26-002452.pdf

Louis A Allmacher Petitioner V Township Of Lake Respondent · 26-002452-TT

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RECEIVED 

LAKE TOWNSHIP 

M7" 

Huron County, Michigan 

MICHIGAN TAX TRIBUNAL 

www.laketownship.net 

0. 

Box 

429 

989-856-4867 

Caseville, Michigan 48725-0429 

Email: 

info@laketownship.net 

July 22, 2026 

Michigan Tax Tribunal 

P O Box 30232 

Lansing MI 48909 

Re: 

Docket No: 26-002452 

Allmacher Trust v Township of Lake 

Dear Clerk: 

Enclosed for filing please find Respondent’s Answer to Petition and Proof of Service in 

connection with the above referenced tax appeal. 

Sincerely, 

Ltr 

Me Cattee 

Valerie McCallum 

Assessor 

Enclosure 

C: Louis Allmacher

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 002452 

Section 1: Respondent’s Contact Information 

Unit of Government 

Lake Township 

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

P O Box 429 

City or Town: 

State: 

ZIP Code: 

Caseville 

MI 

|48725 

Telephone Number: 989 856 4867 

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

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

| 

First Name: 

Ml: 

Last Name: 

Valerie 

J 

McCallum 

Firm Name (if any): 

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

City or Town: 

State: 

Zip Cade: 

Telephone Number: 

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

assessor@laketownship.net 

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 sheet if necessary. 

[] Yes 

[} Ne 

|] Not Applicable 

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

Yes 

[No

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 

Subject property is assessed at 50% of market value based upon land value and 

economic condition factor analyses of other lakefront properties in Lake Township 

utilizing accepted STC guidelines and mass appraisal standards. 

Supplemental information supporting the above will be provided at a later date. 

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: 

March 

[| July 

[| December 

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

OJ 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? 

[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? 

Under what statutory section was the Taxable Value uncapped? 

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

Parcel Number: 321 3 016 263 00 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

J 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover [J 

~~ Developmental [1 

Utility (J (check one)

Parcel Number: 

3213-016-263-00 

Jurisdiction: 

LAKE TOWNSHIP 

County: 

HURON 

Printed on 

07/21/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

ALLMACHER LOUIS 

A TRUST 

ALLMACHER LOUIS 

A TRUSTEE 

0| 

06/25/2024 

|QC 

14-INTO/OUT 

OF TRUST 

|1849.164 

DEED 

0.0 

ALLMACHER LOUIS 

A 

& VERON 

|ALLMACHER LOUIS 

A TRUST 

| 

0| 

12/24/2020 

|QC 

14-INTO/OUT 

OF TRUST 

1737.662 

DEED 

0.0 

MANOSKY 

SW 

8190 

ALLMACHER 

P/P 

8,500 

| 

137,310| 

06/01/1989 

[WD 

03-ARM'S LENGTH 

524/622 

OTHER 

0.0 

MANOSKY 

SW 

8190 

ALLMACHER 

P/P 

8,500 

| 

137,310| 

06/01/1989 

[WD 

03-ARM'S LENGTH 

524/622 

OTHER 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

(Zoning: 

Building Permit (s) 

Date 

Number 

Status 

4666 

PORT AUSTIN 

RD 

School: 

ELKTON PIGEON BAYPORT LAKER 

SD 

|ROOFING 

06/17/2013 

|PB130019 

P.R.E. 

100% 

06/15/2013 

RESIDENTIAL STORAGE BUILDI 

05/18/2009 

|09-0 

010 

RECHECK 

ownex’s Name/Rddress 

MAP #: 

05 

16 334 005 

ACCESSORY STRUCTURE 

05/16/2005 

|PB0S0010 

ALLMACHER LOUIS 

A TRUST 

TCV 

’ 

V/TFA: 

. 

1666 DORT AUSTIN RD 

[ 

2026 Est 

26 

700,308 

TCV/ 

486.32 

CASEVILLE 

MI 48725 

| 

X 

| Improved 

| 

Vacant 

Land Value Estimates 

for Land Table OL16W.ON LAKE 

PROPS 

SEC 

16 WEST 

Public 

* Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

Tr 

Decor 

Tot Road 

LAKE FRONT 

100.00 400.00 0.8062 1.1096 

5150 

100 

460,700 

[Tax 

Description 

| 

leraver rosa 

100 Actual Front Feet, 

0.92 Total Acres 

Total Est. Land Value = 

460,700 

|[E 100 

FT OF W 800 FT OF GOVT LOT 

3 

N OF 

| 

los Hwy 

Faved feed 

| Work Description 

for Permit PB130019, 

Issued 06/17/2013: 

REMOVE AND REPLACE 

> 

orm 

ewer 

oper om pre 

i. 

