Record Finder / 26-002698-TT
Michigan

Trevor Zablocki Petitioner V City Of Essexville Respondent

Petitioner
Trevor Zablocki
Respondent
City Of Essexville

Case overview

Docket number
26-002698-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Bay
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Response to OrderPETNot recorded10/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/29/2026Not recordedDownload
3Petition has been verifiedPET109/29/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/29/2026Not recordedDownload
1A petition was received.PETNot recorded07/17/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Read document text excerpt

Page 1

03/27/2026 03:50 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

ESSEXVILLE CITY 

1107 WOODSIDE AVE 

ESSEXVILLE, MI 48732 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT] ROI 

PROPERTY IDENTIFICATION: 

(Parcel Code required 

Property address 

and legal description optional 

) 

170-D10-000-008-00 

211 SHARPE ST 

ZABLOCKI TREVOR 

211 SHARPE ST 

re 

RAPA 

£ 

: 

Salt 

Apa 

= 

= 

. 

i 

JN 

J 

5 

P 

IY 

4 NE 

OR 

Fa 

ESSEXVILLE MI 48732 

LOT 

8, 

DE YOUNG SUB. ALSO COM 

A 

C 

OF SD LOT 

THESOFTTHS 100 

FTTH W 50 FT THN 100 FT TO BEG. 

SEC 23 T14N RSE. 

THIS PROPERTY IS CLASSIFIED 

401 

(Residential-Improved) 

—— 

— 

— 

—— 

Thank vou for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

10 compute your assessment and taxable value. 

The Board has completed their review of parcel number 

170-D10-000-008-00 

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

Board of Review Comments 

ONLY ASKED SOME QUESTIONS AND THEY WERE ANSWERED 

2026 ORIGINAL ASSESSED VALUE 

221,000 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

221,000 

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

[2026 ORIGINAL TAXABLE VALUE 

175,993 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

175,993 

100.0000 

Effective March 1,2013 the Tribunal is no longer able to acce 

; 

2013, 

Is 

pt Small Claims letter appeals. 

itiate a new Small Claims appeal. Petition forms are available on this website.” 

Rather, you are required to file a petition to 

i i “www.michigan. gov/taxtrib/0,4677,7- 1 87-38254---,00.htm)

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.

Read document text excerpt

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: 26-002698

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: image

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.

SC_Order_of_Default_of_Petition.2026-09-29_14-57-21.pdfRead complete document text →
Read document text excerpt

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

Trevor Zablocki,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002698

City Of Essexville,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 29, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002698

Page 2 of 2

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

Trevor Zablocki,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002698

City Of Essexville,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 29, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002698

Page 2 of 2

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

Trevor

M.I.

Last Name

Zablocki

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

211 Sharpe St

City or Town

essexville

State

Michigan

ZIP Code

48732

Telephone Number

9897084352

E-mail Address

Trevorzablocki@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

N/A 

Property Address (No., Street)

211 Sharpe Street

City or Town

Essexville

County

Bay

State

Michigan

ZIP Code

48732

Taxing Authority (City or Township)

City Of Essexville (BAY)

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

I am appealing the 2026 true cash value and taxable value because I believe the property’s assessed value exceeds its true market value as of Tax Day. Comparable 

sales of similar homes in Essexville support a lower true cash value than the assessment. I presented my evidence to the March Board of Review but no reduction 

was granted. I am requesting that the Tribunal determine the correct true cash value based on the evidence submitted.

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:

170-D10-000-008-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

221000

Current Taxable Value as established by the Board of Review:

175993

What do you believe is the fair market value?

320000

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

160000

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Trevor Zablocki

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?

Yes

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.

Final packet taxes.pdfRead complete document text →
Read document text excerpt

Page 1

Property Assessment Appeal Packet 

211 Sharpe St, Essexville, MI 48732 

1. Notice of Assessment

Page 2

2. Subject Property – 211 Sharpe St, Essexville, MI 48732 

Last sale: $288,500 (10/28/2022) | 2,875 sq ft | Lot size: 0.37 acres (100 x 160)

Page 3

3. Comparable Sales 

316 Hart St, Essexville, MI 48732 

Last sale: $300,000 (8/15/2025) | 2,837 sq ft | $106/sq ft | Lot size: 0.29 acres

Page 4

110 Hart St, Essexville, MI 48732 

Last sale: $280,000 (8/7/2025) | 2,866 sq ft | $98/sq ft | Lot size: 0.30 acres

Page 5

1215 Orchard Rd, Essexville, MI 48732 

Last sale: $285,000 (6/26/2025) | 3,072 sq ft | $93/sq ft | Lot size: 0.67 acres

Page 6

280 E Nebobish Rd, Essexville, MI 48732 

Last sale: $330,000 (6/24/2025) | 2,530 sq ft | $130/sq ft | Lot size: 1.45 acres

Page 7

920 E Center Rd, Essexville, MI 48732 

Last sale: $265,000 (12/27/2024) | 3,076 sq ft | $86/sq ft | Lot size: 1.11 acres

Page 8

4. Price Per Square Foot and Lot Size Comparison 

Property

Sale Price

Sq Ft

$/Sq Ft

Lot Size

Sale Date

211 Sharpe St 

(subject)

$288,500 

2,875 

$100 

0.37 ac 

10/28/2022 

316 Hart St

$300,000

2,837

$106

0.29 ac

8/15/2025

110 Hart St

$280,000

2,866

$98

0.30 ac

8/7/2025

1215 Orchard 

Rd

$285,000 

3,072 

$93 

0.67 ac 

6/26/2025 

280 E Nebobish 

Rd

$330,000 

2,530 

$130 

1.45 ac 

6/24/2025 

920 E Center 

Rd

$265,000 

3,076 

$86 

1.11 ac 

12/27/2024

Page 9

5. Summary of Appeal Argument 

The current SEV for 211 Sharpe St is $221,000, which implies a market value of about $442,000. 

