Andrew J Geraghty Petitioner V City Of South Haven Respondent

Page 1

202-30 

05/07/2026 01:27 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF SOUTH HAVEN 

MICHELE ARGUE 

539 PHOENIX ST 

SOUTH HAVEN MI 49090 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

GERAGHTY ANDREW J & ASHLEY A 

12102 S QAK PARK AVENUE 

PALOS HEIGHTS IL 60463 

N 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

80-53-715-020-60 

261 BLACK RIVER ST 

C53A6 3-1-17 875-100 865-592 1214-90 1222-13 1659-511 * 

‘UNIT NO. 6 HARBORSIDE CONDOMINIUM TOGETHER 

‘WITH 

A 1/14 INTREST IN THE LAND AS DESCRIBED ON 

THE DEED RECORDED IN LIBER 775, PAGES 737 THROUGH 

TRINCL. 

iii 

: By 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) % 

he, ii 

Thank you for attending this years March Board of Review. The Board has reviey 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 80-53-71 5 W 

Board of Review Comments 

{ hgintoriton you supplied and the data necessary 

[2026 ORIGINAL ASSESSED VALUE 

216,100 

Fr 

[2026 "BOARD OF REVIEW" ASSESSED VALUE' 

4 

216,100 

| 

(if the above amounts are the same, no rvsiggieveienngh) 

[2026 ORIGINAL TAXABLE VALUE & pi 

216,100 

| 

[2026 

"BOARD OF REVIEW" TAXABLE 

216,100 

Hl 

“EE 

| 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at fie 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.html

Page 2

; 

KRORe-30 

oa 

nt en 

Leer 

Petition to Board of Review 

L4035 

This form Ie issued under the wuihority of PA. 206 of 1893, as sanded. Filing i voluntary; however. you may, not appeal 0 the Michigan Tax Tribunal unless you fist protest 

Yo the Board of Review, except when the propery is 

clasified 

as commercial 

al 

rol. or 

Tax Commission unless you first protest 10 the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

"Owner's Name (Please Print or Type) 

ental 

real. You may riot appeal property classification io the Stale 

Peliioner's 

Name (If Other (han Owner. Please Print or Type]

Page 3

6

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: MTT Docket 26-002253

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002253

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of South Haven (VAN BUREN)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Michele

M.I. 

Last Name

Argue

Firm Name (if any)

City Of South Haven

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

539 Phoenix St

City or Town

South Haven

State

 Michigan

ZIP Code

49090

Telephone Number

2696370740

E-mail Address

margue@southhavenmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The Respondent/Representative believes the 2026 State Equalized Value and Taxable Value fairly and accurately represents 50% of the market value. In effect to 

be fair as possible, we would like to make a mutually agreeable appointment date to physically inspect the property under appeal. Please call the Assessor's 

Office at 269-637-0745 to schedule an appointment.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please

Page 3

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 26-002253

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of South Haven (VAN BUREN)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Michele

M.I.

L

Last Name

Argue

Firm Name (if any)

City Of South Haven

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

539 Phoenix Street

South Haven

City or Town

South Haven

State

South Haven

ZIP Code

49090

Telephone Number

2696370740

E-mail Address

margue@southhavenmi.gov

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The Respondent/Representative believes the 2026 State Equalized Value and Taxable Value fairly and accurately represents 50% of the market value. In effect to 

be fair as possible, we would like to make a mutually agreeable appointment date to physically inspect the property under appeal. Please call the Assessor's 

Office at 269-637-0745 to schedule an appointment.

Jurisdictional Issues:

Please check the current classification of property: Real (check one)

 Residential (check one)

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Michele Argue

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 261 Black River STR Revenue

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

APPROVED

 

OWNER STATEMENT

Ashley A. Geraghty

12012 S. Oak Park Avenue

Palos Heights, IL 60463

Please Note: The Owner Payment Date on this statement will always be the last day of the month. The owner payment

processing date is the date you receive the email notification. Payments are usually received within 3 business days of the

email notification depending on your bank.

