Exhibit P.pdf
Westbrook Farmstead Ministry Petitioner V Township Of Lowell Respondent · 26-000397-TT
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8/11/26, 10:41 AM Re: [External] 14273 Oberley Dr. SE - Yahoo Mail Re: [External] 14279 Oberley Dr. SE Westbrook /Sent Westbrook Farmstead <westbrookfarmstead@yahoo.com> Mar 2 at 12:41 PM To: Marla Platt <assessor@lowelitwp.org> ir 2 — % a — Westbrook Farmstead Ministry — 1 bh / bs Kathy Sawyer-Hecksel - Ministry Representative 3765 Kimberly Ct SE Grand Rapids, Mi 49508 Ph: 616-819-9137: Email: westbrookfarmstead @yahoo.com Date: March 2, 2026 Via Hand Delivery/ Email Marla M. Platt, Assessor Lowell Charter Township 2910 Alden Nash Ave SE Lowell, MI 49331 Re: Dispute of 2026 Assessment Increase — Partial Construction Property Address: 14279 Oberley Dr. SE Lowell, MI 49331 Parcel Number: 41-20-12-400-050 Dear Ms. Platt, 1am writing in advance of our scheduled assessment appeal meeting on Monday March 9, 2026 at 3:30pm to formally dispute the 2026 increase in Taxable Value of $81,600 and the corresponding increase in Assessed Value of $95,000 applied to the above-referenced property. The increase is described as "partial construction, market adjustment.” However, this increase materially exceeds the value of actual physical improvements completed as of December 31, 2025, and is not authorized under Michigan assessment Jaw. As of December 31, 2025, the structure; * Remained framed and dried-in « Had no exterior siding + Had no concrete or flatwork + Had no interior finishes (flooring, trim. cabinets, paint, fixtures) * Had no finished drywall » Had only rough mechanical, electrical, and plumbing, approved December 10, 2025. The total majority of the mechanical, electrical, and plumbing work was self-performed by the homeowner in possession of the property; acting as the builder, without a general contractor, third-party labor, overhead, or profit After the transfer of ownership on November 17, 2025, Matthew Hecksel, Licensed Builder and owner of R3~Repazir, Restore, Remodel, LLC donated his labor to the Ministry for any further completion of the MEP rough-in prior to inspections. I, along with Mr. Hecksel have retained actual receipts totaling $24,635.26, representing the ACTUAL documented cost of physical improvements installed prior to December 31, 2025. These receipts reflect material costs only and confirm that no retail contractor pricing or market-rate labor costs were incurred. Under MCL 211.27(1), property must be assessed at its true cash value based on its actual condition as of Tax Day, not on anticipated completion or projected market value. Further, MCL 211.34d(1)(b) permits increases for new construction only to the extent of the value of improvements actually completed by December 31. Michigan flaw does not authorize the application of a market adjustment to unfinished construction, and such adjustments improperly infiate vaiue beyond tie property's physical condition on Tax Day. Based on the limited scope of construction completed in 2025, the owner-performed nature of the labor, and the documented actual costs incurred, the current increases of $81,600 in Taxable Value and $95,000 in Assessed Value substantially overstate the lawful value of new construction. A corrected and supportable valuation would reasonably limit the assessable new-construction increase to no more than $25,000, which exceeds fully documented costs, but provides a allowance for extremely limited imputed labor. 1 respectfully request that the 2026 assessment be corrected to reflect only the actual value of improvements completed as of December 31, 2025, and that any improper market-based inflation be removed Thank you for your time and consideration. | look forward to discussing this matter with you at our scheduled meeting Sincerely, Kathy Sawyer-Heckse! Westbrook Farmstead Ministry EIN: 39-2090972 (616) 819-9137 On Monday, March 2, 2026 at 12:28:46 PM EST, Marla Platt <assessor@lowelitwp.org> wrote: 1 have it at 40% which follows are guidelines, it was 19% for 2024 and 20% for 2025, if you want to appeal you can make an appointment for Board of Review hitps://mail.yahoo.com/bisearch/keyword=V4LmDdB8Gbbh3Wg—&accountlds= 150001 messages/AADBLIKncDIkODyCapENWIBI90Q?accountids= 150... 112
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8/11/26, 10:41 AM Re: [External] 14279 Oberley Dr. SE - Yahoo Mail I have attached the recard card check the square footage and make sure its right but I'm sticking to the 40%. Maria M Platt From: Westbrook Farmstead <westbraokfarmstead @yahoo.com> Sen ay, February 27, 2026 11:36 AM To: Marla Platt <assessor@lowelitwp.org> Subject: [External] 14279 Oberley Dr. SE Hello Marla, I received the new assessment for 14279 Oberley Dr. in Lowell. There is a significant increase of taxable and assessed value, which seems aggressive based on the finished progress as of December 31, 2025. Please let me know what Construction percentage you used in 2024 vs. 2025 to justify an assessed value increase of $95,000 and a increase of taxable value of $81,600? Please, if you would provide cost tables or valuation method applied; Exact components added (framing, mechanicals. finish work, etc.); Whether land vaiue changed. Based on assessor cost schedules, the only lawful addition for 2026 is the incremental value of rough mechanical, electrical, and plumbing approved December 10, 2025 with a lawful improvement value to increase assessment as reasonable between 8-12% of the finished value. The rough-in was not approved until January 2, 2026, so the only increase in value is the MEP rough-in's. Any assessment increase beyond thal reflects post-tax-day improvements and is improper under MCL 211.34d. My contractor has assessed the improvements to be no more than $40,000, so please provide me with your costs and valuation method. If you could provide me with your justifications as soon as possible. as the March appeals is quickly approaching. Thank you, Kathy Sawyer-Hecksel Westbrook Farmstead Ministry EIN: 38-2090972 (616) 819-9137 https://mail.yahoo.com/b/search/keyword=V4LmDd8Gbbh3Wg—&accountids=150001 /messages/AAD6LIkncDkODyCapENwIBfI0Q?accountids=150... 2/2