Nathaniel Kramer, Petitioner V Township Of Allouez, Respondent

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

Nathaniel Kramer,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003060

Township Of Allouez, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 18, 2026 

HEARING TIME:

2:30 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

521269139 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003060

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

Page 4

M

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

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

Nathaniel Kramer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003060

Township Of Allouez,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003060

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 14, 2025

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 3

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

Nathaniel Kramer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003060

Township Of Allouez,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing

Page 4

MTT

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 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

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

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Nathan Kramer

25-003060

Allouez Township, Keweenaw County

Lisa R Karrio, MAAO (3)

October 6, 2025

Answer & Record Card

120 Stanton Avenue

PO Box (not provided)

Mohawk, MI 49950

Lisa Karrio, MAAO (3)

Lisa Karrio, MAAO (3)

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

*** Information herein deemed reliable but not guaranteed***

KEWEENAW

County:

ALLOUEZ TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

42-101-53-018-001-001

0

0

0

0

2023

79,199S

79,199

74,748

4,451

2024

59,602S

59,602M

59,602

54,557

5,045

2025

59,602C

61,479

56,434

5,045

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors * W 1/2 OF LOT 1

Description Frontage Depth Front Depth Rate %Adj. Reason Value

INTERIOR 108.50 170.00 1.0000 1.3674 68 100 10,089

 109 Actual Front Feet, 0.42 Total Acres Total Est. Land Value = 10,089

Land Value Estimates for Land Table 2000.2000 URBAN AREAS

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

X

X

X

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Allouez, County

of Keweenaw, Michigan

Comments/Influences

AC-18-1 W 1/2 OF LOT 1, BLOCK 18 

SUPERVISOR'S PLAT OF VILLAGE OF MOHAWK

Tax Description

KRAMER NATHANIEL DEMESNE TRUST

PO BOX

MOHAWK MI 49950

Owner's Name/Address

120 STANTON AVE

Property Address

2026 Est TCV 122,957 TCV/TFA: 58.08

Map #: 

P.R.E. 100% 11/28/2023 

School: PUBLIC SCHOOLS OF CALUMET

Status

Number

Date

Building Permit(s)

Zoning: R-1

Class: RESIDENTIAL-IMPROV

100.0

DEED

2023/0740

03-ARM'S LENGTH

WD

11/22/2023

69,900

KRAMER NATHANIEL DEMESNE T

MOHAWK-AHMEEK METHODIST CH

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/06/2025

Page 2

Class: D

Effec. Age: 50

Floor Area: 0 

Total Base New : 15,388 E.C.F.

Total Depr Cost: 7,693 X 0.995

Estimated T.C.V: 7,655 

Cost Est. for Res. Bldg: 1 Single Family NO HOUSES Cls D Blt 0

(11) Heating System: No Heating/Cooling

Ground Area = 0 SF Floor Area = 0 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=50/100/100/100/50

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 -3,066 -1,533 

Porches

 WGEP (1 Story) 218 13,915 6,957 

 WGEP (1 Story) 35 4,539 2,269 

 Totals: 15,388 7,693

Notes: 

 ECF (4420 PLATTED AREA-MOHAWK) 0.995 => TCV: 7,655

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

WGEP (1 Story)

WGEP (1 Story)

218

35

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

 

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

 

 

 

 

 

 

 

 

 

 

X

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 0 S.F.

 Crawl: 0 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

 

 

 (6) Ceilings

 Kitchen: 

 Other: 

 Other: 

 (5) Floors

H.C.

X

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

 

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

 

 0

 0

 (3) Roof (cont.)

*** Information herein deemed reliable but not guaranteed***

Residential Building 1 of 1

Printed on

Parcel Number:

42-101-53-018-001-001

 Chimney: Brick

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

 

 

 

 

 

 

Large

Avg.

Small

 

X

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

X

 

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

 

 

 

 Room List

Condition: Good

Remodeled

0

 Yr Built

 0 

 Building Style:

 NO HOUSES

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

 

 

 

 

 Building Type

10/06/2025

Page 3

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

 

 

 

 

 

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

 

 

 

 

 

Few

Average

Many

Unfinished

Typical

 

 

 

 

 

Few

Average

Many

Unfinished

Typical

 

 

 

 

 

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

 

 

Coal

Stoker

 

 

Gas

Oil

 

 

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

 

 

 

 

 

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

 

 

 

 

 

Few

None

 

 

Average

Typical

 

 

Many

Above Ave.

 

 

 (8)

Page 4

*

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003060

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Allouez (KEWEENAW)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Lisa

M.I.

