26-000586.pdf
Emaili LLC Petitioner V Township Of Scipio Respondent · 26-000586-TT
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Page 1
RECEIVED JUL 13 2026 dann MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-000586-TT Section 1: Respondent's Contact information Unit of Government Chuck Zemla Mailing Address (No., Street, P.O. Box or Rural Roule): - PO Box 98 City or Town: State: ZIP Code: St Johns MI 48879 Telephone Da | 7-320-4 1 67 Email Address (do not enter unless you want MTT to send all correspondence via email): cszservices30@gmail.com Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information } First Name: Ml: Last Name: Firm Name (if any): 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 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list ali parcels that are adjoining in separate groupings. Attacha separate sheet if necessary. OJ Yes [} No [| Not Applicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? [1 Yes No
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Home was sold for $250,000 with an assessed value of $108,000. Sale was not chased of values inflated to sale price ($34,000 under sale price). An independent appraisal was not reviewed or submitted and sales provided were of unadjusted sales. Scipio Township sale provedied by petitioner 9877 Cobb Ct sold for $150,000 but is a mobile home we have valued at $118,384 Scipio Township 10918 Curth Rd sold for $205,000 we currently have valued at $180,135. Sales provided only further justify the values calculated by the Township 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 [WH] No If yes, check which BOR Petitioner attended: [] March [] duly [J December If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes O 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? [] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? | Yes 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 parce! form for additional, contiguous parcels. Parcel Number: 5 _4 35-001 -01 0-1 5-5-3 Classification of Property: Real Personal [J (check one) Agricultural [J Commercial (0 Industrial (J ~~ Residential Timber-Cutover [J ~~ Developmental 0 Utility [J (check one)
Page 3
Parcel Number:
3¢
02
133
00L
010
15
5
3
Jurisdiction:
SCIPIO TOWNSHIP
County:
HILLSDALE
Printed
on
07/09/2026
TT TTT
Grantee
i
sale!
Sale
Inst.
iTexms
of Sale
Liber
Verified
| Prent.
|
:
|
Price;
Date
Type
&
Page
By
Trans.
i
;
;
{REISTER,
ALLEN
W
SCHNEIDER,
CARRIE
i
0; 10/02/2025
{OTH
07-DEATH CERTIFICATE
13805-0250
NOT VERIFIED
*
0.0
SCHNEIDER,
CARRIE
:EMATLI
LLC
|
250,000 09/16/2025
{WD
03-ARM'S
LENGTH
1905-0251
NOT VERIFIED
100.0
REISTER,
ALLEN
W
{REISTER,
ALLEN W/SCHNEIDE
0] 05/25/2016
QC
33-TO
BE DETERMINED
1623/581
NOT VERIFIED
0.0
i
i
JREISTER,
SHARCN KAY
(REISTER,
ALLEN
W
!
al 01/17/2016
[OTH
33-TC
BE DETERMINED
1614/600
NOT VERIFIED
|
0.0
Froperty Address
Class:
RESIDENTIAL-IMPRO Zoning:
Building
Permit (s)
i
Date
Number
{Status
9881
COBB
CT
School:
JONESVILLE COMMUNITY SCHOOLS
-
i
P.R.E.
0%
i
{Owner's Name/Address
MAD
FF.
TE N/A 65°56
i
1
{EMAILI
LLC
li
T
i
i
2026
Est
TCV 215,981
TCV/TFA:
156.51
|
{10 WOODBURY ST
-
St
Ta
v7
i
i
;
{DEARBORN MT
48120
{
X {Improved
|
Vacant
{ Land Value Estimates
for Land Table 004.4002 COBB LAKE FRONT
|
Public
* Factors
*
}
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
eters
rene
ETRY Read
COBB LAKE
100.00 100.00 0.857% 0.7785
575
100
38,404
Tax
Description
sy,
Gravel Road
100 Actual Front Peet,
0.23 Total Acres
Total
Est.
Land Value
=
38,404
LOT
10
COBB LAKE
SUB
H
Paved Road
Comments/Influences
| [Storm Sewer
{ Land Improvement Cost Estimates
ADJUSTED THE LAND VALUE
FOR
97
iSidewalk
| Description
Rate
Size
% Good
Cash Value
[Water
| D/W/P:
3.5 Concrete
6.28
175
69
758
Sewer
| D/W/P:
4in Concrete
6.60
1592
69
7,250
X {Electric
| D/W/P: Asphalt Paving
2.95
525
59
1,069
H
|
12
{Gas
| Wood Frame
26.74
96
41
1,129
|
{Cure
.
i
Total Estimated Land Improvements True Cash Value
=
10,206
Street Lights
Standard Utilities
{Underground Utils.
Topography
of
Site
|
Level
i
‘Rolling
!
{Low
{High
{Landscaped
{
| Swamp
!
{Wooded
{Pond
{Waterfront
{Ravine
Wetland
.
.
ood Plain
Year
|
Landi
Building)
Assessed
Board
of!
Tribunal/
Taxable
{
Value
Value!
Value
Review
Other
Value
Who
When
What
2026
!
19,200
88,800!
