26-002311.pdf

Barbara Weber Petitioner Vs. Township Of Leelanau Respondent · 26-002311-TT

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RECEIVED 

JUL 28 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 

M.1. 

Last Name/Company Name 

Barbara 

G 

Weber 

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

603 S. Shore Drive 

City or Town 

State 

ZIP Code 

Northport 

Mi 

48103 

Telephone Number 

3 4 -386-9285 

Email Address (do not enter unless you want MTT to send all correspondence via email} 

bgweber2@gmail.com 

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

First Name 

[LX% 

Last Name 

Matthew 

D 

Weber 

Firm Name {if any) 

Mailing Address (No., Street, .0. Box or Rural Route) 

4 Lois Ct. 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48103 

Telephone Number 

3p 

£91.1132 

Email Address (do not enter unless you want MTT to send ail correspondence via email) 

matweber@umich.edu 

Section 3; Subject Property Information *use the muitiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

WM Yes 

No** 

2 

**1f No, you must file separate appeals for each parcel 

Property Address {No., Street) 

603 S. Shore Drive

i 

gare? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[| Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner appeals the 2026 assessed and taxable valuations of Parcels 042-103-013-40 and 042-103-014-00, Leelanau Township, 

Leelanau County, on two grounds: (1) the assessed values remain unsupported by the local market even after partial correction by 

the March Board of Review, and (2) the Township's failure to provide timely notice deprived Petitioner of a meaningful opportunity to 

prepare for and be heard at that hearing. 

1. Unwarranted Increase in Assessed Value 

For 2026, the Assessor increased the assessed value of Parcel 013-40 from $72,300 to $604,500 (a 736% increase) and Parcel 

014-00 from $87,200 to $461,200 (over 400%), with no change in use, zoning, or physical condition of either parcel. At the March 

11, 2026 hearing, the Assessor admitted that a 150% "waterfront influence" multiplier had been applied to both parcels despite both 

being classified Non-Waterfront on the Township's own land table, and the Board reduced the assessed values to $403,000 and 

$307,450, respectively, by removing that multiplier. The underlying base land rates, however — $38,352 per acre for Parcel 013-40 

and $51,114 per acre for Parcel 014-00, applied to contiguous, materially identical, unimproved acreage under the same ownership 

-— remain inconsistent with each other and roughty four to five times higher than verified 2024 - 2025 sales of comparable 

non-waterfront acreage in the immediate area ($9,933 - $10,842 per acre). Petitioner requests that the Tribunal determine True 

Cash Value and Assessed Value based on this comparable-sales evidence, consistent with the 2025 baseline values adjusted by 

the State Tax Commission's 2026 inflation rate multiplier of 1.027 — yielding a requested 2026 TCV/AV of $148,504/$74,252 for 

Parcel 013-40 and $179,109/$89,554 for Parcel 014-00. 

2. Inadequate Notice Prior to the Board of Review Hearing 

MCL 211.24¢ requires assessment change notices to be mailed at least 14 days before the Board of Review meeting at which an 

appeal will be heard. The Township acknowledged on the record a mailing failure affecting over 1,000 notices; Petitioner's corrected 

notice was postmarked March 4, 2026, and not received until March 9, 2026 — the same day Board hearings began — leaving only 

two business days to prepare evidence on two separate, complex valuation disputes. Despite acknowledging the error, the Board 

declined to adjust its hearing schedule, and the hearing itself was limited to roughly 15 minutes for both parcels combined. Petitioner 

submits that this notice failure prejudiced her ability to fully present evidence of non-uniformity, and asks the Tribunal to weigh this in 

its de novo review. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hl] No 

If Yes, check which BOR you attended: 

March 

[] July 

[J oecember 

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

1 not required to attend 

[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

[1 other 

If you checked “other” above, explain:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number yao 1 03-013-40 

Classification of Property: 

Real 

Personal 

[J {check ane) 

Agricultural TJ 

Commercial 

1 

Industrial 

3 

Residentialid 

 Timber-Cutover 

3 

Developmental 

0 

Utility [3 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $403 ,000 

$47, 105 

What do you believe is the fair market value {also known as true cash value)? 