Recent comparable homes in Essexville sold between $265,000 and $330,000 in 2024–2025. 

Based on these sales, a reasonable market value estimate for 211 Sharpe St is approximately $320,000. 

Under Michigan law, SEV should be about 50% of market value. A $320,000 market value suggests an SEV of 

about $160,000. 

Requested adjustment: reduce the SEV from $221,000 to approximately $160,000 so it better reflects actual 

market evidence.

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.

SC_Notice_of_Docket_Number.2026-09-29_14-55-33.pdfRead complete document text →
Read document text excerpt

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

Trevor Zablocki,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002698

City Of Essexville,

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 29, 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

Trevor Zablocki,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002698

City Of Essexville,

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 29, 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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

Trevor

M.I.

Last Name

Zablocki

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

211 Sharpe St

City or Town

essexville

State

Michigan

ZIP Code

48732

Telephone Number

9897084352

E-mail Address

Trevorzablocki@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

N/A 

Property Address (No., Street)

211 Sharpe Street

City or Town

Essexville

County

Bay

State

Michigan

ZIP Code

48732

Taxing Authority (City or Township)

City Of Essexville (BAY)

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

I am appealing the 2026 true cash value and taxable value because I believe the property’s assessed value exceeds its true market value as of Tax Day. Comparable 

sales of similar homes in Essexville support a lower true cash value than the assessment. I presented my evidence to the March Board of Review but no reduction 

was granted. I am requesting that the Tribunal determine the correct true cash value based on the evidence submitted.

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:

170-D10-000-008-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

221000

Current Taxable Value as established by the Board of Review:

175993

What do you believe is the fair market value?

320000

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

160000

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Trevor Zablocki

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?

Yes

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.

Final packet taxes.pdfRead complete document text →
Read document text excerpt

Page 1

Property Assessment Appeal Packet 

211 Sharpe St, Essexville, MI 48732 

1. Notice of Assessment

Page 2

2. Subject Property – 211 Sharpe St, Essexville, MI 48732 

Last sale: $288,500 (10/28/2022) | 2,875 sq ft | Lot size: 0.37 acres (100 x 160)

Page 3

3. Comparable Sales 

316 Hart St, Essexville, MI 48732 

Last sale: $300,000 (8/15/2025) | 2,837 sq ft | $106/sq ft | Lot size: 0.29 acres

Page 4

110 Hart St, Essexville, MI 48732 

Last sale: $280,000 (8/7/2025) | 2,866 sq ft | $98/sq ft | Lot size: 0.30 acres

Page 5

1215 Orchard Rd, Essexville, MI 48732 

Last sale: $285,000 (6/26/2025) | 3,072 sq ft | $93/sq ft | Lot size: 0.67 acres

Page 6

280 E Nebobish Rd, Essexville, MI 48732 

Last sale: $330,000 (6/24/2025) | 2,530 sq ft | $130/sq ft | Lot size: 1.45 acres

Page 7

920 E Center Rd, Essexville, MI 48732 

Last sale: $265,000 (12/27/2024) | 3,076 sq ft | $86/sq ft | Lot size: 1.11 acres

Page 8

4. Price Per Square Foot and Lot Size Comparison 

Property

Sale Price

Sq Ft

$/Sq Ft

Lot Size

Sale Date

211 Sharpe St 

(subject)

$288,500 

2,875 

$100 

0.37 ac 

10/28/2022 

316 Hart St

$300,000

2,837

$106

0.29 ac

8/15/2025

110 Hart St

$280,000

2,866

$98

0.30 ac

8/7/2025

1215 Orchard 

Rd

$285,000 

3,072 

$93 

0.67 ac 

6/26/2025 

280 E Nebobish 

Rd

$330,000 

2,530 

$130 

1.45 ac 

6/24/2025 

920 E Center 

Rd

$265,000 

3,076 

$86 

1.11 ac 

12/27/2024

Page 9

5. Summary of Appeal Argument 

The current SEV for 211 Sharpe St is $221,000, which implies a market value of about $442,000. 

Recent comparable homes in Essexville sold between $265,000 and $330,000 in 2024–2025. 

Based on these sales, a reasonable market value estimate for 211 Sharpe St is approximately $320,000. 

Under Michigan law, SEV should be about 50% of market value. A $320,000 market value suggests an SEV of 

about $160,000. 

Requested adjustment: reduce the SEV from $221,000 to approximately $160,000 so it better reflects actual 

market evidence.

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.