108,000
108,000M
108,000s
—
&
wc
40S
08/22/1991 INSPECTED
[2025
|
18,000
85,60C!
103,600!
60,566C
The Equalizer.
Copyright
(c)
1999
- 200%.!csz 08/26/2019
INSPECTED
5558
18,700
557156
58,6001
+
$5,745C
Licensed
To:
Township
of
Scipio,
County
of
:
i
:
!
{Hillsdale,
Michigan
12023
i
15,000;
74,8CC!
89,800!
i
55,948C
***
Information
herein
deemed reliable
but
not guaranteed***Page 4
Residential Building
1
of
1
Parcel Number:
30
02
135
001
610
15
5
3
Printed
on
07/09/2026
"Building Type
'
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
{
(15)
Fireplaces
i
(16)
Porches/Decks |
(17)
Garage
X single Family
XEavestrough
X
leas
|
1011
Elec. |
1
|Appliance Allow.
|
1
iInterior
1
Story !ArealType
Year Built:
Mobile Home
{Insulation
Wood
|
[Coal]
{Steam
Cook
Top
i
{Interior
2
Story
SECC
T85tor car Capacity:
{Town
Home
24{Front Overhang
F
rl
Fe
vi
5
3
Dishwasher
i
i2nd/same
Stack
H
(
ory
iClass:
C
|
{Duplex
24|Othexr Overhang
Ebon ep A
fy
s
Garbage Disposal
{Two
Sided
|Exterior:
Siding
|2-Frame
i
ore Tor ater so
Bath Heater
{Exterior
1 Story
iBrick Ven.:
0
+
(4)
Interior
z
.
i
Vent
Fan
{Exterior
2
Story
Stone Ven.:
0
*
{Wood
Frame
TIA
Electric Baseboard
i
iHot
Tub
iPrefab
1
Story
Common Wall:
1.5
Wal
|
:
{Plaster
Cle pig
els
py Lan
{Unvented Hood
[Prefab
2 Story
;
Foundation:
42
Inch
i
Building Style:
¢
{Wood T&G
i
ivy ant
Paint
gor!
Vented Hood
[Heat Circulator
;
{Finished
7:
|
RANCH
Trim
& Decoration
pace Heater
eat
Intercom
{Raised Hearth
|
{Auto.
Doors:
0
VR
re
= esr pee Tri
Jacuzzi
Tub
[Hood Stove
{
Mech.
Doors:
0
i
Yr
Built
Rem
1
T
TT
TT
{
i
[¥e
jRemode ed
|
Ex
[Xi0ord
|
Min
Wall/Floor Furnace
Jacuzzi repl.Tub
!
IDirect-Vented
Ga
|
Area:
506
1983
0
[-
—
X
{Forced Heat
&
Cool
oven
i
H
9
Good:
0
Condition:
Average
Size
of Closets
heat
Pump
1
Microwave
[Class
:
—
|
Storage Area:
0
:
Lg
|X Jord
TT
1smalll
|
© Heating/Cooling
Standard Range
Ieee
moet
I
380
Somme
ee—dlo Cone.
Floor:
0
t
:
-
PCE
RETRY
i
ICentral
Ai
Self
C1
R:
PA
Room List
i Doors
|
[Solid{x H.C.
Wood ornace
Ser Clean
ange
Total
Base
New
:
239,238
E.C.F.
[Bsmnt
Garage:
Basement
Ey
Poors
i
Trash Compactor
Total
Depr Cost:
157,89%7
X
1.0860
51st Floor
i
(12)
Electric
ICentral Vacuum
Estimated T.C.V:
167,371
[Carport Area:
;
|2nd Floor
{ Kitchen:
Carpeted
150 2mps Service
{security
System
{Roof :
|
H
|
Y
Sy
;
2iBedrooms
i
Other: Carpeted
:
:
-
:
;
i
Other:
No./Qual.
of Fixtures
Cost Est.
for Res.
Bldg:
1
Single Family
RANCH
cls
C
Blt 1983
(1)
Exterior
i
TEX.
TX ford.
|
Min
(11)
Beating System:
Forced Heat
& Cool
iWood/Shingle
17(6)
Ceilings
.
:
.
Ground Area
=
1380
SF
Floor Area
=
1380
SF.
Inlumium/Vinyl
—
No.
of Elec. Outlets
Phy/Ab.Phy/Func/Econ/Comb.
% Good=66/100/100/100/66
X {Brick
|
X Drywall
|
Many
{ X jave.
|"
Trew | Building Areas
i
.
|
i
T1357
Plumbing
-
Stories
Exterior
Foundation
Stee
Cost
New
Depr.
Cost
nsulati
Po
.
or
idin
raw
ace
3) Winds
-
Te SrSTvRTTon
:
{Average Fixture
(s)
|
!
¢
?
Total:
194,095
128,103
=ndows
:
113 Fixture Bath
| other Additions/Adjustments
Many
[Large
| Basement:
0
S.F.