$148,504 

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

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

value by .5) 

$74,252 

assessed value) $47,105 

Fee Information 

Doss the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at 

issue? 

Yes 

[1 No 

if you answered yes to the above question, you are not required to pay any fifing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the fiting 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 

wiil be added for each additional parcel being appealed, nat 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 

if the property is 

NOT residential property (see MCL 205.762) and 

ihe State Equalized Vatue 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 Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature “required 

hen 

I dee Matthew D. Weber

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON 

I. BROWN, DPA 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

Barbara 

Last Name 

Weber 

Valuation Information 

Parcel “mr 04.2-1 03-0 1 4-00 

Classification of Property: 

Real 

Personal [J {check one) 

Agricultural [1 

Commercial J 

Industrial [J 

Residential 

i4 

Timber-Cutover [1 

Developmental [1 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

$307,400 

Taxable Value established by the Board of Review: 

$58,764 

$179,109 

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

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

value by .5) 

$89,554 

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

assessed value) $58 764 

Valuation Information 

Parcel Number: 

Classification of Property: 

Real] 

Personal [] (check one) 

Agricultural 

1 

Commercial 

3 

Industrial [1 

Residential [3 

Timber-Cutover [1 

Developmental J 

Utility [] (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

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

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

value by .5) 

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

assessed value) 

Valuation Information 

Parcel Number: 

Classification of Property: 

Real] 

Personal [] (check one) 

Agricultural [1 

Commercial 

[1 

Industrial 

[] 

Residential 

[] 

Timber-Cutover [1 

Developmental [1 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review:

03/20/2026 

02:08 

pM 

2026 BOARD OF REVIEW DECISION 

FROM 

LEELANAU TOWNSHIP ASSESSOR 

PO BOX 338 

NORTHPORT, MI 49670-0338 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

042-103-014-00 

S SHABWASUNG ST 

WEBER BARBARA G 

S440 FT OF GOVT LOT 2 W OF C/L R/R & S 440 FT OF NW 

PO BOX 434 

1/4 OF SE FRL 1/4 EXC PRTCOM AT $ 1/4 COR THN 0 DEG 

NORTHPORT, MI 49670 

31'40" E 1325.99 FT TO SLN OF 

N 

1/2 OF SE 1/4 & POB TH 

CONT N 0 DEG 31' 40" E 440.05 FT THN 89 DEG 42' 03" E 

509.82 FTTH S 14 DEG 39° 24" 

EALG C/L M-22 454.19 FTTH § 

89 DEG 42' 03" W ALG S LN OF N 1/2 OF SE 1/4 628.80 FT TO 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 042-103-014-00 

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

Board of Review Comments 

12 ACRE VILLAGE NON WATER FRONT ACREAGE BUT HAD 150% ADJUSTMENT FOR WATER INFLUENCE; AT 100% THE AV WOULD BE $307,450. 

MOTION TO REDUCE AV TO $307,450 

[2026 ORIGINAL ASSESSED VALUE 

461,200 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

307,400 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

58,764 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

58,764 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Smatl Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

Dhttp:/fwww.michigan.gov/taxtrib/0,4677,7-187-38254---,00. html

03/20/2026 

02:08 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LEELANAU TOWNSHIP ASSESSOR 

PO BOX 338 

NORTHPORT, MI 49670-0338 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

042-103-013-40 

S SHABWASUNG ST 

WEBER BARBARA G 

POBOX 434 

PRT GOVT LOT 2 & PRT NW 1/4 OF SE FRL 1/4 LYING E OF 

NORTHPORT, MI 49670 

M-22 & WEST OF C/L LEELANAU TRANSIT CO R/R EXC § 

440 FT THEREOF SEC 3 T3IN R11 W. 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thauk-you for atiending this years March Board 

of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 042-103-013-40 

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

Board of Review Comments 

20 AC PARCEL IN VILLAGE AT $100,000 SINCE 2001; HAD 150% ADJUSTMENT FOR WATER INFLUENCE. 

IF 100% LAND VALUE, THE TCV WOULD 

BE $806,000 AND AV $403,000MOTION: REDUCE AV TO $403,000 FROM $604,500 TO REMOVE 150% ADJUSTMENT IN AV 

[2026 

ORIGINAL ASSESSED VALUE 

604,500 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

403,000 

] 

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

[2026 ORIGINAL TAXABLE VALUE 

47,105 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

47,105 

{2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http:/fwww.michigan.gov/taxtrib/0,4677,7-187-38254---,00. htm!

