Westbrook Farmstead Ministry Petitioner V Township Of Lowell Respondent

Page 1

MICHIGAN TAX TRIBUNAL 

Kathy Sawyer-Hecksel, 

Petitioner, 

v. 

Lowell Township, 

Respondent. 

Case No. 26-000397-TT 

PROOF OF SERVICE 

I certify that on August 11th, 2026, I served a true and correct copy of Petitioner's evidence and 

exhibits filed in this matter upon the following representative for Respondent Lowell Township: 

Marla Platt 

Lowell Township 

2910 Alden Nash Avenue SE 

Lowell, Michigan 49331 

assessor@lowelltwp.org 

The documents were served by: 

☐ First-Class U.S. Mail, postage prepaid 

☐ Certified Mail 

☐ Personal Delivery 

X Electronic e-Mail 

☐ Other: __________________________ 

I declare that the statements above are true to the best of my knowledge, information, and belief. 

Dated: August 11, 2016 

 

Westbrook Farmstead Ministry 

Kathy Sawyer-Hecksel 

Petitioner, Pro Se 

Address: 14279 Oberley Dr. SE Lowell, MI 49331

Page 2

Telephone: ________________________ 

Email: ____________________________

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

4.00

ACH

ECONCMY

ER BLACK

Sub Te

Total

WYOMI

9.84

GILL-ROY'S

GOT IT!

WRO

YOUR#1 HARDWARE

Quick and Convenient

YOUR 1

Tonia- Medina

20. Kidd

4/19/2025 2:23 PM

BRANCH

6736

CASHTEР

260

134.95

TN

134.95

134.95

CAS

SALES

780960 9" 5-WIRE ROLLER

IRE ROLLER FFAME 1-12

EA 5.49 EA 5

772615 2QT PLASTIC

PAINT TRAY 1-12

1

EA

3.79 EA

3.79

SUBTOTAL

9.28

SALES TAX MI 6.00

0.56

9.84

9.84

Send "Sign Me Up to

gillroys@live.com to

emal рoudons anc drsoounts!

019558

00.0

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

4

4

PNL

ORDERED

SHIPPED

UNIT

ITEM/DESCRIPTION

PRICE/UOM AMOUNT

Picked By:

oply.Co. inc

CUSTONOMER

SELLER DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, WITHOUT 

En 

em 

LIMITATION, IMPLIED WARRANTIES OF MERCHANTABILITY, NON-INFRINGEMENT, AND 

yr— wr 

4 

FITNESS FOR A PARTICULAR PURPOSE. All sales are governed solely by Seller's 

y— 

a ——; 

terms, available at https://www.abcsupply.com/legal/ or upon request. 

Supply Co. inc. 

(y 2) 0} 

ABC Supply - Grand Rapids, MI 

2601 Division Ave S 

Grand Rapids, MI 49507-3417 

Branch: 

15 

(616) 241-4848 

COD DELIVERY TICKET 

Phone: (616) 241-4848 

Fax: (616) 241-5595 

Bill To: 

Cash Sale 015 Grand Rapids MI 

2601 Division Ave S 

Grand Rapids, MI 49507-3417 

[== 

Lu 

= 

oo 

— 

© 

= 

==} 

Ship To: Cash Sale 015 Grand Rapids MI 

2601 Division Ave S 

Grand Rapids, MI 49507-3417 

Page 

1 of 1 

| PO: matt 

Ref: 

Job: 

| 

Order Date: 

09/17/25 | Sales 

House-015H 

Type: 

CPU 

| Ship Via: CPU 

Frt Term: 

| 

Order Time: 

13:15:27 

Agents 

Created By: 

ts021612 

| Route: 

| 

Exp Delv Date: 09/17/25 

T Smith 

Ordered By: matt 

Auth Chg: 

I 

| ORDERED 

SHIPPED 

UNIT 

ITEM/DESCRIPTION 

PRICE/UOM 

AMOUNT 

| 

[ CPU Time In; 

Time Out; 

[ 

| 

| 

4 

4 

| PNL 

22MTOD4SA 

130.80/SQ 

43.60 

[ 

| 

MT Ovation D4 Sage OV40 

| 

| 

| 

Subtotal 

43.60 

| 

| 

Sales Tax 

6.0% 

2.62 

| 

TOTAL 

46.22 

Payment Tendered 

09/17/25 

MC 

46.22 

| 

Balance Due 

.00 

Picked By: 

| 

| 

| 

|COD Instructions 

| 

Total: 

.00 

Collect: 

.00 

| 

| 

| 

| 

LE 

| 

| 

Date Delv: 

Checked By: 

Loaded By: 

Truck No: 

Weight: 

16.32 

Rec'd By: 

Driver: 

Load: 