SHINGLES ON EXISTING HOME. 

| 

! 

hd 

| 

|sidewalk 

Work Description for Permit 09-0 010, Issued 05/18/2009: 

12 

X 20 SHED W/12" 

| 

[Water 

FOOTINGS 

| 

Sewer: 

Work Description for Permit PB090010, 

Issued 05/18/2009: BUILD 12' 

BY 20' 

SHED. 

Electric 

|X 

|Gas 

| 

Curb 

| 

|street Lights 

| 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

| 

Level 

| 

Rolling 

| 

Low 

High 

| 

Landscaped 

Swamp 

Wooded 

| 

Pond 

| 

Waterfront 

| 

Ravine 

|Wetland 

L 

Sr 

. 

- 

. 

|Flood Plain 

|Year 

Land] 

Building 

Assessed) 

Board of 

Tribunal/| 

Taxable 

| 

Value 

Value 

Value| 

Review 

Other 

Value 

| 

| 

When 

What 

2026 

230,400 

119,800 

350,200] 

350,200M| 

| 

168,483C 

= 

2025 

184,400 

110,300 

294,700 

| 

164,054C 

|The Equalizer. 

Copyright 

(c) 

1999 

- 2009. 

|Licensed 

To: 

Township 

of Lake, 

County 

of 

2024 

160,800 

203, 6080) 

£61:409 

159, Lazc 

|Huron, 

Michigan 

12023 

149,100 

81,500 

230,600 

151,545¢C 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Residential Building 

1 

of 

1 

Parcel Number: 

3213-016-263-00 

Printed on 

07/21/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

{16} 

Porches/Decks | 

(17) 

Garage 

. 

X 

{Single 

Family 

Eavestrough 

X 

[Gas 

| 

Oil 

Elec. 

Appliance Allow. 

1 

[Interior 

1 

Story | Area|Type 

Year Built: 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

T5610 

Car Capacity: 

Town Home 

0|Front Overhang 

— 

Dishwasher 

2nd/Same 

Stack 

Class: 

C 

Duplex 

0;Other Overhang 

x 

Forced Ax nfo Ducts 

Garbage Disposal 

Two Sided 

2 oe 

ih rom) 

Exterior: 

Brick 

A-Frame 

Foreoq Hot Tater 

s 

Bath Heater 

Exterior 

1 Story 

{ 

OY) 

lgrick Ven.: 

0 

(4) 

Interior 

A 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

¥ 

[Wood 

Frame 

5 

SRRERTIEYT 

Zectric Baseboard 

Hot 

Tub 

Prefab 

1 Story 

Common Wall: 

Detache 

rywa 

i 

aster 

<. 

- 

Unvented Hood 

Prefab 

2 

Story 

Foundation: 

18 

Inch 

Building Style: 

| 

|Paneled 

Wood T&G 

fadiant 

{in-f1o0n) 

Vented Hood 

Heat Circulator 

Finished 

72: 

RANCH 

T 

: 

Electric 

Wa 

eat 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

Trim 

& Decoration 

Space Heater 

Yr Built 

TRemodeisd 

] 

Wall/FL 

Jacuzzi Tub 

Wood Stove 

Mech. 

Doors: 

0 

[Ex 

| 

Jord 

| 

Min 

a 

oor Furnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

525 

1968 

0 

{I 

Lo] 

Forced Heat 

& Cool 

Oven 

% 

Good: 

0 

TTI 

Size 

of Closets 

Heat Pump 

: 

Class: 

C +5 

a 

Condition: 

Average 

N 

. 

Microwave 

Storage Area: 

0 

[Lg [X[0zd 

| 

[Small 

No Heating/Cooling 

Standard Range 

Bffec. 

Age: 

3 

No Conc. 

Floor: 

0 

- 

- 

— 

ert 

Central Ai 

Self 

Clean 

R 

For 

Room List 

Dooxs 

| 

[solid] 

|4.c. 

Hood 

parnace 

Sauna 

an 

Range 

Total 

Base 

New 

: 

336,436 

E.C.F. 

|Bsmnt Garage: 

iBasement 

(5) 

Floors 

Rr 

Trash Compactor 

Total Depr Cost: 

221,654 

X 

1.081 

= 

— 

{1st Floor 

i 

ectric 

Central Vacuum 

Estimated T.C.V: 

239,608 

arpoxr 

rea: 

12nd Floor 

Kitchen: 

100[Amps Service 

Security System 

Roof: 

{Bedroom 

er: 

T 

: 

h 

s 

Other: 

No./Qual. 

of Fixtures 

| Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

RANCH 

Cls 

C 

5 

Blt 1968 

(1) 

Exterior 

TEx. 

[x jozd. 

| 

[Min | (11) 

Heating System: 

Forced Air w/ Ducts 

Wood/Shingle 

(6) 

Ceilings 

I 

— 

: 

Ground Area 

= 1440 

SF 

Floor Area 

= 1440 

SF. 