Beachwalk Properties

426 Phoenix Street

South Haven, MI 49090

Gracie's Getaway

Your Account Summary

Activity: From 08/01/2026 to 08/31/2026

Period

YTD

Balance as of 08/01/2026

$0.00

 

Payment Received

$0.00

$0.00

Gross Reservation Revenue

$8,261.40

$26,734.67

Less Management Commission

($2,028.76)

($6,647.07)

Additional Owner Income

$0.00

$0.00

Owner Charges/Expenses

($305.00)

($1,241.48)

Total Balance Due

$5,927.64

$18,846.12

Payments to Owner

($5,927.64)

($18,846.12)

Balance as of 08/31/2026 (includes minimum required balance)

$0.00

 

Your payment amount of ($5,927.64) has been processed.

Reservations

Res # Type

Guest

Start

End

Nights

Gross Rent

Mgmt Comm

Net Amount

114964 *STA

Voss L

07/30/2026

08/02/2026

3

$1,386.28

($346.57)

$1,039.71

115201 STA

Siegel B

08/03/2026

08/06/2026

3

$1,425.00

($356.25)

$1,068.75

112776 

OwnBlk BW

Clean

Geraghty A

08/06/2026

08/11/2026

5

$0.00

$0.00

$0.00

115096 STA

Mussio T

08/12/2026

08/15/2026

3

$1,518.90

($379.72)

$1,139.18

115615 STA

Smith B

08/16/2026

08/21/2026

5

$2,055.00

($513.75)

$1,541.25

115925 STA

Wayne B

08/21/2026

08/23/2026

2

$541.22

($98.72)

$442.50

115816 STA

Dodson K

08/27/2026

08/31/2026

4

$1,335.00

($333.75)

$1,001.25

Total

23

$8,261.40

($2,028.76)

$6,232.64

* - This reservation carries over into the next statement or carried over from a previous statement.

Owner Charges/Expenses

Posted Date

Type

Description

W.O./REF#

Expense

08/06/2026

[ID: 608453175]

Maintenance

Sliding Closet Door Placed Back On Tracks

41659843

($60.00)

08/11/2026

[ID: 603480326]

Cleaning Fee

Owner Cleaning 112776

($185.00)

08/25/2026

[ID: 608455814]

Maintenance

Light Replaced In Main Living Area With Owner Stock

41853784

($60.00)

TOTAL

($305.00)

Page 2

Payments To Owner

Date

Description

ACH#/CK#

Amount

8/31/26

ACH Paid: for Gracie's Getaway (Owner: Ashley Geraghty)

$5,927.64

TOTAL

$5,927.64

Scheduled Payments

$0.00

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Page 1

PETITIONER'S COMPARABLE MARKET 

AND ECONOMIC EVIDENCE EXHIBIT 

Property Address: 261 Black River Street, South Haven, MI 

Parcel Number: Parcel #80-53-715-020-60 

Proceeding: Michigan Tax Tribunal - Assessment Appeal 

I. Introduction and Subject Property Context 

The subject property, located at 261 Black River Street #6, South Haven, MI, was acquired in 

June 2025 for $415,000. This purchase price represented a composite valuation encompassing 

not solely the real estate asset, but also its established operational positioning and 

income-generating capability as a short-term rental (STR) asset. Subsequent to acquisition, the 

implementation of the City of South Haven's updated short-term rental regulations and overlay 

mapping excluded the subject parcel from the permitted STR zone, imposing severe external 

obsolescence, rendering the license non-transferable, and materially compressing its true cash 

value. 

II. Comparable Sales Market Analysis 

(Post-Ordinance) 

To establish the true market value under the current regulatory climate, the following recent 

arm's-length sales of comparable units—all influenced by the post-overlay market 

reality—demonstrate that the assessor's valuation exceeds true cash value: 

Parcel Number 

Address / 

Location 

Sale Date 

Sale Price 

Comparative Notes 

 

80-53-767-001-

10 

650 Conger ST 

12/01/2025 

$250,000 

Sold .5 miles from 261 

Black River and outside 

STR overlay. Notably, a 

prior sale in the same 

building (Parcel 

#80-53-767-001-60) 

occurred on 07/01/2022 

for the exact same price 

of $250,000, proving 

flat-to-declining value 

stagnation post-overlay.