Michigan Department of Treasury 

618 (Rev. 11-12) 

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 

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 aloes" Print or Type) 

Boclpoca 

Wesel 

Son 

| 

Township or City 

Counly 

M 

Lee lon orn Towns iP 

Lore loan pas 

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

agricultural property exemption of the following described property: 

Properly Identified (Parcel code required. Properly address & legal description optional) 

OYQL—-/)o3—- 2/3 < {0 

Protested Item 

[Sd Assessed Value 

| 

| Tentative Taxable Value 

[| Classification 

[| Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

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

Assgssed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

Go¥ Soo 

[48 So ¢ 

A22¢ 

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 211.34c¢ 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 roll 

Classification should be (check one of the following): 

[] Agricultural 

Ol Industrial 

[] Timber Cutover 

] Utility (Personal Property Only) 

] Commercial 

1 Residential 

] Developmental 

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 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 

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

denied) 

exemption requested) 

L 

4. REASON FOR PROTEST 

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

See 

V8 abe 

nll 

5 

b rN el’

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. ASSESSED VALUE 

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

[ 

]Denied 

[ 

]Assessed Value Changed From 

[to] 

1 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[ | No 

Reason for board action 

Initials 

Member: | Yes 

UJ No 

Initials 

Member: 0 Yas 

Ll No 

Initials 

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.O. 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-Cutover 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 available at www.michigan.gov/taxirib. 

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 

to 

Record of vote - Board or three member committee of board 

Chairperson: | 

| Yes 

[ 

|No 

Reason for board action 

Member: [ ] Yes 

[ | No 

Member: [ | Yes 

[ 

|No 

Initials 

Initials 

Initials 

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.O. 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-Cutover 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 available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

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

[ 

|Denied 

[| Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [ ] Yes [ 

[No — 

Member: [| Yes [ | No 

Reason for board action 

Member: [| Yes 

[ 

|No 

Initials 

Initials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at 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. 

[] Exemption Request Denied 

[1 Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [ 

| Yes 

[ 

| No re 

Member: [ | Yes [ 

|No 

+e 

Member: 

[ 

Yes 

[ 

[No

npr 

Ten, 

THIS IS NOT A TAX BILL 

L-4400 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment nolice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

LEELANAU TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

P O BOX 338 

PROPERTY ADDRESS: 

NORTHPORT 

-0338 

+ MI 49670-0 

S SHABWASUNG ST 

NORTHPORT, Mi 49670 

SCHOOL DISTRICT CODE: 

45040 

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

EXEMPTIONS 

% Exempt 

As "Homeowners Principal Residence” 

100.0000% 

% Exempt As "Qualified Agricultural Property™ 

0% 

ny 

I". 

0, 

WEBER BARBARA G 

% Exempt 

As "MBT Industrial Personal": 

0% 

PO BOX 434 

% Exempt 

As "MBT Commercial Personal”: 

0% 

NORTHPORT, MI 49670 

Exempt As "Disabled Veteran or 

Surviving Spouse”: 

[Yes 

No 

Exempt 

As "Qualified Forest Property” 

 [] Yes 

No 

Exempt 

As "Development Property”: 

[Yes 

No 

LEGAL DESCRIPTION: 

PRT GOVT LOT 2 & PRT NW 1/4 OF SE FRL 1/4 LYING E OF M-22 & WEST OF C/L LEELANAU TRANSIT CO R/R EXC § 440 FT 

THEREOF SEC 3 T31N R11W. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residential 

The change in taxable value will increase/decrease 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$0 

YEAR: 

9025 

AMOUNT YEAR: 

5 

PRIOR YEAR TO 

1. TAXABLE VALUE: 

45,867 

47,105 

1,238 

2. ASSESSED VALUE: 

72,300 

604,500 

532,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

72,300 

604,500] 

