Kevin Michael Marsee Petitioner V Township Of Fenton Respondent

Page 1

Section 4 ANSWER: 

The subject property is located within the gated community of Chateaux Du Lac in Fenton Township, 

Genesee County, Michigan. Chateaux Du Lac is a unique residential development that offers 

amenities owned and maintained by the association, including a clubhouse, swimming pool, tennis 

courts, waterfront common areas, and extensive wooded surroundings along Silver Lake. It is the 

only gated community within Fenton Township with these types of privately owned community 

amenities. 

All units within Chateaux Du Lac are granted riparian rights, including designated docking and 

mooring privileges. Although most individual unit boundaries do not physically extend to the water's 

edge, the waterfront areas are maintained as common elements. Unit owners nevertheless enjoy 

water access, docking rights, and lake views. As a result, valuation of these units is based on a 

backlot/waterview front foot rate that recognizes the market value contribution of riparian access 

and associated lake privileges. There are a total of 42 units/lots and a maximum 80 boat slips 

approved. 

The subject is an interior unit that benefits from views of the common waterfront areas and 

possesses the same riparian rights, docking, and mooring privileges afforded to other property 

owners within the development. These features are not commonly available in typical subdivision lots 

and contribute significantly to the property's market value. 

The petitioner references two vacant lots within Chateaux Du Lac, including the subject property and 

one additional vacant lot. These lots are among the smallest and least desirable sites within the 

development because they were among the final lots remaining after the subdivision was established 

in 1986. While there are other lots within the development of similar size (approximately 0.18 to 0.19 

acres) and several additional lots in the 0.22-acre range, the larger sites generally command greater 

market appeal. The subject's smaller size has been considered in the assessment process. As the 

value on the land is weighted heavily on the amenities and riparian rights. 

The Township's land study established a value of approximately $161,000 for properties possessing 

riparian rights, docking, and mooring access on Silver Lake and Marl Lake. This value was derived 

through analysis of both vacant land sales and the land residual method due to the limited number 

of vacant land transactions involving comparable riparian rights. 

The two vacant lot sales referenced by the petitioner were not utilized in the Township's valuation 

study because they were not considered representative market sales for properties possessing similar 

riparian rights and amenities. It is reasonable to conclude that these sales reflected the diminished 

market demand associated with being among the final remaining lots in the subdivision and their 

relatively inferior characteristics compared to larger, more desirable sites. 

The petitioner also relied upon vacant land sales lacking comparable riparian rights, docking and 

mooring privileges, gated community benefits, and neighborhood amenities. No adjustments were

Page 2

made to account for these significant differences. The Township's analysis indicates that comparable 

non-riparian subdivision lots range in value from approximately $70,000 to $78,500. Applying 

market-supported adjustments for gated community amenities and riparian docking and mooring 

rights results in a value conclusion of approximately $91,000. 

The Township acknowledges that the subject is a smaller lot and may not accommodate the larger 

homes found elsewhere within the development. Existing residences range from approximately 1,684 

square feet to 9,530 square feet of living area, with building footprints ranging from approximately 

1,284 square feet to 6,554 square feet. However, the subject is buildable and not considered 

unbuildable. Based on current Township setback requirements of 30 feet in the front yard, 35 feet in 

the rear yard, and 10 feet along each side yard, the estimated buildable footprint is approximately 41 

feet by 55 feet, or approximately 2,200 square feet. 

The subdivision is currently served by a shared well system that has experienced operational and 

water quality issues in recent years. The State of Michigan has not approved the installation of an 

additional shared well system within the development. Due to ongoing concerns regarding water 

quality and system reliability, public water service is in the process of being been extended to this 

subdivision. The expansion of public water infrastructure was undertaken to address the necessity for 

a safe and reliable water supply and will ultimately benefit properties within the development. 

While the petitioner references the purchase price of the subject property, the Township's 

assessment is based upon the market data available and analyzed as part of its valuation process. 

The market evidence supports a value conclusion that exceeds the property's purchase price. 

However, given the subject's unique characteristics and smaller lot size, the Township acknowledges 

that an individual review of the property may be appropriate. The Assessor welcomes the 

opportunity to discuss the matter further with the petitioner.

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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

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002725

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Fenton (GENESEE)

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

Julia

M.I. 

L

Last Name

Wilson

Firm Name (if any)

Charter Township of Fenton

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

12060 Mantawauka Dr

City or Town

Fenton

State

 Michigan

ZIP Code

48430

Telephone Number

8106293445

E-mail Address

jwilson@fentontownship.org

 

 

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:

See attached

 

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 explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

06-28-676-028

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

83000

Current Taxable Value as established by the Board of Review:

83000

What do you believe is the fair market value?

166000

What do you believe is the taxable value?