R

Last Name

Karrio

Firm Name (if any)

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

3594 Five Mile Point Rd

City or Town

Allouez

State

Michigan

ZIP Code

49805

Telephone Number

906-235-8757

Fax Number

E-mail Address

lkarrio@gmail.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The MBOR reduced the percent functional from 100% to 70% for this building to take into account the sloping auditorium floor of the main church room. 

Following Sales is illegal in Michigan, the sale price was not considered for the Assessed or Taxable values. The Township Sales Study was used to come up with 

Township ECF's and land values, Grant Township or other County sales were not included in the Township Sales Study, as the petitioner referred to as premium 

sales. 

As far as the other concerns of the property as in bathrooms, bedrooms, water damage, etc. all fall under "repair and maintenance" of the building when purchased. 

The location of the building was there when purchased along with the "neighbors" that were mentioned. 

As far as not receiving your Change Notice in February, the Town of Mohawk (and other towns in the Keweenaw) only has Post Office Boxes, no home delivery. 

Petitioner is required to give the correct mailing address to receive their notices/mailings/tax bills. Registered Deeds can be acquired at the Keweenaw County 

Courthouse, if one was required by the Post Office. 

In conclusion, the March BOR, gave the petitioner a 30% functional reduction for the church sloping floor. The Sale price was not considered as per "Following 

Sales" Bulletin of 19 of 1997.

Also, I am questioning if this petition was "timely filed"? There is no "date stamp" on the petition and no "postmarked" envelope included with the petition. It 

states on the MTT website it was downloaded on July 31st, but I did not receive a "Notice of Docket Number" until October 2nd. So I checked for a "Date Stamp" 

or "postmarked envelope" and there is neither on this petition.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

The Change Notices were mailed out in February prior to the March BOR.

Under what statutory section was the Taxable Value uncapped?

The Change Notices were mailed out in February prior to the March BOR.

The Change Notices were mailed out in February prior to the March BOR.

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

42-101-53-018-001-001

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

59602

Current Taxable Value as established by the BOR:

59602

What do you believe is the fair market value (also known as True Cash Value)?

119204

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

59602

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Lisa R Karrio,

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Nathaniel

M.I.

Last Name/Company Name

Kramer

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

120 Stanton Ave

City or Town

Mohawk

State

Michigan

ZIP Code

49950

Telephone Number

720-231-6987

Fax Number

E-mail Address

nkdesk@tutanota.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

120 Stanton Av.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Mohawk

Michigan

49950

Taxing Authority (City or Township)

Township Of Allouez (KEWEENAW)

County 

Keweenaw

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I feel the assessment is too high, even after an adjustment from the Board of Review.

At the Board meeting I was told that the assessor's processes involved taking exterior measurements, using existing property records, and entering information from 

those sources into a formula, and somehow averaging this result with other properties for a final, total assessment. They also stated they were concerned with being 

in accord with Michigan state law. The township board was very polite and let me speak at some length. While of course I agree with wishing to be in accord with 

state law, I disagree with the assessment, and feel it is too high.

Transaction History:

Before my purchase, there was no sale by the original owners since the church's construction in 1904, and the property was never taxed. I understand uncapping, but 

this was a completely new evaluation of the property: there was no prior anchor or tax record.

The property was listed for sale in 2022 for approximately $120,000 and remained on the market for many months before the asking price was reduced to 

approximately $100,000. During this time the property was available for viewings, with visible signage, listed regionally and globally via online listings at UPMLS, 

and how I came to be aware of the property in the first place. In the autumn of 2023 the owners reduced the price again, to $69,900, after about a year on the market. 

I purchased this property (using a trust) at this price. This was an arms-length deal between two undistressed, uncoerced, unhurried, and unrelated parties on the free, 

open market: the market decided the price.

I understand the sale price is not the only factor in making an assessment. However I believe in this case it is the pricipal factor, the best factor, and that the sale 

price was reasonable. If the assessment was correct, the seller should have had no problem in selling the property at the original asking price of $120,000 with a 

potentially global audience of buyers, and more than ample time in a high demand market - but that was not the case.

I believe the sale price should 'anchor' any assessment rather than being insubstantial. 

More details of the math are below.

Comparable properties against which to potentially average:

The Property is a 120 year old church that has seen some tough times, and is in a less desirable location. I believe that the assessment has averaged on a purely 

square foot basis against other residential property across all of Keweenaw County. This county covers areas I would describe as 'premium' (Copper Harbor, or Lac 

La Belle near Mt. Bohemia Ski Resort, or idyllic lakeshore properties, for example), all the way to properties which are simply ruins of century old mining 

structures and mine tailings: there is a wide range.