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Printed: 

09/17/25 13:17:11

Page 2

EYKPLUMBING

Commercial & Residential

Invoice #1032

for Matt Heksel

paid on Mar 3, 2025

Eyk Plumbing, LLC

12 Leonard St NW

Grand Rapids, Michigan 4950З

United States

6166554172

www.eykplumbing.com

Bank

Payment

PAID

و

Thanks for your business. If this invoice was sent in error,

please contact eykplumbing@outlook.com

Page 3

EYKPLUMBING

Commercial & Residential

tems

Quantity

Price

Amoun

unt

$950.00

$950.00

Wave + Eyk Plumbing, LLC « Invoice 969 

EKER 

lic 

Matt Heksel 

Matt Heksel 

143 Dunkirk Street Southeast 

Grand Rapids, Michigan 49545 

United States 

616-477-3756 

r3repair@yahoo com 

https://next 

waveapps com/a/invoices/fb9caSd0-Selc-446e-9¢18-0Obce. 

INVOICE 

Eyk Plumbing, LLC 

12 Leonard St NW 

Grand Rapids, Michigan 49503 

United States 

6166554172 

www eykplumbing com 

Invoice Number: 

969 

Invoice Date: 

February 4, 2025 

Payment Due: 

February 4, 2025 

Amount Due (USD): 

$950.00 

143 Dunkirk St SE Grand Rapids, MI 49548 

Rennai Tankiess Water Heater Installation 

Notes / Terms 

615-655-4172 

1of1 

Quantity 

1 

$950.00 

$950.00 

Total: 

$950.00 

Amount Due (USD): 

$950.00 

Powered by © wave

Page 4

Cr

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

MICHIGAN TAX TRIBUNAL 

Kathy Sawyer-Hecksel, 

Petitioner, 

v. 

Lowell Township, 

Respondent. 

Case No. 26-000397-TT 

PROOF OF SERVICE 

I certify that on August 11th, 2026, I served a true and correct copy of Petitioner's evidence and 

exhibits filed in this matter upon the following representative for Respondent Lowell Township: 

Marla Platt 

Lowell Township 

2910 Alden Nash Avenue SE 

Lowell, Michigan 49331 

assessor@lowelltwp.org 

The documents were served by: 

☐ First-Class U.S. Mail, postage prepaid 

☐ Certified Mail 

☐ Personal Delivery 

X Electronic e-Mail 

☐ Other: __________________________ 

I declare that the statements above are true to the best of my knowledge, information, and belief. 

Dated: August 11, 2016 

 

Westbrook Farmstead Ministry 

Kathy Sawyer-Hecksel 

Petitioner, Pro Se 

Address: 14279 Oberley Dr. SE Lowell, MI 49331

Page 2

Telephone: ________________________ 

Email: ____________________________

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

8/11/26, 10:41 AM 

Re: [External] 14273 Oberley Dr. SE - Yahoo Mail 

Re: [External] 14279 Oberley Dr. SE 

Westbrook /Sent 

Westbrook Farmstead <westbrookfarmstead@yahoo.com> 

Mar 2 at 12:41 PM 

To: Marla Platt <assessor@lowelitwp.org> 

ir 

2 

— 

% 

a 

— 

Westbrook Farmstead Ministry 

— 

1 bh / bs 

Kathy Sawyer-Hecksel 

- Ministry Representative 

3765 Kimberly Ct SE 

Grand Rapids, Mi 49508 

Ph: 616-819-9137: 

Email: westbrookfarmstead @yahoo.com 

Date: March 2, 2026 

Via Hand Delivery/ Email 

Marla M. 

Platt, Assessor 

Lowell Charter Township 

2910 Alden Nash Ave SE 

Lowell, MI 49331 

Re: Dispute of 2026 Assessment Increase — Partial Construction 

Property Address: 14279 Oberley Dr. SE Lowell, MI 49331 

Parcel Number: 41-20-12-400-050 

Dear Ms. Platt, 

1am writing in advance of our scheduled assessment appeal meeting on Monday March 9, 2026 at 3:30pm to formally dispute the 2026 increase in Taxable Value of $81,600 

and the corresponding increase in Assessed Value of $95,000 applied to the above-referenced property. 

The increase is described as "partial construction, market adjustment.” However, this increase materially exceeds the value of actual physical improvements completed as of 

December 31, 2025, and is not authorized under Michigan assessment Jaw. 

As of December 31, 2025, the structure; 

* Remained framed and dried-in 

« Had no exterior siding 

+ Had no concrete or flatwork 

+ Had no interior finishes (flooring, trim. cabinets, paint, fixtures) 

* Had no finished drywall 

» Had only rough mechanical, electrical, and plumbing, approved December 10, 2025. 