Page 2

Parcel Number 

Address / 

Location 

Sale Date 

Sale Price 

Comparative Notes 

 

80-53-715-020-

70 

Harborside 

Condominiums 

08/28/2026 

$351,000 

Shares a wall directly with 

the subject unit. Fully 

updated interior, yet closed 

at $351,000, illustrating the 

ceiling of market value 

under current regulatory 

constraints. 

80-53-715-020-

30 

Harborside 

Condominiums 

08/22/2025 

$377,500 

Located within the same 

building as the subject unit, 

capturing immediate 

post-ordinance market 

sentiment. 

III. Analysis of Asset Value, Included Assets, and 

Revenue Impact 

The original purchase of 261 Black River Street #6 in 2025 for $415,000 incorporated critical 

components

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Michigan Tax Tribunal Exhibit - 261 Black River Street Valuation 

Evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

650 CONGER ST

SOUTH HAVEN, MI 49090

Parcel #80-53-767-001-10

Property Owner: BICHRI RACHID & BEROUIL SAMIA

Owner

BICHRI RACHID & BEROUIL SAMIA

72861 8TH AVE

SOUTH HAVEN, MI 49090

Taxpayer

SEE OWNER INFORMATION

Property Class

401 RESIDENTIAL-IMPROVED

School District

SOUTH HAVEN PUBLIC SCHOOLS

Map #

C227A1

User Number Idx

1

User Alpha 1

No Data to Display

User Alpha 3

No Data to Display

Historical District

No

User Alpha 2

No Data to Display

Unit

80-53 CITY OF SOUTH HAVEN

Assessed Value

$65,300

Taxable Value

$65,300

State Equalized Value

$65,300

Date of Last Name Change

06/26/2026

Notes

Not Available

Census Block Group

No Data to Display

Exemption

No Data to Display

Principal Residence Exemption Information

Effective Date

No Data to Display

Previous Year Information

Zoning Code

Land Value

$130,600

Renaissance Zone

No

ECF Neighborhood

No Data to Display

Lot Dimensions/Comments

No Data to Display

Total Acres

Not Available

Land Improvements

$0

Renaissance Zone Expiration Date

No Data to Display

Mortgage Code

No Data to Display

Neighborhood Enterprise Zone

No

C227A1 3-1-17 832-368 896-670 1146-433 1151-407 1298-461 1665-828 1786-972 * UNIT 1 HIGHVIEW CONDOMINIUMS TOGETHER WITH RIGHTS IN THE COMMON ELEMENTS AS DESCRIBED IN

THE MASTER DEED AS RECORDED IN LIBER 1153, PAGES 732 THRU 761 INCLUSIVE AND ANY AMENDMENTS TO SAME. *** SPLIT ON JANUARY 9, 1998 FROM 80-53-767-001-00 FOR 1999.

Date of Last Split/Combine

No Data to Display

Date Form Filed

No Data to Display

Date Created

No Data to Display

Acreage of Parent

0.00

Split Number

0

Parent Parcel

No Data to Display

Number of Splits Left

Not Available

Unallocated Div.s of Parent

0

Unallocated Div.s Transferred

0

Rights Were Transferred

No

Courtesy Split

No

Owner and Taxpayer Information

General Information for Tax Year 2026

Principal Residence Exemption

June 1st

Final

2026

0.0000%

0.0000%

Year

MBOR Assessed

Final SEV

Final Taxable

2025

$65,300

$65,300

$65,300

2024

$65,300

$65,300

$65,300

2023

$65,300

$65,300

$65,300

Land Information

Lot(s)

Frontage

Depth

No lots found.

 

Total Frontage:  0.00 ft

Average Depth:  0.00 ft

Legal Description

Land Division Act Information

Sale History

Sale Date

Sale Price Instrument Grantor

Grantee

Terms of Sale

Liber/Page Comments

12/01/2025

$250,000.00 WD

IDK REAL ESTATE INVESTMENTS LLC

BICHRI

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Parcel Number - 80-53-767-001-10 _ Van Buren County _ BS&A Online