Any average, I believe, should be averaged against like properties - averaging this property with premium comparables is really not a fair comparison. What other 

recently sold properties are an old churches with similar attributes? I imagine there are none. Therefore the true cash value of the property should be anchored by the 

arm's length deal on the free, open market.

Condition of property:

As I said, this is an old building, built about 1904 and is not a standard residence. While there is some historical water damage, the roof is in good condition, and the 

siding is good enough, but the internals of the building are problematic. The adjustment made by the board was based on the sloped floor of the main 'sanctuary' area 

which takes up the vast majority of the square footage. The only bathroom is tiny (3.5' x 6'), with 1 toilet and a sink, running only cold water. Upon purchase the 

kitchen sink did not drain, and in fact was not at all linked into the existing sewer line, it ran directly into the ground. The gas furnace had a water outlet draining 

into a hole in the floor of the utility room. The main fuse box of the property had rain water draining directly into it from a leaky 'periscope' and meter system. There 

is an electrical

Page 3

STATE

Page 4

ST

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

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

Nathaniel Kramer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003060

Township Of Allouez,

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 2, 2025

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

Nathaniel Kramer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003060

Township Of Allouez,

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 2, 2025

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

ATA] 

undersigned protests the assessed value and/or the tentative taxable value 

woricuttural property sxemption of the following described property: 

[Property identified (Parcel code required Proparty address & legal description optional) 

120 STeonTes) 

AVE. 

Mohew, 

MI 41550 

Parte) # 

Yolo 

-53-01F-pel - 00 

Ac. 1g 

Ww Va 

ef 

Ler 

1, Bleex 

[5°1 

el 

Visel2’s 

PLAT 

Protested tem 

 X( Assessed Value 

|_| Tentative Taxable Value | | 

Classificz 

1. PROTEST 

OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

| 

: 

rue 

Vi 

T 

Taxable Value 

PR 

i 

Ex 

Pll (7 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision 

regard 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

[SY rar 

ol 

 Rasdedrio) 

Couto 

hicks on fc one 

of the following) 

| 

Agricultural 

"| Industrial 

|| Timber Cutover 

Utility (Personal Property Only) 

| 

Commercial 

| Residential 

"| Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested 

war (Es 100 

) 

pi 

exemption requested) 

by 

ol 

| 

[o] 

oO 

| 

4. REASON FOR PROTEST 

for 

of 

value and/or the tentative taxable value and/or classification and/or qualified agricultural property 

elo 

ME 

y 

| State reason(s 

exemption 

pected 

to ag 

SeoYs 

Of 

Tevet Cesdn Value hes sellisgd rice 

Assess 

de34 Assessment 

Wes 

Eq 

100 

yefleewy 

TeV of 

158,299 

(= 

El 

a ,q00 x V.03) 

IM flares 

Bare 

Mulerlier = 23P6E. 

Se¥ of Thess 2 36 033 

Ad4 

Mere Bf assemewT 

par Delwered (by Pesce 

opin) 

7 

CERTIFICATION 

Ap 

™ 3/t0/as 

Adress 

Phone Number 

120 srawred Ave, Meheuts 

, Me wats | 31 

(3( gai Zandi adie 

BL TN

Page 2

Record of vote - Board or three member commities of 

Chairperson: 

JA Yes | | No (As 

Member: 

[4 | Yes | | No Me 

Member: 

| 

Yes 

Reason for board action 

| ° 

Fretr 

froma 

100% +p 107. 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental 

Real, 

arc 

Industrial Personal and Utility Personal Property may be appealed by May 31. 

Agricultural Real, Residential Real, Timber-Cutover Real 

a 

: 

Personal Property may be appealed by July 31. 

The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan 

| Tribunal. 

Michigan Tax Tribunal forms are available at www. michigan. gov/itaxtrib. 

— 

2. TENTATIVE TAXABLE VALUE 

Disposition 

by Board of Review. The Board of Review must state the reason for its action below 

| Denied 

7] Tentative Taxable Value Changed From gl He) 

to 

99 O02 

| 

[Record of vote 

- Board of three member committee of board 

Chairperson: J&A Yes (nell 

/ 

Member: \/| Yes [| 

No M* 

Member ol Yes 

No NY 

Initials 

] 

i 

Reason 

for board action 

Seu 

as 

ASSES Geet Vales 

| 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

| 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 483808. Commercial Real, Industrial Real, Developmental 

Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

| 

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan 

Tax Tribunal. Michigan 

Tax Tribunal forms 

are available at www.michigan.gov/taxtrib. 

| 

3. CLASSIFICATION 

: 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

| 

| Denied 

| 

| Classification Changed From 

to 

Record of vote 

- Board or three member committee of board 

Chairperson: 

| | Yes 

| [No — 

Member: 

| |Yes 

| INo 

Member | 

|Yes 

[| 

INo 

Reason 

for board action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

| 

at P.O. Box 30471, Lansing, MI 48909 by June 30 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

bp 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

| Exemption Request Denied 

| Exemption percent modified from 

% to 

% 

Record of vote 

- Board or three member committee of board 

Chairperson: | | Yes | | No 

Member: 

| 

|Yes 

| 

|INo 

Member | 

|Yes 

| 

|INo —— 

| Reason 

for board action 

If you disagree with the decision 

of the Board 

of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form 

approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www. michigan.gov/taxtnb. 

