25-003653.pdf
Thomas Hutchinson, Mary Hutchinson, Petitioners V Township Of Lake, Respondent · 25-003653-TT
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Page 1
n= ~EIVED
.
FEB
0 4 2026
:
STATE OF MICHIGAN
ij(_ raised TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLO LBRO, DPA
GOVERNOR
LANSING
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO. 25-003653
Section 1: Respondent’s Contact information
Unit of Government
Lake Township
Mailing Address (No., Street, P.O. Box or Rural Route):
City or Town:
State:
ZIP Code:
Telephone Number:
Email Address {do not enter unless you want MTT to send all correspondence via email):
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
}
First Name:
M.L:
Last Name:
Gunnar
P
Brow
Firm Name {if any):
Mailing Address {No., Street, P.O. Box or Rural Route):
5153 Scenic Hwy
City or Town:
Honor
Telephone Number: 2 3 1 -227- 1 1 09
Email Address (do not enter unless you want MTT to send all correspondence via email):
gpbmichiganassessing@yahoo.com
State:
ZIP Code:
Ml
[49640
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
if no, fist all parcels that are adjoining in separate groupings. Attach a
separate sheet if necessary.
[J Yes
No
[1 Not Applicable
Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
[7 Yes
NoPage 2
pes, VE ¥ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal See Attachment Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [0] Yes [7] No If yes, check which BOR Petitioner attended: [] March [] July [J] December If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes [mm] No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [J Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [J ves No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? 77. / 7 ] 22> ZN 2% (BN Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information use the muttiple parcel form for additional, contiguous parcels. Parcel Number: 1 0-028-008-00 Classification of Property: ~~ Real Personal [] (check one) l [J Commercial] Industrial] Residential @ Timber-Cutover [1 ~~ Developmental [J Utility [J (check one)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL filam coin. Wociz 4 Nanas, Petitioner(s) MTT Docket No. 25 29 >C 53 v Late wham AL [=] A Respondent(s) PROOF OF SERVICE ER" iy TT states that on _/ / z% | Zé he/she [Name of person serving/mailing petition] [date of service] served a copy of the Aas Os relative to the above-captioned matter upon: POL TIP I, Cpe & HAebinson Meo 7 Xx Thovw eS P Rox BZHT 0 Thon, Io fan Lan Sine ANT YT 705 -F732 Fron ir, ME LEE [Provide name and address of the party/people being served] ND [Signature of person who is serving/mailing copy] Ema VD. [iS ya J 0 ) [Print/type name of person serving/mailing copy]
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Respondent Answer Attachment Docket: 25-003653 8/8/24 a death certificate for the last remaining owner, Raymond G. Tate was submitted to the Lake Township Assessor. The death certificate was entered as a transfer of ownership and uncapped as no other documentation was submitted. Assessment change notice was mailed to the representative, John Uplinger of the Raymond Tate Estate on 2/20/25. Copy of returned change notices have been provided to verify mail date. No appeal of the valuation or uncapping was submitted by the representative. The petitioner purchased the property 5/7/2025 from an estate sale for $435,000. Upon receipt of the summer tax bill for 2025 the petitioners contacted the assessor to request an inspection as they believed the valuation/taxes were too high. Assessor met the petitioners on 9/17/2025 and together inspected and photographed the property. Petitioners were informed that assessor had no authority to change the assessed value for the current year and that the previous owner did not appeal to the March Board of Review. Petitioners filed appeal based on the summer tax bill being the first documentation received “giving rise” to an increase in assessed and taxable value. Upon inspection assessor adjusted the subject property finding several discrepancies and deferred maintenance. Including but not limited to sizable cracks in the foundation wall, rotted decking boards, missing and aged shingles. Due to the changes assessor is of the opinion that had an inspection been performed prior to the sale and 2025 tax season a decrease in value would have been warranted. Based on the deferred maintenance assessor is of the opinion the that a reduction on value is warranted. A revised 2025 Valuation Report has been provided with adjustments for reference. True Cash Value of the subject property after adjustments have been $560,513 according to the sales and ECF studies applied to Lake Township. Gunnar Brow,