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

650 CONGER ST #6

SOUTH HAVEN, MI 49090

Parcel #80-53-767-001-60

Property Owner: FAUX ADELBERT

Owner

FAUX ADELBERT

ODONNELL MARY

650 CONGER ST # 6

SOUTH HAVEN, MI 49090

Taxpayer

SEE OWNER INFORMATION

Property Class

401 RESIDENTIAL-IMPROVED

School District

SOUTH HAVEN PUBLIC SCHOOLS

Map #

C227A6

User Number Idx

1

User Alpha 1

No Data to Display

User Alpha 3

No Data to Display

Historical District

No

User Alpha 2

No Data to Display

Unit

80-53 CITY OF SOUTH HAVEN

Assessed Value

$120,600

Taxable Value

$97,836

State Equalized Value

$120,600

Date of Last Name Change

07/13/2022

Notes

Not Available

Census Block Group

No Data to Display

Exemption

No Data to Display

Principal Residence Exemption Information

Effective Date

06/19/2023

Previous Year Information

Zoning Code

Land Value

$241,200

Renaissance Zone

No

ECF Neighborhood

No Data to Display

Lot Dimensions/Comments

No Data to Display

Total Acres

Not Available

Land Improvements

$0

Renaissance Zone Expiration Date

No Data to Display

Mortgage Code

No Data to Display

Neighborhood Enterprise Zone

No

C227A6 3-1-17 832-368 896-670 1146-433 1151-407 1213-688 1456-167 1740-703 *** UNIT 6 HIGHVIEW CONDOMINIUMS TOGETHER WITH RIGHTS IN THE COMMON ELEMENTS AS DESCRIBED

IN THE MASTER DEED AS RECORDED IN LIBER 1153, PAGES 732 THRU 761 INCLUSIVE AND ANY AMENDMENTS TO SAME. *** SPLIT ON JANUARY 9, 1998 FROM 80-53-767-001-00 FOR 1999.

Date of Last Split/Combine

No Data to Display

Date Form Filed

No Data to Display

Date Created

No Data to Display

Acreage of Parent

0.00

Split Number

0

Parent Parcel

No Data to Display

Number of Splits Left

Not Available

Unallocated Div.s of Parent

0

Unallocated Div.s Transferred

0

Rights Were Transferred

No

Courtesy Split

No

Owner and Taxpayer Information

General Information for Tax Year 2026

Principal Residence Exemption

June 1st

Final

2026

100.0000%

100.0000%

Year

MBOR Assessed

Final SEV

Final Taxable

2025

$116,800

$116,800

$95,264

2024

$106,800

$106,800

$92,400

2023

$88,000

$88,000

$88,000

Land Information

Lot(s)

Frontage

Depth

No lots found.

 

Total Frontage:  0.00 ft

Average Depth:  0.00 ft

Legal Description

Land Division Act Information

Sale History

Sale Date

Sale Price Instrument Grantor

Grantee

Terms of Sale

Liber/Page

Comments

07/06/2022 $250,000.00 WD

MACLUCKIE ROSEMARY R TRUST FAUX ADELBERT

03-ARM'S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Parcel Number - 80-53-767-001-60 _ Van Buren County _ BS&A Online

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

2026 PROPERTY TAX APPEAL SUMMARY

A Case for Adjusting the State Equalized Value (SEV)

Property Address:

261 Black River St #6

South Haven, MI

Property Owners: Andrew & Ashley Geraghty 

Parcel Code: 80-53-715-020-60 

Valuation Timeline & The Discrepancy

2025 SEV

PURCHASE (June 11, 2025)

2026 SEV & MARKET VALUE

$190,500

$415,000

$216,100 (SEV)

(Prior to Purchase)

(Included furniture & bookings)

$432,200 (Market Value)

The 2026 Assessed Market Value is $216,100 (approx. 4%) higher than the 

June 2025 purchase price that included contents and revenue from rentals. 

This increase lacks justification based on included assets, comparable sales, 

and shifting market conditions. 

Core Arguments for a Lower Assessment

1.

Purchase Included Non-Real Es-

tate Assets

The $415,000 purchase price does not rep-

resent pure real estate value. The trans-

action included substantial personal prop-

erty and business revenue:

• Contents included: Furniture, electron-

ics, and bedding.

• Guaranteed Revenue:

Active Short-

Term Rental (STR) bookings were already

placed and transferred to the buyers at

closing.