5. ADJOURNMENT 

| Date of Final adjournment 

of Board of Review 

‘Board of Review Secretary Signature 

[Date

Page 3

2025 Taxable Value Calculations Worksheet 

Ian weir sulharity 

of PA 208 of 1883 Filing @ meratetery 

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor. 

Yoninsinsssiiniionl 

(See page 11 and 12 of STC Bulletin 

#3 of 1995 for formulas) 

= 

0 

0 

Amount of Additions 

| 

" 

PE

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Nathaniel

M.I.

Last Name/Company Name

Kramer

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

120 Stanton Ave

City or Town

Mohawk

State

Michigan

ZIP Code

49950

Telephone Number

720-231-6987

Fax Number

E-mail Address

nkdesk@tutanota.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

120 Stanton Av.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Mohawk

Michigan

49950

Taxing Authority (City or Township)

Township Of Allouez (KEWEENAW)

County 

Keweenaw

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I feel the assessment is too high, even after an adjustment from the Board of Review.

At the Board meeting I was told that the assessor's processes involved taking exterior measurements, using existing property records, and entering information from 

those sources into a formula, and somehow averaging this result with other properties for a final, total assessment. They also stated they were concerned with being 

in accord with Michigan state law. The township board was very polite and let me speak at some length. While of course I agree with wishing to be in accord with 

state law, I disagree with the assessment, and feel it is too high.

Transaction History:

Before my purchase, there was no sale by the original owners since the church's construction in 1904, and the property was never taxed. I understand uncapping, but 

this was a completely new evaluation of the property: there was no prior anchor or tax record.

The property was listed for sale in 2022 for approximately $120,000 and remained on the market for many months before the asking price was reduced to 

approximately $100,000. During this time the property was available for viewings, with visible signage, listed regionally and globally via online listings at UPMLS, 

and how I came to be aware of the property in the first place. In the autumn of 2023 the owners reduced the price again, to $69,900, after about a year on the market. 

I purchased this property (using a trust) at this price. This was an arms-length deal between two undistressed, uncoerced, unhurried, and unrelated parties on the free, 

open market: the market decided the price.

I understand the sale price is not the only factor in making an assessment. However I believe in this case it is the pricipal factor, the best factor, and that the sale 

price was reasonable. If the assessment was correct, the seller should have had no problem in selling the property at the original asking price of $120,000 with a 

potentially global audience of buyers, and more than ample time in a high demand market - but that was not the case.

I believe the sale price should 'anchor' any assessment rather than being insubstantial. 

More details of the math are below.

Comparable properties against which to potentially average:

The Property is a 120 year old church that has seen some tough times, and is in a less desirable location. I believe that the assessment has averaged on a purely 

square foot basis against other residential property across all of Keweenaw County. This county covers areas I would describe as 'premium' (Copper Harbor, or Lac 

La Belle near Mt. Bohemia Ski Resort, or idyllic lakeshore properties, for example), all the way to properties which are simply ruins of century old mining 

structures and mine tailings: there is a wide range.

Any average, I believe, should be averaged against like properties - averaging this property with premium comparables is really not a fair comparison. What other 

recently sold properties are an old churches with similar attributes? I imagine there are none. Therefore the true cash value of the property should be anchored by the 

arm's length deal on the free, open market.

Condition of property:

As I said, this is an old building, built about 1904 and is not a standard residence. While there is some historical water damage, the roof is in good condition, and the 

siding is good enough, but the internals of the building are problematic. The adjustment made by the board was based on the sloped floor of the main 'sanctuary' area 

which takes up the vast majority of the square footage. The only bathroom is tiny (3.5' x 6'), with 1 toilet and a sink, running only cold water. Upon purchase the 

kitchen sink did not drain, and in fact was not at all linked into the existing sewer line, it ran directly into the ground. The gas furnace had a water outlet draining 

into a hole in the floor of the utility room. The main fuse box of the property had rain water draining directly into it from a leaky 'periscope' and meter system. There 

is an electrical

Page 3

STATE

Page 4

ST

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.