Page 5
00-800~-820~01 AH N G98€ JED, 0 JNOWAWE
Page 6
a Depart of eau. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to ba used by lhe local assessor. FROM | AKE TOWNSHIP PARCEL IDENTIFICATION GUNNAR BROW, ASSESSOR PARCEL NUMBER: 10-10-028-008-00 5153 N SCENIC HWY PROPERTY ADDRESS: HONOR, MI 49640 3865 N SCENIC HWY FRANKFORT, MI 49635 SCHOOL DISTRICT CODE: ~~ 10025 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS TATE RAYMON 5 ESTATE 9 Exempt As "Homeowners Principal Residence": 00% 4029 DRAGONFLY CT NE 9% Exempt As "Qualified Agricultural Property": .00% % Exempt As "MBT Industrial Personal": 00% GRAND RAPIDS MI 49525 % Exempt As "MBT Commercial Personal” 00% Exempt As "Disabled Veteran or Surviving Spouse": 0 Yes No Exempt As "Qualified Forest Property”: [I] Yes No Exempt As "Development Property”: [1] Yes No LEGAL DESCRIPTION: BEG 620.91 FTE & 983.31 FT SOF N 1/4 COR S 100 FT N 86 DEG 31' W 222.69 FT N'LY ALG E ROW OF M-22 HWY TO APT N 86 DEG 31'W OF BEG § 86 DEG 31' E TO BEG SEC 1 T26N R16W .5 A MIL. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM ! PRIOR YEAR TO YEAR: 2024 AMOUNT YEAR: 405 CURRENT YEAR 1. TAXABLE VALUE: 112,269 309,400 197,131 2. ASSESSED VALUE: 223,700 309,400 85,700 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 223,700 309,400 85,700 5. WAS THERE A TRANSFER OF OWNERSHIP i024 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes [ll] 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: Emaif Address: GUNNAR BROW 231-325-5202 ASSESSOR@LAKETWP.ORG oard of Review will meet at the following dates and times:
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I LS (errs e fue UR % ~ = : eee no Troe THIS IS NOT . Notice of Assessment, Taxable Valuation, This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. FROM: | AKE TOWNSHIP GUNNAR BROW, ASSESSOR Fi R182 NL QOCFNIC HWY OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: HICE, DONALD D. HICE, JACQUELINE K. 4859 OLD TRAIL FRANKFORT MI 49635-8515 GRAND RAPIDS MI 493 pon THIS IS NOT A Notice of Assessment, Taxable Valuation, an This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This FROM: | AKE TOWNSHIP GUNNAR BROW, ASSESSOR 5153 N SCENIC HWY OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: IMMERFALL, MATTHEW & AMY «ZXTIE 50 FOREST STREET WINDERMERE FL 34786
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inn diyminim H +4000 ii) 2025-01565 LEI, REAL ESTATE * © AN J| STATE OF | : MiEHIGAN [ TRANSFER TAXY RECORDED 65/12/7025. 1118 A BENZIE, COUNTY 478.50 CO ye REC Fete 24776:08 05/12/2025 3,262.50 ST | 2025-01565 TTX # 4037577 X Ws % WARRANTY DEED ZA The Grantor(s): John Uplinger, Personal Representative for The Estate of Raymond Gene Tate, deceased, under Benzie County Probate Case No. 2024:74000163-DE whose address is 4029 Dragonfly Court NEy Grand Rapids, MI 49525 Convey and Warrant to: G. Thomas Hutchinson and Mary C. Hutchinson, Husband and Wife whose address is 1090 Tiba Road, Frankfort, MI 49635 the following described premises situated in the Township of Lake, County of Benzie and State of Michigan, to-wit: SEE ATTACHED EXHIBIT "A" Commonly known as: ~~ 3865 N Scenic Hwy, Frankfort, Michigan 49635 Tax parcel number(s): ~~ 10-028-008-00 For the sum of: Four Hundred Thirty Five Thousand and 00/100 Dollars ($435,000.00) Subject to: The grantor grants to the grantee the right to make AY permissible division(s) under Section 108 of the Land Division Act, Act No 288 of the Public Acts of 1967. This property may be located within the vicinity of farmland or farm operations. Generally accepted agricultural and management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan right to farm act. + Dated: May 07,2025 STATE OF MICHIGAN COUNTY OF BENZIE Beulah, Michigan mey \z,2025°
Page 9
Parcel Number:
10-10-028-008-00
Jurisdiction:
LAKE TOWNSHIP
County:
BENZIE
Printed on
01/28/2026
Grantor
Grantee
Sale
Sale
Inst.