*These non-assessable elements inflated the

baseline purchase price.

2. Direct Comparable Sale in Build-

ing

A highly relevant comparable sale oc-

curred in the exact same building just

two months after our purchase, reflecting

the true, stabilized real estate value.

• Parcel Number: 80-53-715-020-30

*This $377k sale strongly contradicts the city’s

$432,200 valuation.

Comparable Sale (August 22, 2025): 

• Price: $377,000

Page 2

3. STR Market Oversupply & Falling

Values

The lifting of the STR licensing moratorium

has flooded the market with supply, shift-

ing South Haven into a confirmed buyer’s

market.

2026 Market Data: According to Real- 

tor.com (Q1 2026), the median listing price 

in South Haven saw a massive 16.6% de- 

crease year-over-year, and days on mar- 

ket increased by 27%. 

As supply dras- 

tically increases, property values are ac- 

tively falling, not rising. 

4. Unjustified 4% Value Increase

The city’s assessment claims our specific

property value increased by over 4% (an

additional $17,200) since June 2025.

Contradictory Metrics:

The Michigan

State Tax Commission set the 2026 Infla-

tion Rate Multiplier at just 2.7%. Further-

more, Zillow (April 2026) places the aver-

age

Page 3

261

Page 4

C53

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Andrew

M.I.

J

Last Name

Geraghty

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

12102 S Oak Park Ave

City or Town

Palos Heights

State

Illinois

ZIP Code

60463

Telephone Number

7083341654

E-mail Address

andrewjgeraghty@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street)

261 Black River St #6

City or Town

South Haven

County

Van Buren

State

Michigan

ZIP Code

49090

Taxing Authority (City or Township)

City Of South Haven (VAN BUREN)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The current assessed market value of $432,200 ($216,100 SEV) is artificially inflated. 

This valuation fails to deduct the value of transferred personal property and pre-booked STR revenue from the initial sale in 2025 which was $415,000 (-$17,000 

under valuation). 

The valuation also ignores a $377,000 direct comparable sale within the same building later in the year, and contradicts the downward pricing pressure caused by 

the lifted STR moratorium in South Haven.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

80-53-715-020-60

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

216100

Current Taxable Value as established by the Board of Review:

216100

What do you believe is the fair market value?

377000

Multiply the True Cash Value by .5 and

Page 3

STATE

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Andrew J Geraghty,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002253

City Of South Haven,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 9, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Andrew J Geraghty,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002253

City Of South Haven,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The

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Page 1

SOLD AUG 28, 2026

Floor Plans

Street View

Redesign

43 photos

Feed

Overview

Sale & tax history

Property details

Neighborhood

Climate

Favorite

Edit Facts

Share

Buy ▾

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City, Address, School, Agent, Z

Page 2

SOLD ON AUG 2026

$351,000

2 bd •

• 1,041 sq ft

261 Black River St Unit G, South Haven, MI 49090

Is this your home?

Track this home’s value and nearby sales activity

I'm the owner

1.5 ba

About this home

Talk about location! This Harborside unit is situated right between Lake Michigan access

and downtown South Haven and has partial Black River views! Meticulously maintained,

just about everything has been beautifully updated - kitchen with new cabinetry, quartz

counters and stainless appliances plus both bathrooms have been completely remodeled

with Kohler fixtures. New flooring throughout. And a new furnace in 2023! There is a deck

off the living room AND the primary bedroom with river views. There is an indoor pool/hot

tub for year round use and designated parking spaces for 2 cars. A perfect place to relax

and unwind.

Show less

Condo

Property Type

1986

Year Built

$337

Price/Sq.Ft.

$275/mo

HOA Dues

Listed by Debbie Ehrlich • Greenridge Realty South Haven

Bought with Lake and Luxury Homes by Ryan D Green • Green Towne Coastal Realty

Redfin checked: 4 hours ago • Source: SW Michigan MLS #26029736

Redfin Estimate

$366,753

$16K since sold in August 2026

$14K since August

This home's estimate is 15% lower than the average sale price ($432K)

of 6 comparable homes.