1
i2 Fixture Bath
Exterior
X
ix
| Crawl:
1380
S.F.
|Softener,
Auto
Brick Veneer
220
3,716
2,453
Pol
i
slab:
0
S.F.
|Softener,
Manual
Plumbing
X
Height to Joists:
0.0
[Solar Water Heat
2 Fixture Bath
1
3,056
2,017
|
Metal Sash
Jo Plumbing
Water/Sewer
|
Winyl sash
(8)
Basement
|
‘Extra Toilet
1000 Gal Septic
1
4,782
3,156
Double Hung
Cons
TBIOIR
{
fxera ge
Water Well,
100 Feet
1
5,847
3,859
Horiz.
Slide
Poured Conc
}
j2eparate
Shower
Porches
Casement
Stone
:
|
[Ceramic Tile Floor |
ccp
(1 Story)
36
1,242
820
{Ceramic Tile Wains | garages
X
Double Glass
Treated Wood
[
ic
Tub AL
9g
.
Co
Patio Doors
Concrete Floor
hoping
u
cove | Class:
C Exterior:
Siding Foundation:
42
Inch
(Unfinished)
{Storms
&
Screens
(87
Basement
Finish
h
Base Cost
506
22,355
14,754
5
RoE
(14)
Water/Sewer
Common Wall:
1.5 Wall
1
-3,960
-2,614
00
T
7
reo
;
ovine
ar
|Punlic Water
BY plionce
All
2
X
lGable
|
Gambrel
i Vind
Public Sewer
_
Appliance
ow.
1
2,767
1,826
Hip
Mansazrd
{Walkout
Doors
(B) 1
[water well
Fireplaces
[Flat
}
{shed
|No Floor
SF
17
11000
Gal Septic
}
Interior
1
Story
1
5,338
3,523
+
-
L
Walkout
Doors
(A)
[By
N
Totals:
239,238
157,897
X Asphalt Shingle
™713)
Floor Support
|
000
Gal Septic
Notes:
-
+
-
{
Lump Sum Items:
ECF
(4002 COBB LAKE)
1.060
=> TCV:
167,371
¢
Joists:
i
}
Chimney:
Brick
4
***
Information
herein
deemed reliable
but
{
Unsupported Len:
Cntr. Sup:
not guaranteed***Page 5
aa SEpent of Treasury THIS IS NOT A TAX BILL 1.-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 be used by the local assessor. FROM SCIPIO TOWNSHIP PARCEL IDENTIFICATION PO BOX 98 PARCEL NUMBER: 3002135001 0101553 ST JOHNS Mi 48879 PROPERTY ADDRESS: 9881 COBB CT JONESVILLE, MI 49250 SCHOOL DISTRICT CODE: 30030 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS Eo osu RY ST % Exempt As "Homeowners Principal Residence": 00% DEARB % Exempt As "Qualified Agricultural Property™ 00% ORN Mi 48120 % Exempt As "MBT Industrial Personal”: 00% % Exempt As "MBT Commercial Personal”: 00% Exempt As "Disabled Veteran or Surviving Spouse”; [J Yes No Exempt As "Qualified Forest Property™ [] Yes [X] No Exempt As "Development Property™: [7] Yes No LEGAL DESCRIPTION: LOT 10 COBB LAKE SUB ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential CHANGE FROM PRIOR AMOUNT CURRENT TENTATIVE . PRIOR YEAR TO YEAR: 2025 AMOUNTYEAR: 5426 CURRENT YEAR 1. TAXABLE VALUE: 60,566 108,000 47.434 2. ASSESSED VALUE: 103,600 108,000 4.400 3. TENTATIVE EQUALIZATION FACTOR: 1.000 - 4. STATE EQUALIZED VALUE (SEV): 103,600 108,000 | 4,400 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes | No 6. Assessor Change Reason(s): Market Adjustment 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: Emall Address: CHARLES ZEMLA (989) 282-4422 CSZSERVICES30@GMAIL.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
Page 6
07/09/2026 04:19 PM 2026 BOARD OF REVIEW DECISION FROM SCIPIO TOWNSHIP POBOX 98 ST JOHNS MI 48879 NAME AND) ADDRESS OF GWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address EMAILI LLC and legal description optional): 10 WOODBURY ST 3002 135001 010 15 539881 COBB CT DEARBORN MI 48120 LOT 10 COBB LAKE SUB THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) 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 3002 135001 010 1553 They have made the following determination based on the information you supplied. Board of Review Comments INSUFFICIENT DOCUMETATION PRESENTED FOR A CHANGE | 2026 ORIGINAL ASSESSED VALUE 108,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 108,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 108,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 108,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 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://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.itmt
Page 7
STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL Emaili LLC MTT Docket Number 26-000586-TT Petitioner \Y Scipio Township Respondent PROOF OF SERVICE On the date listed below, | served First Class Mail a copy of the Respondents completed a full response with all copies contained within for the above-mentioned docket number. Sent to: Emaili LLC 10 Woodbury St Dearborn MI 48120 | hearby declare that the above statements are true to the best of my knowledge, information and belief. July 10, 2026
Page 8
GRAND RAPIDS CSZ SERVICES PO.BOX 98 11 JUL 2026 SAINT JOHNS MI 48879-0098 _ gor £14 ar Michigan Tax Tribunal | PO Box 30232 oNI209YH Lansing MI 48909 pen LE