EXHIBIT A- summary of construction costs.pdf
Westbrook Farmstead Ministry Petitioner V Township Of Lowell Respondent · 26-000397-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
1 EXHIBIT A – CONSTRUCTION COST SUMMARY (As of Tax Day: December 31, 2025) Property Address: 14279 Oberley Dr. SE Lowell, MI 49331 Parcel Number: 41-20-400-050 Owner/Appellant: Westbrook Farmstead Ministry I. PURPOSE OF EXHIBIT This exhibit provides a summary of the actual out-of-pocket construction costs incurred for improvements to the subject property as of Tax Day, December 31, 2025. These figures reflect the true physical condition and measurable progress of the structure in accordance with MCL 211.27(1) and MCL 211.34d(1)(q). II. CONSTRUCTION COST SUMMARY Category Vendor / Source Amount ($) Electrical Home Depot / Menards $8795.33 Plumbing HDP, Menards, Etna $5,599.93 HVAC Etna, Johnson Supply $10,240.00 TOTAL $24,635.26 III. SUPPORTING DOCUMENTATION These documents substantiate the above totals. Full documentation is available and can be provided upon request. IV. STATEMENT OF CONDITION AS OF TAX DAY As of December 31, 2025, the structure was in a “dried-in” condition only, with the following characteristics: No siding installed No interior finishes (drywall, flooring, trim, cabinetry)
Page 2
2 No completed occupancy-ready systems Rough mechanical, electrical, and plumbing only Accordingly, the property remained incomplete and non-habitable as of Tax Day. V. VERIFICATION I certify that the amounts stated herein represent the actual costs incurred for construction completed as of December 31, 2025, and are true and accurate to the best of my knowledge and declare under the penalty of perjury to be true and accurate. Authorized Representative Kathy Sawyer-Hecksel Westbrook Farmstead Ministry Date: ________________________ VI. LEGAL BASIS This exhibit supports the requirement that property be assessed based on its actual physical condition as of Tax Day under MCL 211.27(1). Further, under MCL 211.34d(1)(q), the value of new construction must be based on the true cash value of the actual improvements, not speculative or completed market value. Respectfully submitted, Westbrook Farmstead Ministry