Recently sold homes

Estimate history

Homes for sale

$450,000

2 beds 2 baths 1,016 sq ft

i i

A

$485,000

2 beds 2 baths 1,084 sq ft

i i

B

$400,00

2 beds 1.5 b

Estimated sale price

$349,000 – $422,000

Reach more buyers when you sell with

Redfin. Plus, you'll save $3,668 in

fees.

Schedule a selling consultation

SOLD AUG 17, 2026

SOLD JUL 31, 2026

SOLD JUL 24, 2

Page 3

Claim this home to receive a free report every month

with insights on the changing estimate.

I own 261 Black River St Unit G

516 Williams St #5, South Haven, MI 49090

516 Williams St #10, South Haven, MI…

5576 N Water

E

Map data ©2026

Market trends in 49090, MI

Last updated August 2026

Buyer's

Market

Seller's

Market

Sale-to-List Price

97.9%

+1.2% MoM

Median sale price

$425K

$17K MoM

Avg. days on market

41d

0

Page 4

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 80-53-715-020-70 Photos and Real Estate Listing

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

261 BLACK RIVER ST

SOUTH HAVEN, MI 49090

Parcel #80-53-715-020-70

Property Owner: JONES DEBORAH ANNE

Owner

JONES DEBORAH ANNE

261 BLACK RIVER ST 7 AKA UNIT G

SOUTH HAVEN, MI 49090

Taxpayer

SEE OWNER INFORMATION

Property Class

401 RESIDENTIAL-IMPROVED

School District

SOUTH HAVEN PUBLIC SCHOOLS

Map #

C53A7

User Number Idx

1

User Alpha 1

No Data to Display

User Alpha 3

No Data to Display

Historical District

No

User Alpha 2

No Data to Display

Unit

80-53 CITY OF SOUTH HAVEN

Assessed Value

$216,100

Taxable Value

$138,795

State Equalized Value

$216,100

Date of Last Name Change

09/08/2026

Notes

Not Available

Census Block Group

No Data to Display

Exemption

No Data to Display

Principal Residence Exemption Information

Effective Date

09/20/2013

Previous Year Information

Zoning Code

Land Value

$432,200

Renaissance Zone

No

ECF Neighborhood

No Data to Display

Lot Dimensions/Comments

No Data to Display

Total Acres

Not Available

Land Improvements

$0

Renaissance Zone Expiration Date

No Data to Display

Mortgage Code

No Data to Display

Neighborhood Enterprise Zone

No

C53A7 3-1-17 782-270 940-815 950-915 1042-803 1186-866 1500-712 1704-682 1798-181 *** UNIT NO. 7 HARBORSIDE CONDOMINIUM TOGETHER WITH A 1/14 INTREST IN THE LAND AS

DESCRIBED ON THE DEED RECORDED IN LIBER 775, PAGES 737 THROUGH 772 INCL.

Date of Last Split/Combine

No Data to Display

Date Form Filed

No Data to Display

Date Created

No Data to Display

Acreage of Parent

0.00

Split Number

0

Parent Parcel

No Data to Display

Number of Splits Left

Not Available

Unallocated Div.s of Parent

0

Unallocated Div.s Transferred

0

Rights Were Transferred

No

Courtesy Split

No

Owner and Taxpayer Information

General Information for Tax Year 2026

Principal Residence Exemption

June 1st

Final

2026

0.0000%

0.0000%

Year

MBOR Assessed

Final SEV

Final Taxable

2025

$190,500

$190,500

$135,147

2024

$152,600

$152,600

$131,084

2023

$132,200

$132,200

$124,842

Land Information

Lot(s)

Frontage

Depth

No lots found.

