 

Final Taxable 

2024 

$1230 

842.300 

$9,063 

2023 

El 

E 

$0 

Land Information 

Acreage: 

18.77 

Tax Di 

PAT16 L 600 

P 534 CONTRACT NO 29.48506.123105 PA 116 650 

P 1241 CONTRACT 

NO 20 485374 123105. 

‘COMMENCING 

AT THE NW CORNER OF SEC 21. THENCE 

S 00 DEG 15°08" £ ON THE # LINE OF SEC 21 A DISTANCE 

GF 227 10 THE PO, THENCE 

$ 00 DEG 

19°08 

£ ON [H= W# LINE 

OF SEC 21 

A DISTANGE 

OF 2425.99 AT THEW 1/1 

‘CORNER OF SAID SEC 21, THENCE 

S 8 DEG 20°49" E ON THE 

EW 1/4 LINE OF SEC 21 A DISTANCE OF 1338.01 AT 

THE SE CORNER OF THE i 1/2 OF THE NW 1/4 AND ALSO BEING LOCATED N 89 DEG 

20 4" W 1,338 01" AT THE 

GENTFR OF SFC 21.THENCE 

N 00 DFG 16 08° 

ON F LIN 

OF W 1/2 OF THF NW 1/4 OF SFC 21 A DISTANCE 

OF 

161523, THENCE N89 DEG 17 35° W PARALLEL WITH THE S LINE OF THE N 1/2 OF THE NW 1/4 

OF SEC 21 A 

DISTANCE OF 733.89, THENCE N 34 DFG 15 56 W ON A LINF 

| OCATED N 55 DFG 44 04° 

F 53 FROM 

AND PARAL 

FL 

WITH THE CENTER OF TRACKS OF THE TUSCOLA" SAGINAW BAY ( FORMER ANN ARBOR) RAILROAD 

A DISTANCE OF 

987.65. THENCE 

N 89 DEG 14 22° W PARALLEL WITH THE 

N LINE OF SEC 21 A DISTANCE OF 53.04' TO THE POE. 

FTTOAPOINT 

THAT IS S. 00 DEG 

19 04' E. 303.1 FT FROM THE NW CORNER 

OF SAID SEC 21, THENCE 

S 34 DEG 

14' 

L 00321 

Sales Information 

» Sale Dale: 10072024

Page 17

Screenshot 7

Screenshot 7 

or 

RA 

=A 

Property Details: 03-021-003-40 

8 Repor 

Property Address 

EROOSEVELT RD 

(Owner Address 

SEFL FRANK JR & TERRY L 

Unit 

0 

- 

Unit Name: 

ELBA TOWNSHIP 

9064 S RANSOM RD 

ASHLEY, MI 48806 

General Information for 2025 Tax Year 

Parcel Number: 

03021-00340 

Assessed Value: 

$96,500 

Property Class: 

102 

Taxable Value: 

$27844 

Class Name: 

102 AGRICULTURAL 

‘State Equalized Value: 

$96,500 

‘School Dist Code: 

29020 

‘School Dist Name: 

DISTRICT 29020 

PRE 2024: 

100% 

PRE 2025: 

100% 

Prev Year Info 

MBOR Assessed 

Final SEV 

Final Taxable 

2024 

$9250 

$92,500 

$27,007 

2023 

so 

So 

$0 

Acreage: 

a7 

‘Tax Description 

PART OF THE W 1/20F THE NW 1/4 SEC 21 TIN R1W, ELBA TOWNSHIP, GRATIOT COUNTY, MICHIGAN, DESCRIBED AT 

THE W 1/4 CORNER OF SAID SEC 21; THENCE N. 00 DEG 19" 04 W. ON THE W LINE OF SAID SEC 21, A DISTANCE OF 

2349.85 FT TO A POINT THAT ISS. 00 DEG 19 04° E. 303.1 FT FROM THE NW CORNER OF SAID SEC 21; THENCE § 34 

DEG 1436" E. ON THE SOUTHWESTERLY RIGHT OF WAY LINE OF THE TUSCOLA SAGINAW BAY RAILROAD A DISTANCE 

OF 2387 25 FT TO THE N & S 1/8 LINE IN THE NW 1/4 OF SAID SEC 21; THENCE S00 DEG 18°00" E (RECORDED S 00 

DEG 18°08" E) ON SAID N & S 1/8 LINE A DISTANCE OF 383.39 FT T0 THE E & W 1/4 LINE OF SAID SEC 21; THENCE N 89 

DEG 2046" W (RECORDED AS N 89 DEG 20' 49" W) 1338.01 FT TO THE POB CONTAINING 4187 ACRES MORE OR LESS 

SUBJECT TO THE USE OF THE WESTERLY 33 FT THEREOF 

AS RANSOM RD ALSO SUBJECT TO ALL OTHER EASMENTS 

'AND RESTRICTIONS OF RECORD. SPLIT FOR 2003 OF 021-003-00 & PART OF 021-004-00 TERMINATION OF PA 116 

CONTRACT NO 26-48536-123105 L822/P793 TERMINATION OF PA 116 CONTRACT NO 29-48537A-123105 L822/P794 

SPLIT/COMBINED ON 12/26/2012 FROM 03.021-003-20; SPLIT/COMBINED ON 12/23/2023 FROM 03.021-003.21; 

Sales Information 

"No Records Found 

Tax History 

Tesioue 

Year, Season 

Total Tax 

& Fees 

Total Paid 

LastPaid 

Total Due + 

of stern de 

2024 Winter 

$705.37 

$705.37 

December 24,2024 

5000 

2024 Summer 

$314.24 

$314.24 

July 15,2024 

$000

Page 18

Supplemental Exhibit: Evidence of Limited Agricultural Demand (Text

Message)

This exhibit documents that local farming interest in the open portion of the subject tract is limited due to site

conditions (wetness/hydric soils).

Source

Neighbor: Bruce Anderson (text message)

What it shows

Farmer who previously farmed the ground is not very interested in farming it again.

How to use

Supports the argument that the tract should not be valued as high-performing, drained/tiled farmland; market 

Supports lower value: tract is not drained/tiled cropland; wetness limits farm demand.

Page 19

Note: If desired, redact personal phone numbers before serving; keep an unredacted copy for your records.