532,200 

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

[Yes 

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: 

Telephone Number: 

Email Address: 

BARRY WAULDRON, MAAO 

231-386-5138 

5 

ASSESSOR@LEELANAUTOWNSHIPMI.GOV 

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

THE 2026 BOARD OF REVIEW WILL BE HELD AT TOWNSHIP HALL. 119 E. NAGONABA. MEETINGS ARE AS FOLLOWS:

parcel Number £11104221032013=40" 

Jurisdiction: 

LEELANAU TOWNSHIP ASSESSOR 

County: 

Leelanau 

Printed on 

03/10/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

PrCAT. | 

Price 

Date 

Type 

& Page 

By 

Trans. 

HALL LAURENCE 

J 

WEBER BARBARA G 

570,000] 06/30/1997 

[WD 

03-ARM"S LENGTH 

447 674 

PROPERTY TRANSFER 

100 

| 

| 

| 

| 

Property Address 

Class: 

RESIDENTIAL-VACAN [Zoning: 

Building Permit(s) 

Date 

Number 

Status 

| 

S SHABWASUNG ST 

School: 

NORTHPORT PUBLIC SCHOOL DIST 

| 

P.R.E. 

100% 06/30/1997 

Owner's Name/Address 

VAP #: 

WESER BARBARA G 

2026 Est Tv 1,208,900 

NORTHPORT, 

MI 49670 

[Improved 

|X [Vacant 

[and value Estimates for Land Table VNW.VILLAGE NON WATERFRONT 

PubTic 

* Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

3 

VILLAGE ACREAGE 

20.480 Acres 39,352 

150.000 

WF INFLUENCEL, 208,900 

Dirt Roa 

20.48 Total Acres 

Total 

Est. 

Land value 

= 

1,208,900 

Tax Description 

Gravel 

Road 

PRT GOVT LOT 

2 & PRT NW 1/4 OF SE FRL 1/4 

Faved fond 

LYING 

E OF M-22 

& WEST OF C/L LEELANAU 

orm 

sewer 

TRANSIT CO R/R EXC 

S 440 FT THEREOF SEC 

3 

sidewalk 

T31IN R1lw. 

water 

X 

|Sewer 

Comments/InfTuences 

Electric 

Gas 

Curb 

Street Lights 

Standard utilities 

underground Utils. 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wet] 

oe WOR 

Year 

Land 

Building 

Assessed 

Board of 

Tribunal 

TaxabTe 

value 

value 

value 

Review 

other 

value 

Who 

when 

what 

|2026 

604,500 

0 

604,500 

[ 

47,105C, 

2025 

72,300 

0 

72,300 

45,867C 

2024 

46,100 

0 

46,100 

44,488C 

2023 

46,100 

0 

46,100 

42,370C]

y 

Michigan Department of Treasury 

618 (Rev. 11-12) 

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 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owmer's Name {Please Print or Type) 

Petitioner's Name 

(if Other than Owner, 

Please Print or Type) 

Bacher by 

1)2\oey 

Sol Wels eo 

one or 1 

oe Town < byw I 

County 

| 

lpn ve 

The undersigned protests the assessed value and/or 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) 

SY j23-0l4 20 

S. Shabwes nays +, Wav MT 

Yasha 

Protested Item 

[MX Assessed Value 

| 

|] Tentative Taxable Value 

[| Classification 

[| Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

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

Assessed Amount 

Owmer's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

Yi, 25 

[79 [09 

204 

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 211.34c 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 rolf 

Classification should be {check one of the following): 

[] Agricultura 

[7] tndustrial 

[_] Timber Cutover 

[] utility (Personal Property Only) 

J] Commercial 

nN Residential 

Mn Developmental 

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 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 

Percent qualified agricuttural exemption requested by over (Enter 100 if full 

denled) 

exemption requesied) 

. 

4. REASON FOR PROTEST 

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

Seo cee 

b ve

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. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must oy impli 

1 

[ 

]Denied 

[ 

]Assessed Value Changed From 

to] 

| 

Record of vote - Board or three member committee of board 

Chairperson: [ | Yes 

[ | No 

Reason for board action 

Member: [ 

| Yes [ 

]No 

Member: [ 

]Yes 

[ 

|No 

Initials 

Initials 

Initials 

If you disagree with the decision of the Board of Review regarding tentalive assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. 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-Cutover 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 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. 