115994

 

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

Respondent’s Signature: 

/s/ Julia L WIlson

Attorney or Authorized Agent’s Signature:

/s/

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

Addendum A to Petition to Board of Review 

06-28-676-028 

52 Chateaux Du Lac 

Unit 28 

(Vacant) 

Reason for Protest 

The current assessment of $83,000 Taxable Value ($168,000 market value) is not reflective 

of the current market value of comparable properties, or True Cash Value (TCV). 

Chateaux Du Lac Vacant Land Sales 

Since there are only a few vacant sites in Chateau Du Lac, itis not possible to provide a 

wide range of recent sales. 

In the last year, 56 Chateaux Du Lac sold for $65,000. 

We 

purchased the subject site for $55,000 in February of 2025. 

Fenton Township Vacant Land Sales 

I have included an MLS PRD report that shows recent Fenton Twp vacant land sales with 

the following search criteria: 

= 

AllFenton Township VL sales in the last 365 days 

- 

Exclude Waterfront and Golf frontage 

- 

Sites with 1 acre or less 

The attached report shows all properties in Fenton Twp sold in the last year that might be 

considered comparable. The most expensive property is $75,000 and the range of 

properties that have lake privileges / access is $50,000 to $75,000. 

56 Chateaux Du Lacis 

included in this list and sold for $65,000. The recent sold properties clearly indicate a 

range of True Cash Value for the subject property to be in that range. 

Attempts to Sell the Subject Property 

The previous owners attempted twice to sell the subject property. 

Since the property was 

on the market for a total of 1,160 days (over 3 years) since September of 2020, itis obvious 

that the recent sale price genuinely represented the True Cash Value from February of 

2025 and that the sale was not a distressed sale. (See Addendum C)

Page 2

Addendum A to Petition to Board of Review 

PAGE 2 

06-28-676-028 

52 Chateaux Du Lac 

Unit 28 

(Vacant) 

Factors affecting the True Cash Value of the Subject Property 

- 

Avariance is required to build on the subject property. 

The lot size is.19 acre — 

the smallest of the comparable sold properties — and the township has a 

maximum lot coverage rate of 30% of the property. 

To build a reasonable sized 

home no larger than the adjacent homes, a variance is required for both lot 

coverage and frontage setbacks. 

The previous owners applied for a variance on 

two separate occasions to build a reasonable sized home (2,200 sq. ft.). Clients 

interested in purchasing the property were deterred from the site as a result; the 

value of the property is negatively affected by this requirement. 

The Chateaux Du Lac community is currently in discussions to have city water 

brought to the the community to replace the current community well. The cost 

for this per unit is estimated to be $49,300 (Addendum D). 

Inour area, the 

average single family home private well runs around $10,000 to install. 

The cost 

to hookup an existing new home to adjacent city water is less than that cost. 

So 

the additional cost does not add any additional value to the subject property 

since the community already has a well system. 

The requirement of paying 

$49,300 to replace the existing water only detracts from the True Cash Value. 

Summary 

The previous owners purchased the property for $70,000 on July 2,2018. 

The property was 

listed for sale from 9/7/20 to 4/1 6/23 and again on 6/5/24 with listing prices between 

$79,900 and $87,900. 

A neighboring site sold for $65,000 and the subject property sold for 

$55,000 in the same timeframe, after the owners realized the development complexity 

and additional cost of the water system, now estimated at a cost $2,500 per year plus 

interest. 

As both of these factors detract from the TCV, 

| believe that the current market 

value to $50,000 and taxable value to be $25,000.

Page 3

2026 BOARD OF REVIEW DECISION “= 

FROM 

CHARTER TOWNSHIP OF FENTON 

JULIA L. WILSON 

12060 MANTAWAUK 

A DR 

FENTON, MI 

48430 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

d legal description optional): 

MARSEE, KEVIN M & KAREN D 

5) 

11507 PRINCEWOOD CIR 

06-28-676-028 

FENTON MI 48430 

52 CHATEAUX DU LAC 

UNIT 28 CHATEAU DU LAC CONDOMINIUM (93) 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

iE 

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 

06-28-676-028 

Petition 

#: M48 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

DENIED- FAIR MARKET VALUE DUE TO AMENTITIES IN SUBDIVISION WITH RIPARIAN RIGHTS -DOCKING AND MOORING 

RIGHTS ALONG WITH CLUBHOUSE POOL AND TENNIS COURTS 

[2026 ORIGINAL ASSESSED VALUE 

83,000 

RE 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

83,000 

5 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

83,000 

= 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

83,000 

BH 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

= 

If you disagree with the decision of the Board of Review regarding the above decision, further appeal may be made to the Michigan Tax 

Tribunal by filing 

a PROPERTY TAX APPEAL PETITION FORM 

to the Michigan Tax Tribunal. Forms can be found at 

www.michigan.gov/taxtrib under appeal forms 

Deadline for filing to Tribunal is May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial 

Personal and Utility Personal Property. 

