26-000507.pdf

Debra Vandervest Petitioner V City Of Ludington Respondent · 26-000507-TT

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RECEIVED 

May 2 ¢ 2026 

, 

STATE OF MICHIGAN 

MICHIGAN Tax TRIBLNG 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 

\bpa 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000507 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Ludington 

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

400 S Harrison Street 

City or Town: 

State: 

ZIP Code: 

Ludington 

MI 

49431 

Telephone Number: (23 1 ) 843-2873 

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

assessor@ci.ludington.mi.us 

Section 2: Respondent's Attorney/Authorized Representative’s Contact Information 

1 

First Name: 

Ml: 

Last Name: 

Daniel 

R 

Kirwin 

Firm Name (if any): 

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

400 S Harrison St 

City or Town: 

State: 

ZIP Code: 

Ludington 

MI 

49431 

Telephone Number: ( 2 3 1 ) 843-2 8 73 

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

assessor@ci.ludington.mi.us 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate shest if necessary. 

1 Yes 

No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?

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 

The property had an assessor's assessment of 124,200 or 248,400 TCV as of 

12-31-2025 for the 2026 assessment cycle. The March Board of Review reviewed 

relevant data from the petitioner and the assessor's office and lowered the 2025 

assessment to 122,000 or 244,000 for 2026. The assessor will schedule an 

appointment with the petitioner to insure the assessor's office has the correct and 

accurate data for the subject parcel. 

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)? [| Yes 

[Hl] No 

If yes, check which BOR Petitioner attended: A March 

O July 

[| December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [ml] Yes 

[] 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? [1 Yes 

[Ine 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 Yes 

O 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? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 22 051 -538-004-50 

Classification of Property: 

~~ Real 

Personal [1 (check one) 

Timber-Cutover [1 

Developmental [1 

Utility [1 (check one)

Bl 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that are 

not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). 

If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

Section 2: Respondent's Attorney/Authorized Representative’s Contact 

Information: 

If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.6., assessor) to file an answer to the 

petition. 

If Respondent is nota unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. 

If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: If the contact information for Respondent or Respondent's attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that 

ribunal. Once

Parcel Number: 

53-051-538-004~50 

Jurisdiction: 

LUDINGTON 

County: MASON 

Printed on 

04/29/2026 

{Grantor 

Grantee 

{ 

Sale 

Sale 

Inst. 

Terms 

of Sale 

{Liber 

Verified 

. 

Prent. 

i 

Price 

Date 

{Type 

& 

Page 

By 

Trans. 

{STRALL CAROLE 

J 

VANDERVEST DEBRA 

H 

0 

08/16/2025 OTH 

{07-DEATH CERTIFICATE 

i 

PROPERTY TRANSFER 

100.0 

{STRALL CAROLE 

J 

STRALL CAROLE 

J 

0} 

06/08/2023 

iQC 

15-LADY BIRD 

{2023R02880 

PROPERTY TRANSFER 

0.0 

{STRALL CAROLE 

J 

STRALL CAROLE 

J 

0! 

10/18/2021 

[QC 

09~FAMILY/RELATED ENTITY 

2021R07919 

{DEED 

0.0 

STRALL CARCLE 

J 

{STRALL CAROLE 

J 

01 11/20/2015 

[QC 

18~LIFE ESTATE 

15R06469 

{PROPERTY TRANSFER | 

c.0 

Property Address 

Class: 

RESIDENTIAL-IMPROV.Zoning: 

N 

Building 

Permit(s) 

Date 

Number 

istatus 

{303 

E 

FILER 

ST 

School: 

LUDINGTON AREA SCHOOL DIST 

Garage, 

detached 

09/27/2011 

PB110165 

{COMPLETE 

P.R.E. 