Aluminum/Vinyl 

No. 

of Elec. Outlets 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=67/100/100/100/67 

X 

Brick 

{Many 

|X lave. 

[Few 

| Building Areas 

13 

PL. 

ing 

Stories 

Exterior 

Foundation 

ize 

Cost New 

Depr. 

Cost 

I 

1 

i 

H 

ory 

Jab NR 

raw. 

ace 

3 — 

[77 Excavation 

Average Fixture (s) 

? 

Total: 

228, 909 

153,386 

(2) 

Windows 

2 

|3 Fixture Bath 

Other Additions/Adjustments 

Many 

Large 

Basement: 

0 

S.F. 

2 Fixture Bath 

Plumbing 

X 

Avg. 

X 

Avg. 

Crawl: 

1440 

§.F. 

Softener, 

Auto 

3 Fixture Bath 

1 

4,788 

3,208 

Few 

Small 

Slab: 

0 

S.F. 

Softener, Manual 

| yater/Sewer 

Height to Joists: 

0.0 

Solar Water Heat 

1000 Gal Septic 

1 

5,014 

3,359 

Wood Sash 

: 

Metal 

Sash 

No Plumbing 

Water Well, 

200 

Feet 

1 

11,297 

7,569 

X 

[Vinyl 

Sash 

(8) 

Basement 

Extra Toilet 

Porches 

X 

|Double Hung 

Conc. 

Block 

Extra Sink 

CCP 

(1 

Story) 

32 

1,180 

791 

; 

; 

Separate Shower 

CGEP 

(1 Story) 

240 

16,018 

10,732 

Horiz. 

Slide 

Poured Conc. 

: 

N 

y 

‘ 

’ 

Ceramic Tile 

Floor 

cpp 

720 

10,339 

6,927 

iCasement 

Stone 

5 

5 

; 

4 

M 

H 

Ceramic Tile Wains | garages 

Double Glass 

Treated Wood 

Ceramic Tub AL 

9 

. 

. 

. 

i. 

‘Patio Doors 

Concrete 

Floor 

vont an uw 

cove 

Class: 

¢ Exterior: 

Brick Foundation: 

18 

Inch 

(Unfinished) 

26.325 

17 

ca 

{Storms 

& Screens 

9 

t 

Finish 

ase 

Cos 

. 

A 

4 

’ 

57 

wer 

(9) 

Basemen 

nis 

(14) 

Water/Sewer 

Class: 

C Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished) 

00 

{Recreation 

SF 

: 

Base 

Cost 

720 

26,964 

14,291 

* 

X [Gable 

[Gambrel 

[Living 

SF 

Public Harner 

Fireplaces 

Hip 

!Mansard 

‘Walkout Doors 

(B) 

Water Well 

Interior 

1 

Story 

1 

5,598 

3,751 

‘Flat 

ished 

‘No Floor 

SF 

1000 

Gal Septic 

Totals: 

336,436 

221,654 

STEELE SRinaT 

Walkout Doors 

(A) 

2000 

Gal Septic 

Notes: 

pha 

ingle 

{10} 

Floor Support 

o 

ECF 

(ON LAKE PROPS SEC 

16) 

1.081 => TCV: 

239,608 

X 

[Metal 

Sorta 

Lump Sum Items: 

Chimney: 

Brick 

Cntr. Sup: 

Unsupported Len: 

*** 

Information herein deemed reliable 

but 

not guaranteed 

**

Parcel Number: 

3213-016-263-00, 

Residential Building 

1 

Printed. on 

07/21/2026 

157 

H] 

cep 

nas 

uC 

1 STORY/CRAWL 

1480s 

2 

w 

81z 

az 

[5] Ee 

280 

0g 

210 

= 

EB 

GARAGE DETACHED 

ter 

lls 

= 

AN CONCRETE 

sss 

= 

53438 

=0 

im 

2 

Crain Link Fance 

ST FIX SH 

ona 5 Gate 

Twos Gates 

Twos Gates 

20 X 12 Wood 

Shed 

ASPHALT 

Patio Slack 

1575 Sg Ft 

2s 

*** 

Information herein deemed reliable 

but 

not guaranteed***

STATE OF MICHIGAN 

« GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Louis A Allmacher 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26.002452 

Township of Lake 

, 

Respondent(s) 

PROOF OF SERVICE 

Valerie McCallum 

states that on 

July 22, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the 

Respondent's Answer 

to Petition relative to the above-captioned matter upon: 

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

Louis A Allmacher 

4666 Port Austin Road 

Caseyville MI 48725 

Date 

NN Coss. 

[Signature of person who is serving/mailing copy] 

Valerie McCallum

Lake Township 

P O Box 429 

Caseville MI 48725

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