Deadline to Tribunal is July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

Michigan Tax Tribunal 

State Tax Commission 

P.O. Box 30232 

Classification Appeals 

Lansing, MI 48909 

P.0.Box 30471 

Lansing MI 48909

Page 4

ABDENDOM 

B 

FenToN TWP 

VACANT 

SALES 

978 Sugar Maple Court, Fenton 48430-9680 

S Price: 

$35,900 

20251014077 

Status: 

SOLD 

Stat Dt: 

12/12/25 

H orice: 

$44,999 

County:

Page 5

ANE

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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

Kevin

M.I.

Michael

Last Name

Marsee

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

11507 Princewood Circle

City or Town

Fenton Township

State

 Michigan

ZIP Code

48430-9663

Telephone Number

2489339400

E-mail Address

kevin@prow.us

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

N/A 

Property Address (No., Street)

52 Chateaux Du Lac

Unit 28 Chateau Du Lac Condominium (93)

City or Town

Fenton

County

Genesee

State

Michigan

ZIP Code

48430

Taxing Authority (City or Township)

Township Of Fenton (GENESEE)

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 assessment of $83,000 Taxable Value ($168,000 market value) of this vacant lot is not reflective of the current market value of comparable properties, 

or True Cash Value. The current market value or TCV is substantially less than the Taxable value due to (1) regional lot sales and of past sales in the subject 

community (including the subject property) for $65,000 and $55,000, (2) negative impact by a new assessment of $49,300 to replace the current community well 

system without any additional benefit to the owners, (3) additional costs and variances required to build, and (4) recent attempts for many years to sell the 

property for less than half of the current taxable value. The Board of Review Denied the petition with the Comments "FMV due to amenities in subdivision with 

riparian rights, docking and mooring rights along with clubhouse pool and tennis courts" This lot is not a lakefront lot. Amenities provided are paid for by 

expensive association fees. Analyzing comparable proprties and Advertising the site for sale (for years) without a sale exemplifies a true understanding of both 

positive a negative factors affecting the site and that is in fact how you can determine the actual TCV.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06-28-676-028

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

83000

Current Taxable Value as established by the Board of Review:

83000

What do you believe is the fair market value?

65000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

32500

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

32500

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

 

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

Petitioner’s Signature: 

/s/ Kevin M Marsee

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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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

Kevin Michael Marsee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002725

Township Of Fenton,

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: October 1, 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

Kevin Michael Marsee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002725

Township Of Fenton,

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: October 1, 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

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

Addendum A to Petition to Board of Review 

06-28-676-028 

52 Chateaux Du Lac 

Unit 28 

(Vacant) 

Reason for Protest 

The current assessment of $83,000 Taxable Value ($168,000 market value) is not reflective 

of the current market value of comparable properties, or True Cash Value (TCV). 

Chateaux Du Lac Vacant Land Sales 

Since there are only a few vacant sites in Chateau Du Lac, itis not possible to provide a 

wide range of recent sales. 

In the last year, 56 Chateaux Du Lac sold for $65,000. 

We 

purchased the subject site for $55,000 in February of 2025. 

Fenton Township Vacant Land Sales 

I have included an MLS PRD report that shows recent Fenton Twp vacant land sales with 

the following search criteria: 

= 

AllFenton Township VL sales in the last 365 days 

- 

Exclude Waterfront and Golf frontage 

- 

Sites with 1 acre or less 

The attached report shows all properties in Fenton Twp sold in the last year that might be 

considered comparable. The most expensive property is $75,000 and the range of 

properties that have lake privileges / access is $50,000 to $75,000. 

56 Chateaux Du Lacis 

included in this list and sold for $65,000. The recent sold properties clearly indicate a 

range of True Cash Value for the subject property to be in that range. 

Attempts to Sell the Subject Property 

The previous owners attempted twice to sell the subject property. 

Since the property was 

on the market for a total of 1,160 days (over 3 years) since September of 2020, itis obvious 

that the recent sale price genuinely represented the True Cash Value from February of 

2025 and that the sale was not a distressed sale. (See Addendum C)

Page 2

Addendum A to Petition to Board of Review 

PAGE 2 

06-28-676-028 

52 Chateaux Du Lac 

Unit 28 

(Vacant) 

Factors affecting the True Cash Value of the Subject Property 

- 

Avariance is required to build on the subject property. 

The lot size is.19 acre — 

the smallest of the comparable sold properties — and the township has a 

maximum lot coverage rate of 30% of the property. 

To build a reasonable sized 

home no larger than the adjacent homes, a variance is required for both lot 

coverage and frontage setbacks. 

The previous owners applied for a variance on 

two separate occasions to build a reasonable sized home (2,200 sq. ft.). Clients 

interested in purchasing the property were deterred from the site as a result; the 

value of the property is negatively affected by this requirement. 