Terms
of
Sale
Liber
Verified
Prent.
Price
Date
Type
&
Page
By
Trans.
PROBATE COURT
UPLINGER JOHN
0}
10/08/2024
[OTH
23-PART
OF REF
23-0163
OTHER
TATE RAYMOND
G
UPLINGER JORN
Of
08/08/2024
|OTH
07-DEATH CERTIFICATE
OTHER
TATE RAYMOND
G
& BONNIE
K
{TATE RAYMOND
G
0]
01/02/2018
[OTH
07-DEATH CERTIFICATE
200245
OTHER
i
Property Address
Class:
RESTDENTIAL-IMPRO [Zoning:
R~2
Building
Permit ({(s)
Date
Number
Status
3865
N SCENIC HWY
School:
FRANKFORT AREA SCHOOLS
SEPTIC ONLY
68/26/2008
BO8-149
1
-
P.R.E.
0%
Owner's Name/Address
VAD
EF:
—
TATE RAYMOND ESTATE
3025 Est TCV 618,747 TCV/TFA:
411.67
i
UPLINGER JOHN
.
_
i
4029 DRAGONFLY CT NE
Improved
!
[vacant
Land Value Estimates
for Land Table 10000.CRYSTAL LK EAST M-22
GRAND RAPIDS MI 49525
Public
* Factors
*
SHARED VIEW /LAKE FRONT
Improvements
Description
Frontage
Depth
Front
Depth
Rate
$Adj.
Reason
Value
Tarpaver's Name/Address
Dirt Boad
BLUFF/VIEW
111.53 226.53
1.0000
1.0000
1291
100
143,985
Gravel Road
LAKE FRNT
40.00
0.00
1.0000
1.0000
4418
100
176,720
TATE RAYMOND ESTATE
x
paved Road
152 Actual Front Feet,
0.58 Total Acres
Total Est. Land Value
=
320,705
UPLINGER JOHN
4029 DRAGONFLY CT NE
Storm Sewer
—
GRAND RAPIDS MI 49525
Sidewa
Water
Sewer
Tax Description
X
Electric
BEG 629.91
FT
E
&
983.31
FT
S OF
N
1/4
X
[Gas
COR
§
100
FT
N
86 DEG
31'
W 222.69
FT
Curb
)
N'LY ALG
E ROW OF M-22 HWY TO A PT N
86
Street Lights
DEG 31'
W OF BEG
S
86 DEG 31'
E TO BEG
Standard Utilities
SEC
1 T26N R16W
.5 A M/L
Underground Utils.
P.A.
3865
N.
SCENIC HIGHWAY
Topography oF
3,
Site
X
|Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
Flood
Plain
Year
Land
Building
Assessed
Board
of]
Tribunal/
Taxable
Value
Value
Value
Review
Other
Value
Who
When
What
2025
160,400
149,000
369,400
309, 4008
:
:
-
©M
04/20/2020 INSPECTED
[2024
106,800
116,900
223,700
112,269C
The Equalizer.
Copyright
(¢)
1999
~
2009.