[| Denied 

[|] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [_] Yes 

[| No 

Member: [ | Yes 

[ 

|No 

Member: [ 

|Yes 

[ 

|No 

Initials 

Initials 

Initials 

Reason for board action 

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.O. 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-Cutover 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 available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

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

[ 

| Denied 

[| Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes | | No 

Reason for board action 

Member: [| Yes 

[| No 

Member: [| Yes [ 

|No 

Initials 

Initials 

Initials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at 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. 

[] Exemption Request Denied 

[] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: |_| Yes [ | No 

Member: 

[ 

| Yes 

[ | No 

Member: [ | Yes 

[ 

|No

Michigan Department of Treasury, 

en Dagar 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

L-4400 

FROM 

PARCEL IDENTIFICATION 

LEELANAU TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

P O BOX 338 

PROPERTY ADDRESS: 

NORTHPORT, MI 49670-0338 

S SHABWASUNG ST 

NORTHPORT, MI 49670 

SCHOOL DISTRICT CODE: 

45040 

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

EXEMPTIONS 

% Exempt As "Homeowners Principal Residence" 

100.0000% 

% Exempt As "Qualified Agricultural Property™ 

0% 

% Exempt As "MBT Industrial Personal”: 

0% 

WEBER BARBARA G 

N 

PO BOX 434 

% Exempt As "MBT Commercial Personal": 

0% 

NORTHPORT, MI 49670 

Exempt As "Disabled Veteran or 

Surviving Spouse”: 

[Yes 

No 

Exempt 

As "Qualified Forest Property" 

 [] Yes 

No 

Exempt 

As "Development Property™ 

[Yes 

No 

LEGAL DESCRIPTION: 

S 440 FT OF GOVT LOT 2 

W OF C/L R/R & S 440 FT OF NW 1/4 OF SE FRL 1/4 EXC PRTCOMAT S 1/4 COR TH N 0 DEG 31' 40" E 

1325.99 FT TO S LN OF N 1/2 OF SE 1/4 & POB TH CONT N 0 DEG 31' 40" E 440.05 FT TH N 89 DEG 42' 03" E 509.82 FTTH S 14 D 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residential 

The change in taxable value will increase/decrease 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$0 

YEAR: 

p025 

AMOUNT YEAR: 

FRICRYEARTC 

1. TAXABLE VALUE: 

57,220 

58,764 

1.544 

2. ASSESSED VALUE: 

87,200 

461,200 

374,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

87,200 

461,200 

374,000 

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

[Yes 

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: 

Telephone Number: 

Email Address: 

231-386-5138 

5 

ASSESSOR@LEELANAUTOWNSHIPMI.GOV 

Name: 

BARRY WAULDRON, MAAO 

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

THE 2026 BOARD OF REVIEW WILL BE HELD AT TOWNSHIP HALL. 119 E. NAGONABA. MEETINGS ARE AS FOLLOWS:

parcel Number: 042-103-014-00 

Jurisdiction: 

LEELANAU TOWNSHIP ASSESSOR 

County: 

Leelanau 

Printed on 

03/10/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms of SaTe 

Liber 

verified 

Prcnt. 

Price | 

Date 

Type 

& Page 

By 

Trans. 

HALL LAURENCE 

J 

WEBER BARBARA 

G 

570,000] 06/30/1997 

[wD 

03-ARM'S LENGTH 

447 674 

PROPERTY TRANSFER 

100 

| 

. 

| 

Property Address 

Class: 

RESIDENTIAL-VACAN [Zoning: 

Building Permit(s) 

Date 

Number 

Status 

| 

S SHABWASUNG ST 

School: 

NORTHPORT PUBLIC SCHOOL DIST 

P.R.E. 