The Chateaux Du Lac community is currently in discussions to have city water 

brought to the the community to replace the current community well. The cost 

for this per unit is estimated to be $49,300 (Addendum D). 

Inour area, the 

average single family home private well runs around $10,000 to install. 

The cost 

to hookup an existing new home to adjacent city water is less than that cost. 

So 

the additional cost does not add any additional value to the subject property 

since the community already has a well system. 

The requirement of paying 

$49,300 to replace the existing water only detracts from the True Cash Value. 

Summary 

The previous owners purchased the property for $70,000 on July 2,2018. 

The property was 

listed for sale from 9/7/20 to 4/1 6/23 and again on 6/5/24 with listing prices between 

$79,900 and $87,900. 

A neighboring site sold for $65,000 and the subject property sold for 

$55,000 in the same timeframe, after the owners realized the development complexity 

and additional cost of the water system, now estimated at a cost $2,500 per year plus 

interest. 

As both of these factors detract from the TCV, 

| believe that the current market 

value to $50,000 and taxable value to be $25,000.

Page 3

2026 BOARD OF REVIEW DECISION “= 

FROM 

CHARTER TOWNSHIP OF FENTON 

JULIA L. WILSON 

12060 MANTAWAUK 

A DR 

FENTON, MI 

48430 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

d legal description optional): 

MARSEE, KEVIN M & KAREN D 

5) 

11507 PRINCEWOOD CIR 

06-28-676-028 

FENTON MI 48430 

52 CHATEAUX DU LAC 

UNIT 28 CHATEAU DU LAC CONDOMINIUM (93) 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

iE 

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 

06-28-676-028 

Petition 

#: M48 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

DENIED- FAIR MARKET VALUE DUE TO AMENTITIES IN SUBDIVISION WITH RIPARIAN RIGHTS -DOCKING AND MOORING 

RIGHTS ALONG WITH CLUBHOUSE POOL AND TENNIS COURTS 

[2026 ORIGINAL ASSESSED VALUE 

83,000 

RE 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

83,000 

5 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

83,000 

= 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

83,000 

BH 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

= 

If you disagree with the decision of the Board of Review regarding the above decision, further appeal may be made to the Michigan Tax 

Tribunal by filing 

a PROPERTY TAX APPEAL PETITION FORM 

to the Michigan Tax Tribunal. Forms can be found at 

www.michigan.gov/taxtrib under appeal forms 

Deadline for filing to Tribunal is May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial 

Personal and Utility Personal Property. 

Deadline to Tribunal is July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

Michigan Tax Tribunal 

State Tax Commission 

P.O. Box 30232 

Classification Appeals 

Lansing, MI 48909 

P.0.Box 30471 

Lansing MI 48909

Page 4

ABDENDOM 

B 

FenToN TWP 

VACANT 

SALES 

978 Sugar Maple Court, Fenton 48430-9680 

S Price: 

$35,900 

20251014077 

Status: 

SOLD 

Stat Dt: 

12/12/25 

H orice: 

$44,999 

County:

Page 5

ANE

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

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

Kevin

M.I.

Michael

Last Name

Marsee

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

11507 Princewood Circle

City or Town

Fenton Township

State

 Michigan

ZIP Code

48430-9663

Telephone Number

2489339400

E-mail Address

kevin@prow.us

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

N/A 

Property Address (No., Street)

52 Chateaux Du Lac

Unit 28 Chateau Du Lac Condominium (93)

City or Town

Fenton

County

Genesee

State

Michigan

ZIP Code

48430

Taxing Authority (City or Township)

Township Of Fenton (GENESEE)

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 assessment of $83,000 Taxable Value ($168,000 market value) of this vacant lot is not reflective of the current market value of comparable properties, 

or True Cash Value. The current market value or TCV is substantially less than the Taxable value due to (1) regional lot sales and of past sales in the subject 

community (including the subject property) for $65,000 and $55,000, (2) negative impact by a new assessment of $49,300 to replace the current community well 

system without any additional benefit to the owners, (3) additional costs and variances required to build, and (4) recent attempts for many years to sell the 

property for less than half of the current taxable value. The Board of Review Denied the petition with the Comments "FMV due to amenities in subdivision with 

riparian rights, docking and mooring rights along with clubhouse pool and tennis courts" This lot is not a lakefront lot. Amenities provided are paid for by 

expensive association fees. Analyzing comparable proprties and Advertising the site for sale (for years) without a sale exemplifies a true understanding of both 

positive a negative factors affecting the site and that is in fact how you can determine the actual TCV.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06-28-676-028

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

83000

Current Taxable Value as established by the Board of Review:

83000

What do you believe is the fair market value?

65000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

32500

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

32500

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

 

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

Petitioner’s Signature: 

/s/ Kevin M Marsee

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.