5
5
Licensed
To:
Township
of Lake,
County
of
2023
95.000
100,300
195,300
106,923¢
Benzie,
Michigan
2022
92,700
66,300
159,000
101,832¢C
+«x*
Information herein
deemed reliable
but
not guaranteed***Page 10
01/28/2026 12:03 PM Valuation Report DB: Lake2025 10-10-028-008-00 Property Class: Map #: (2 401 025 Est. T.C.V. LAKE TOWNSHIP TATE RAYMOND ESTATE 3865 N SCENIC HWY FRANKFORT, MI 49635 Briagae Uelsad ven Land Value Estimates for Land T able 10000.CRYSTAL * Factors * LK EAST M-22 SHARED VIEW /LAKE FRONT Description Frontage Depth Front Depth Rate %Adj. Reason Value BLUFF/VIEW 111.53 226.53 1.0000 1.0000 1291 100 143,985 LAKE FRNT 40.00 0.00 1.0000 1.0000 4418 100 176,720 152 Actual Front Feet, 0.58 Total Acres Total Est. Land Value = 320,705 Cost Est. for Res. Bldg: 1 Single Family STICK Cls C 5 Blt 1972 (11) Heating System: Wall/Floor Furnace Ground Area = 1350 SF Floor Area = 1503 SF. Phy/Ab. Phy/Func/Econ/Comb. % Good=53/100/100/100/53 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1.25 Story Siding Crawl Space 612 1 Story Siding Crawl Space 576 1 Story Siding Crawl Space 162 Total: 195,988 103,875 Other Additions/Adjustments Plumbing 3 Fixture Bath 1 4,646 2,462 Deck Treated Wood 410 6,630 3,514 Treated Wood 105 2,655 1,407 Garages Class: C Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 792 30,912 16,383 Totals: 240,831 127,641 Notes: ECF (CRYSTAL LAKE) 2.335 => TCV: 298,042 2025 Est. T.C.V. 10-028-008-00 = 618,747 Est. TCV/Total Floor Area = 411.67 2024 Assessed MBOR S.E.V. Base for Cap IRM 223,700 223,700 223,700 112,269 3.10 2025 New Eg. Adjustment Loss Additions Tax Adjustment Losses 0 85,700 0 0 197,131 0 2025 Assessed MBOR S.E.V. Capped ->Taxable<-— PRE/MBT 309,400 309,400 309,400 115,749 309,400 0
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01/28/2026 12:18 PM Valuation Report DB: Test 10-10-028-008-00 Property Class: Map #: 401 2025 Est. TLE. TATE RAYMOND ESTATE 3865 N SCENIC HWY LAKE TOWNSHIP FRANKFORT, MI 49635 Vis ~eg) O-loodw — oy Dace D Den \ Land Value Estimates for Land Table 10000.CRYSTAL LK EAST M-22 * Factors * SHARED VIEW /LAKE FRONT . eRe Pre = ape Nita Description Frontage Depth Front Depth Rate %Adj. Reason Value BLUFF/VIEW 111.53 226.53 1.0000 1.0000 1291 100 143,985 LAKE FRNT 40.00 0.00 1.0000 1.0000 4418 100 176,720 152 Actual Front Feet, 0.58 Total Acres Total Est. Land Value = 320,705 Cost Est. for Res. Bldg: 1 Single Family STICK c1§ep Blt 1972 (11) Heating System: Wall/Floor Furnace Ground Area = 1350 SF Floor Area = 1350 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good&45/100/100/100/45 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost W@HasStory Siding Crawl Space 612 1 Story Siding Crawl Space 576 1 Story Siding Crawl Space 162 Total: 152,505 68,627 Other Additions/Adjustments Plumbing 3 Fixture Bath i 3,860 1,737 VigatgEan 2 410 184 Water/Sewer al Septic 4,550 2,047 Viger Well, 150 Feet 1 8,359 3,762 Deck (Treated Wood @io 8,037 3,617 Treated Wood E- 2,092 941 Garages Class: CD Exterior: Siding Foundation: 18 Inch (Unfinished) Base Cost wes 18,628 8,383 Door Opener 1 485 218 Class: CD Exterior: Siding Foundation: 18 Inch (Unfinished) Base Cost 264 11,880 8,672 *73% Good Unit-in-Place Cost Items GENERATOR 1 6,100 4,514 *74% Good Totals: 216,906 102,702 Notes: ECF (CRYSTAL LAKE) 2.335 => TCV: 239,808
Page 12
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Page 13
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Page 15
ASSESSOR Lake Township 5153 N. Scenic Hwy. Honor, MI 49640 Michigan Tax Tribuna PO Box 30232 Lansing, Ml 48909-7