0% 

CENTRAL AIR: 

08/04/2003 

[38193 

JCOMPLETE 

| 

wner's Name/Address 

MAP 

#: 

H 

; 

! 

| VANDERVEST DEBRA 

T3626 Est TCV 244,028 TCV/TFA: 

154.64 

657 SOUTHPOINTE TRAIL 

[— 

; 

_ 

| 

TSEGO MI 

49078 

X Improved 

| 

[Vacant 

| Land Value Estimates for“land Table 4025.4025 NBHD RES PROPERTY 

Public 

i 

* Factors 

* 

Improvements 

{ Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

value 

TE 

TTT 

Dirt Rond 

© A-TYPICAL FF 

30.00 440.00 1.0000 1.0000 

820 

100 

24,600 

ax 

Description 

A~TYPICAL FF 

30700) 

90.00 1.0000 0.8018 

820 

100 

19,724 

Gravel Road 

ORIGINAL 

PLAT 

LOT 

4 

EXC 

W 

30 

FT 

OF 

N 

50 

¥ paved Road 

60 Actual 

Front 

Fest, 

0.16 

Total Acres 

Total 

Est. 

Land Value 

= 

44,324 

ET THEREOF, 

BLOCK 38. 

¥ [Storm Sewer 

: 

omments/Influences 

qi 

i 

: 

d 

X (Sidewalk 

| Land Improvement Cost Estimates 

|X 

sewer 

| Desgription 

Rate 

Size 

3% 

Good 

Cash Value 

X Electric 

{ Fencing: 

Wd; 

Solid, 

6 

ft. 

30.94 

120 

70 

2,599 

X las 

D/W/Bii 

Asphalt Paving 

2.83 

864 

80 

1,856 

¥ leurp 

D/W/P: 

3.5 Concrete 

6.04 

165 

70 

698 

Street Lights 

Wood: Frame 

21.76 

192 

62 

_..2,5%0 

l 

Total Estimated Land Improvements 

True Cash Value 

= 

7,843 

| 

| 

Standard Utilities 

: 

{Underground Utils. 

{Work Description 

for 

Permit 

PB110165, 

Issued 09/27/2011: 

12 

X 

20 

GARAGE 

Topography 

of 

Site 

X Level 

{Rolling 

Low 

{High 

X 

Landscaped: 

’ 

t 

i Swamp 

i 

{Wooded 

{Pond 

|Waterfront 

;Ravine 

Wetland 

{Flood Plain 

Year 

Land] 

Building: 

Assessed 

Board 

of 

Tribunal/ 

Taxable 

value, 

Value! 

Value 

Review 

Other 

value 

Who 

When 

What 

12026 

: 

22,200 

102,000 

124,200 

122,000M 

122,000s 

{STB 08/25/1999 

INSPECTED 

[2025 

| 

19,600 

98,30 

117,900 

48,045¢C 

[The Equalizer. Copyright 

(c) 

1989 

~ 2003.)gve 12/09/1999 DATA ENTER [337g 

17,600 

56,100 

167,700 

76, 501C 

{Licensed To: 

City 

of Ludington, 

County 

of 

[MH 

05/03/2000 M~G FORM 

S$. 

Mason, 

Michigan 

{ 

{2023 

14,900 

77,1700 

92, 600{ 

i 

{ 

44,382¢C 

*#%% 

Information herein deemed reliable 

but 

not guaranteed***

Residential Building 

1 

of 

1 

Parcel Number: 

53-051-538-004-50 

Printed 

on 

04/29/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

|Single 

Family 

Eavestrough 

X 

[Gas 

0il 

| 

Elec. 

|Appliance Allow. 

| 

Interior 

1 

Story 

|Area|Type 

Year Built: 

2011 

Mobile Home 

X Insulation 

Wood 

Coal| 

|steam 

| 

Cook 

Top 

| 

Interior 

2 

Story 

108 WCE 

1st 

; 

Car Capacity: 

Town Home 

0|Front Overhang 

—_ 

- 

| 

Dishwasher 

2nd/Same 

Stack 

Ory) 

class: 