100% 06/30/1997 

owner's Name/Address 

VAP 

#: 

EE 

AAAS 

2026 Est TCV 922,349 

NORTHPORT, 

MI 49670 

[Tmproved 

I X [vacant 

Land value Estimates for Land Table VNW.VILLAGE NON WATERFRONT 

PubTic 

* Factors 

* 

i 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

3 

VILLAGE ACREAGE 

12.030 Acres 51,114 

150.000 

WTR_INFL 

922,349 

Dirt Roa 

12.03 Total Acres 

Total 

Est. 

Land value 

= 

922,349 

Tax Description 

Gravel 

Road 

S 440 FT OF GOVT LOT 

2 

W OF C/L 

R/R & 5 

Bove] 

rose 

440 FT OF NW 1/4 OF SE FRL 1/4 EXC PRTCOM 

torm 

Sewer 

| 

AT S 1/4 COR TH 

N 

0 DEG 31' 

40" 

E 1325.99 

sidewalk 

| 

FT TO 

S 

LN OF 

N 1/2 

OF SE 1/4 

& POB TH 

water 

CONT 

N 

0 DEG 31' 

40" 

E 440.05 

FT TH 

N 

89 

|X 

|Sewer 

DEG 42' 

03" 

E 509.82 

FT TH 

S 

14 DEG 39' 

X 

[Electric 

24" 

E ALG C/L M-22 454.19 

FT TH 

S 

89 DEG 

Gas 

42' 

03" 

W ALG 

S 

LN OF 

N 1/2 

OF SE 1/4 

curb 

628.80 FT TO POB SEC 

3 T31IN R1lw. 

ur 

f 

Street Lights 

Standard utilities 

underground Utils. 

Comments/InfTuences 

Topography of 

Site 

| 

X 

[LeveT 

Rolling 

Low 

X 

|High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

ey 

i 

A 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal 

Taxable 

value 

value 

value 

Review 

Other 

value 

who 

when 

What 

|2026 

461,200 

0 

461,200 

58, 764C 

2025 

87,200 

0 

87,200 

57,220C 

[2024 

55,500 

0 

55,500 

55,500S 

2023 

55,500 

0 

55,500 

55,500S

AUTHORIZATION 

OF AGENT & FORMAL APPEAL BRIEF 

DATE: March 11, 2026 

TO: Leelanau Township March Board of Review 

RE: Appeal of 2026 Property Tax Assessments 

SUBJECT PARCELS : 042-103-013-40, 042-103-014-00 

OWNER OF RECORD: Barbara G. Weber 

AUTHORIZED AGENT: John G. Weber

I. AUTHORIZATION OF AGENT 

To the Members of the Board of Review: 

1, Barbara G. Weber, as the owner of record for the real property parcels listed below, 

hereby designate and authorize John G. Weber to act as my agent for the 2026 March 

Board of Review proceedings. Mr. Weber is fully authorized to present evidence, provide 

testimony, and negotiate adjustments to the True Cash Value (TCV), Assessed Value (AV), 

and Texable Value (TV) on my behalf. 

Subject Parcels: 

* 

042-103-013-40 (20.48 Acres) 

« 

 042-103-014-00 (12.03 Acres) 

Signature of Owner: fF eras 5 

fe, dor 

Date: 3lujze

Il. STATEMENT OF APPEAL 

This appeal is brought to correct significant methodological and mathematical errors in the 

2026 assessments for the subject parcels. The current vatuations represent an 

unprecedented year-over-year increase—exceeding 700% on Parcel -13-40—driven by 

arbitrary land rates and contradictory appraisal factors. 

The primary basis for this appeal is the lack of uniformity in how these two contiguous 

parcels are assessed, coupled with the mathematical contradiction of applying a 50% 

"Waterfront Influence” premium to land that the Assessor explicitly classifies as Non- 

Waterfront.

Hl. PARCEL-SPECIFIC VALUATION ANALYSIS 

The 2026 assessments demonstrate a severe departure from historical valuations without 

any corresponding physical improvements to the land or changes in zoning. 