 

Total Frontage:  0.00 ft

Average Depth:  0.00 ft

Legal Description

Land Division Act Information

Sale History

Sale Date

Sale Price Instrument

Grantor

Grantee

Terms of Sale

Liber/Page

Comments

08/28/2026

$351,000.00 WD

CARNIELLO MICHAEL L & SUSAN

JONES DEBORAH ANNE

03-ARM'S LENGTH

1798-181

 

08/04/2020

$205,000.00 WD

TURNER CONSTANCE

CARNIELLO

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Parcel Number - 80-53-715-020-70 _ Van Buren County _ BS&A Online

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Esri Community Maps Contributors | © OpenStreetMap, Microsoft | Esri | TomTom | Garmin | SafeGraph | GeoTechnologies, Inc | METI/NASA | USGS | EPA | NPS | US

Census Bureau | USDA | USFWS

Short Term Rental Overlay Zone

https://southhaven.maps.arcgis.com/apps/instant/interactivelegend/

index.html?appid=f2f5f518c9754235a21a4e92de65b7b0

Harborside Condos

Short Term Rental

Overlay Distract

enacted in 2025

Page 2

City of South Haven

Parcels

Short Term Rental Overlay Zone

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Andrew G <andrewjgeraghty@gmail.com>

We need your help

1 message

Susan Carniello <dejasue59@gmail.com>

Sat, Jul 25, 2026 at 3:16 PM

To: Cynthia Carr <carr.arundel@gmail.com>, Christine Norland <chrisnorland@comcast.net>, Ed Maas <edmaas@charter.net>, Greg Graham

<gregggraham@hotmail.com>, Jim Starks <jrstarks@aol.com>, Julie Boender <jboender@kcsa.org>, Kathryn Hamlin <kwalsh621@gmail.com>, Laurie Fleming

<laurie@lasrmanagement.com>, Leif Norland <leif.norland@gmail.com>, Maryann Graham <maryann.graham@comcast.net>, LASR Office

<office@lasrmanagement.com>, Paula Maas <pmaas1011@gmail.com>, Peggy Maas <peggymaas@comcast.net>, Ryan Boender <ryan@sackettsflooring.com>,

Sean Hamlin <sean.hamlin@gmail.com>, Susan Carniello <dejasue59@gmail.com>, Tom Gajda <tomgajda@comcast.net>, annagajda@comcast.net,

movnmilk@gmail.com, aschicago300@yahoo.com, dmsimon2000@gmail.com, classietouch@hotmail.com, Andrew G <andrewjgeraghty@gmail.com>,

"AshleyAGeraghty@gmail.com" <ashleyageraghty@gmail.com>

Hello Homeowners,

As some of you know, Mike and I are trying to sell our condo unit and because we've never rented, we are not included in the short term rental (STR) boundary line.

The only objections from prospect buyers are that the unit is too small for year round living and that it cannot be used as a STR.  I know there was an attempt in

May of 2025 to ask the city council to include all of Harbor Side in the STR map and that nothing happened. I have written the city council and the mayor,

separately, and have had a dismal response.  

I'm asking for everyone's help in getting this STR map changed because right now we are the only one's confronting this issue. We may be forced to drastically

lower our price which will be used for comparison for future sales. We would appreciate you all writing the city council to ask that they include all of Harbor Side in

the STR map so that everyone has the option to rent. There is a city council meeting on Monday, Aug 3 at 7:00pm if anyone wants to attend; we will be there to

speak during the public comment portion.

Thank you for your help,

Sue and Mike Carniello

261-G

South Haven City Council. 

citycouncil@south-haven.com

FYI 

The City Council has approved the property at 285 Black River for the development of a multi family unit; condos or

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Market Testimonial from Parcel #80-53-715-020-70

Document Type: Evidence

Attachment File Name: Short Term Rental Overlay Zone

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

202-30 

05/07/2026 01:27 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF SOUTH HAVEN 

MICHELE ARGUE 

539 PHOENIX ST 

SOUTH HAVEN MI 49090 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

GERAGHTY ANDREW J & ASHLEY A 

12102 S QAK PARK AVENUE 

PALOS HEIGHTS IL 60463 

N 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

80-53-715-020-60 

261 BLACK RIVER ST 

C53A6 3-1-17 875-100 865-592 1214-90 1222-13 1659-511 * 

‘UNIT NO. 6 HARBORSIDE CONDOMINIUM TOGETHER 

‘WITH 

A 1/14 INTREST IN THE LAND AS DESCRIBED ON 

THE DEED RECORDED IN LIBER 775, PAGES 737 THROUGH 

TRINCL. 

iii 

: By 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) % 

he, ii 

Thank you for attending this years March Board of Review. The Board has reviey 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 80-53-71 5 W 