CD 

: 

Forced Air w/o Ducts 

108|WGEP 

(1 Story) 

Duplex 

0/0Other Overhan 

n 

Garbage 

Disposal 

| 

Two Sided 

| 

|Exterior: 

Siding 

A-Frame 

a 

|Eorced Air 

w/ 

Ducts 

{Bath Heater 

| 

Exterior 

1 Story | 

120) Treated Wood 

Brick Ven.: 

0 

— 

(4) 

Interior 

Forced Hot Water 

Vent 

Fan 

| 

|Exterior 

2 

Story 

Stone Ven.: 

0 

| 

¥ 

[Wood 

[Frame 

Electric Baseboard 

|Hot 

Tub 

Prefab 

1 

Story 

Common Wall: 

Detache 

| 

Drywall 

|X |Plaster 

Elec. 

Ceil. 

Radiant 

|Unvented Hood 

| 

|prefab 

2 story 

Foundation: 

42 Inch 

| 

Building Style: 

|Paneled 

[Wood T&G 

Radiant 

{1n-E1c0t) 

|Vented Hood 

| 

|Heat Circulator 

| 

Finished 

2: 

| 

1 

1/4 

STORY 

Trin 

© Decoration 

Electric Nall Heat 

| 

|Intercom 

|Raised Hearth 

|Buto. 

Doors: 

1 

| 

Yr Built [Remodeled | 

_ 

211/51 

F 

| 

[Jacuzzi 

Tub 

| 

[Wood Stove 

| 

Mech. 

Doors: 

0 

Ex 

| X [Ord 

Min 

Wall/Floor 

Furnace 

| 

|g3cuzzi repl.Tub 

| 

Direct-Vented Gas 

Area: 

240 

1930 

0 

X 

|Forced Heat 

& Cool 

| 

loven 

1 

| 

s 

Good: 

85 

| 

Condition: 

Average 

Size; 

Of Glosots 

[Heat 

Pump 

| 

|Microwave 

| Crass: 

CF 

| 

Storage Area: 

0 

I 

Lg 

|X [ord 

Small] 

No Heating/Cooling 

| 

|Standard Range 

|Effec. 

ge: 

38 

; 

: 

No Conc. 

Floor: 

® 

— 

__| 

Central 

Air 

| 

Self 

Clean Range 

Sfoor Area: 

1,578 

= 

oom List 

Doors: 

Solid|X 

H.C. 

Wood Furnace 

Sauna 

Total Base New 

224,607 

E.C.F. 

[Bsmnt Garage: 

Basement 

(5) 

Floors 

ERTS 

| 

|Trash Compactor 

bode 

Depr Cost: 

142,118 

X 

1.350 TT 

51st Floor 

; 

| 

|central vacuum 

JEs-imated T.C.V: 151,861 

loos: 

: 

2|2nd Floor 

Srrchen: 

Carpeted 

60 Amps Service 

| 

Security System 

| 

Coy 

3[Bedzoons 

a 

No./Qual. 

of Fixtures 

| Cost Est. 

for Res. Bldg: 

1 

Single Family 

1 1/4 STORY 

cls cp 

Blt 1030 

| 

(1) 

Exterior 

Ex. 

|X 

ord. 

Min 

| 

(11) 

Heating System: 

Forced Heat 

& Cool 

| 

Wood/Shingle 

5) 

Ceilings 

! 

1 

| Ground Area 

= 

1368 

SF 

Floor Area 

= 1578 

SF. 

x ee 

fe) 

s 

No. 

of Elec. Outlets 

| pny ap phy/Func/Econ/Comb. 

§ Good=62/100/100/100/62 

Brick 

X [Plaster 

Many | X 

|Ave. 

Few 

| Building Areas 

(13) 

Plumbing 

| Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

X 

Insulation 

| 

. 

{ 1.25 

Story 

Siding 

Basement 

840 

(2) 

Windows 

(7) 

Excavation 

Average Fixture(s) | 1 story 

Siding 

Crawl. 