A. Parcel 042-103-013-40 (20.48 Acres) 

e 

Classification: VNWVILLAGE NON WATERFRONT 

+ 

Assessor's Base Land Rate: $39,352 per acre 

« 

Influence Factor Applied: 150.000 labeled as "WF INFLUENCE" 

Tax Year 

[|Assessed Value 

[Estimated TCV 

[Price Per Acre 

[Annual % Increase) 

2024 

$46,100 

$92,200 

$4,501 

L— 

2025 

$72,300 

$144,600 

$7,060 

56.8% 

12026 

$604,500 

$1,208,900 

$59,028 

736.0% 

B. Parcel 042-103-014-00 (12.03 Acres) 

« 

Classification: VYNWVILLAGE NON WATERFRONT 

« 

Assessor's Base Land Rate: $51,114 per acre 

« 

Influence Factor Applied: 150.000 labeled as "WTR INFL" 

[Tax Year 

Assessed Value 

Estimated TCV 

Price Per Acre 

Annual % Increase

Tax Year 

|Assessed Value 

[[Estimated TCV 

[Price Per Acre 

[Annual % increase 

2025 

$87,200 

$174,400 

$14,497 

57.1% 

2026 

$461,200 

022,340 

$76,670 

428.8% 

IV. LEGAL AND FACTUAL ARGUMENTS FOR REDUCTION 

The Taxpayer moves for an immediate reduction in the 2026 Assessed Values based on the 

following: 

1. Inconsistent and Arbitrary Application of Valuation Factors (Lack of Uniformity) 

The Michigan Constitution requires uniformity in property tax assessments. A direct 

comparison of the Assessor's math on these two contiguous, identical-use parcels reveals 

a complete lack of standardized methodology: 

« 

Arbitrary Base Rates: The Assessor applied a base rate of $39,352 per acre to 

Parcel -13-40, but jumped to a base rate of $51,114 per acre for Parcel -14-00. There 

is no factual justification for an $11,762 per acre discrepancy between adjacent, 

vacant interior woods under the same ownership. 

+ 

Inconsistent Labeling: The 50% influence factor is labeled "WF INFLUENCE" on 

one record and "WTR INFL" on the other. This lack of standardized nomenclature, 

combined with wildly differing base rates, strongly indicates these assessments 

were not generated using an equitable, uniform land table. 

2. Contradictory Classification (The "Double Charge")

3. Market Comparable Sales Defy the Assessment 

Recent, verified sales of non-waterfront acreage in the Northport and Leelanau Township 

area demonstrate that the 2026 assessments are more than double the actual market 

reality: 

« 

1744 N Onominese Trl {22.65 ac): Sold 2024 for $9,933/acre. 

+ 

0 Flees Rd (18.40 ac): Sold 2025 for $10,842/acre. 

« 

Subject Parcels: Currently assessed at an unsupportable $59,028 to $76,670/acre. 

4. Physical Barrier Confirms the Valuation Error 

Furthermore, the physical reality of the site confirms that the application of a "Waterfront 

influence” premium is erroneous. The eastern boundary of these contiguous parcels is 

bordered by a defunct railroad corridor. Regardless of whether the property owner 

retains any underlying legal rights or easements across this corridor (which remains 

legally uncertain at this time), the railroad grade itself acts as a permanent physical 

severance from the water. The encumbrance of this corridor proves that a premium 50% 

waterfront multiplier cannot be factually justified for these inland parcels. 

V. REQUESTED RELIEF (FORM 618 DATA) 

The current valuations are built upon arbitrary base rates and mathematically contradictory 

multipliers. The Taxpayer respectfully requests that the Board correct these errors by taking 

the following actions: 

1. 

Restore Uniformity by applying a consistent methodology and base rate to both 

contiguous parcels. 

2. 

Strike the 1.50 WF/WTR Multiplier entirely from both records, as it directly 

contradicts the "Non-Waterfront” classification and the physical severance of the 

property. 

3. 

Adjust the 2026 True Cash Value to reflect the 2025 baseline plus the State Tax 

Commission's standard 2026 inflation rate multiplier of 1.027 (2.7%).

Parcel Number 

[Requested 2026 TCV 

Requested 2026 AV 

042-103-013-40 

[$148,504 

$74,252 

042-103-014-00 

|[$179,109 

$89,554 

Respectfully Submitted, 

John G. Weber Authorized Agent for Barbara G., Weber

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