Board of Review Comments 

{ hgintoriton you supplied and the data necessary 

[2026 ORIGINAL ASSESSED VALUE 

216,100 

Fr 

[2026 "BOARD OF REVIEW" ASSESSED VALUE' 

4 

216,100 

| 

(if the above amounts are the same, no rvsiggieveienngh) 

[2026 ORIGINAL TAXABLE VALUE & pi 

216,100 

| 

[2026 

"BOARD OF REVIEW" TAXABLE 

216,100 

Hl 

“EE 

| 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at fie 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.html

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002253

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: MBOR Decision 80-53-715-020-60_69518153-a32b-488f-9bb3-

6882e8cd2803

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

2026 PROPERTY TAX APPEAL SUMMARY

A Case for Adjusting the State Equalized Value (SEV)

Property Address:

261 Black River St #6

South Haven, MI

Property Owners: Andrew & Ashley Geraghty 

Parcel Code: 80-53-715-020-60 

Valuation Timeline & The Discrepancy

2025 SEV

PURCHASE (June 11, 2025)

2026 SEV & MARKET VALUE

$190,500

$415,000

$216,100 (SEV)

(Prior to Purchase)

(Included furniture & bookings)

$432,200 (Market Value)

The 2026 Assessed Market Value is $216,100 (approx. 4%) higher than the 

June 2025 purchase price that included contents and revenue from rentals. 

This increase lacks justification based on included assets, comparable sales, 

and shifting market conditions. 

Core Arguments for a Lower Assessment

1.

Purchase Included Non-Real Es-

tate Assets

The $415,000 purchase price does not rep-

resent pure real estate value. The trans-

action included substantial personal prop-

erty and business revenue:

• Contents included: Furniture, electron-

ics, and bedding.

• Guaranteed Revenue:

Active Short-

Term Rental (STR) bookings were already

placed and transferred to the buyers at

closing.

*These non-assessable elements inflated the

baseline purchase price.

2. Direct Comparable Sale in Build-

ing

A highly relevant comparable sale oc-

curred in the exact same building just

two months after our purchase, reflecting

the true, stabilized real estate value.

• Parcel Number: 80-53-715-020-30

*This $377k sale strongly contradicts the city’s

$432,200 valuation.

Comparable Sale (August 22, 2025): 

• Price: $377,000

Page 2

3. STR Market Oversupply & Falling

Values

The lifting of the STR licensing moratorium

has flooded the market with supply, shift-

ing South Haven into a confirmed buyer’s

market.

2026 Market Data: According to Real- 

tor.com (Q1 2026), the median listing price 

in South Haven saw a massive 16.6% de- 

crease year-over-year, and days on mar- 

ket increased by 27%. 

As supply dras- 

tically increases, property values are ac- 

tively falling, not rising. 

4. Unjustified 4% Value Increase

The city’s assessment claims our specific

property value increased by over 4% (an

additional $17,200) since June 2025.

Contradictory Metrics:

The Michigan

State Tax Commission set the 2026 Infla-

tion Rate Multiplier at just 2.7%. Further-

more, Zillow (April 2026) places the aver-

age

Page 3

261

Page 4

C53

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Andrew

M.I.

J

Last Name

Geraghty

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

12102 S Oak Park Ave

City or Town

Palos Heights

State

Illinois

ZIP Code

60463

Telephone Number

7083341654

E-mail Address

andrewjgeraghty@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street)

261 Black River St #6

City or Town

South Haven

County

Van Buren

State

Michigan

ZIP Code

49090

Taxing Authority (City or Township)

City Of South Haven (VAN BUREN)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The current assessed market value of $432,200 ($216,100 SEV) is artificially inflated. 

This valuation fails to deduct the value of transferred personal property and pre-booked STR revenue from the initial sale in 2025 which was $415,000 (-$17,000 

under valuation). 

The valuation also ignores a $377,000 direct comparable sale within the same building later in the year, and contradicts the downward pricing pressure caused by 

the lifted STR moratorium in South Haven.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

80-53-715-020-60

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

216100

Current Taxable Value as established by the Board of Review:

216100

What do you believe is the fair market value?

377000

Multiply the True Cash Value by .5 and

Page 3

STATE

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