Space 

228 

13 Fixture Bath 

Total: 

194,276 

120,451 

Many 

Large 

Basement: 

840 

S.F. 

2 

Fixture Bath 

| other Additions/Adjustments 

X 

|Avg. 

X 

Avg. 

Crawl: 

528 

S.F. 

Softener, 

Auto 

| Porches 

Few 

Small 

Slab: 

0 

S.F. 

Softener, 

Manual 

| 

wcp 

(1 Story) 

108 

4,725 

2,929 

X Wood Sash 

Height 

to Joists: 

0.0 

Solar Water Heat 

| 

Foundation: 

Shallow 

108 

-896 

=556 

Metal Gash 

No Plumbing 

WGEP 

(1 Story) 

108 

9,668 

5,994 

vinyl gash 

(8) 

Basement 

Putra a 

| 

Foundation: 

Shallow 

108 

-896 

-556 

Hi Double Hing 

concw Block 

Separate Shower 

| 

es Wood 

120 

2,720 

1,686 

Some 

Slice 

Founes Conc. 

Ceramic Tile 

Floor 

| Garages 

¥ 

ee 

lass 

oe Wood 

Ceramic Tile Wains 

| Class: 

CD Exterior: Siding Foundation: 

42 Inch (Unfinished) 

| 

: 

Ceramic Tub Alcove 

| 

pase Cost 

240 

12,002 

10,202 

*§ 

Patio Doors 

[Concrete 

Floor 

|vent 

Fan 

| 

Dect opens 

1 

458 

389 

| 

X 

|Storms 

& Screens 

(9) 

Basement 

Finish 

(14) 

Water/Sewer 

Pye 

(3) 

Roof 

Recreation 

SF 

| TTpupiic Wat 

Public Water 

1 

1,275 

790 

ZX Tcanie 

CSnBEeL 

Living 

se 

| Fleony 

al 

Public Sewer 

1 

1,275 

790 

ublic Sewer 

Hip 

Mansard 

[Fat kouk Peers 

(8) 

|water well 

ot 

Totals: 

224,607 

142,119 

No 

Floor 

E 

s 

otes: 

Fa 

sed 

| 

Walkout Doors 

(a)| 

|S000 Gal Septic 

ECF 

(4025 NEIGHBORHOOD) 

1.350 => TCV: 

191,861 

"X [Asphalt Shingle 

2000 Gal Septic 

[ 

(10) 

Floor Support 

. 

Lump 

Sum Items: 

- 

- 

Joists: 

Chimney: 

Brick 

Unsupported Len: 

| 

Cntr. Sup: 

| 

*** Information herein deemed reliable but not guaranteed***

04/29/2026 

12:08 PM 

MASON 

LUDINGTON 

Assessed value comparison Asr 

to BOR 

MBOR RECAP REPORT 

parcel # 

Owners name 

Property address 

app. date 

Petition# 

assessor value MBOR Value 

Diff 

051-538-004-50 

VANDERVEST DEBRA 

303 E FILER ST 

03/10/2026 

MBR26-011 

124,200 

122,000 

-2,200 

Count 

1 

124,200 

122,000 

-2,200 

Page# 

1/1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Debra Vandervest 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000507 

City of ludington 

, 

Respondent(s) 

PROOF OF SERVICE 

vb 

Karen Haldeman 

states that on 5112026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

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

State of Michigan 

PO Box 30232 

Lansing, MI 48909 

Varun, Hato 

[Signature of person who is serving/mailing copy] 

Karen Haldeman

= 

i 

s us POSTAGE 

iil 

— 

ss 

§ 0

215 

M

400 S. HARRISON STREET + LUDINGTON, Mi 49431 

Received 

State of Michigan 

PO Box 30232 

MAY 20 

2026 

Lansing, MI 48909 

LARA 

blinds 

fl 

iii

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