The total majority of the mechanical, electrical, and plumbing work was self-performed by the homeowner in possession of the property; acting as the builder, without a 

general contractor, third-party labor, overhead, or profit 

After the transfer of ownership on November 17, 2025, Matthew Hecksel, Licensed Builder and owner of R3~Repazir, Restore, Remodel, LLC donated his labor to the Ministry 

for any further completion of the MEP rough-in prior to inspections. 

I, along with Mr. Hecksel have retained actual receipts totaling $24,635.26, representing the ACTUAL documented cost of physical improvements installed prior to 

December 31, 2025. These receipts reflect material costs only and confirm that no retail contractor pricing or market-rate labor costs were incurred. 

Under MCL 211.27(1), property must be assessed at its true cash value based on its actual condition as of Tax Day, not on anticipated completion or projected market value. 

Further, MCL 211.34d(1)(b) permits increases for new construction only to the extent of the value of improvements actually completed by December 31. Michigan flaw does 

not

Page 2

8/11/26,

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000397

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

Party Filing Document 

Petitioner

Files

Document Type: Exhibit List

Attachment File Name: Exhibit P

Document Type: Exhibit List

Attachment File Name: Tribunal Exhibit M (2)

Document Type: Exhibit List

Attachment File Name: Tribunal Exhibit N

Document Type: Proof of Service: Misc Documents

Attachment File Name: Exhibit POS Lowell

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

EXHIBIT A —- CONSTRUCTION COST SUMMARY 

(As of Tax Day: December 31, 2025) 

Property Address: 14279 Oberley Dr. SE Lowell, MI 49331 

Parcel Number: 41-20-400-050 

Owner/Appellant: Westbrook Farmstead Ministry 

I. PURPOSE OF EXHIBIT 

This exhibit provides a summary of the actual out-of-pocket construction costs incurred for 

improvements to the subject property as of Tax Day, December 31, 2025. These figures reflect 

the true physical condition and measurable progress of the structure in accordance with MCL 

211.27(1) and MCL 211.34d(1)(q). 

II. CONSTRUCTION COST SUMMARY 

Category 

Vendor / Source 

Amount ($) 

Electrical 

Home Depot / Menards 

$8795.33 

Plumbing 

HDP, Menards, Etna 

$5,599.93 

HVAC 

Etna, Johnson Supply 

$10,240.00 

TOTAL 

$24,635.26 

III. SUPPORTING DOCUMENTATION 

These documents substantiate the above totals. Full documentation is available and can be 

provided upon request. 

IV. STATEMENT OF CONDITION AS OF TAX DAY 

As of December 31, 2025, the structure was in a “dried-in” condition only, with the following 

characteristics: 

¢ 

No siding installed 

No interior finishes (drywall, flooring, trim, cabinetry)

Page 2

«No completed occupancy-ready systems 

Rough mechanical, electrical, and plumbing only 

Accordingly, the property remained incomplete and non-habitable as of Tax Day. 

V. VERIFICATION 

I certify that the amounts stated herein represent the actual costs incurred for construction 

completed as of December 31, 2025, and are true and accurate to the best of my knowledge and 

declare under the penalty of perjury to be true and accurate. 

Authorized Representative 

Kathy Sawyer-Hecksel 

Westbrook Farmstead Ministry 

Date: 

VI. LEGAL BASIS 

This exhibit supports the requirement that property be assessed based on its actual physical 

condition as of Tax Day under MCL 211.27(1). 

Further, under MCL 211.34d(1)(q), the value of new construction must be based on the true 

cash value of the actual improvements, not speculative or completed market value. 

Respectfully submitted, 

Westbrook Farmstead Ministry

Page 3

dit A 

3/5/26, 1:16 PM 

Re: [External] 14279 Oberley Dr. SE - Yahoo Mail 

“/ 

Re: [External] 14279 Oberley Dr. SE 

Westbrook /Inbox 

, 

4 

Marla Platt <assessor@lowelltwp.org> 

Mar 2 at 12:29 PM 

de 

To: westbrookfarmstead @yahoo.com <westbrookfarmstead@yahoo. com> 

I have it at 40% which follows are guidelines, it was 19% for 2024 and 20% for 2025, if you want to appeal you can make an appointment for Board of 

Review 

I have attached the record card check the square footage and make sure its right but I'm sticking to the 40%. 

Marla M Platt 

From: Westbrook Farmstead <westbrookfarmstead@yahoo.com> 

Sent: Friday, February 27, 2026 11:36 AM 

To: Marla Platt

Page 4

Excheert-C

Page 5

03

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000397

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

Party Filing Document 

Petitioner

Files

Document Type: Exhibit List

Attachment File Name: Exhibits A-L

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

DS-C

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Page 2

you have questlons regarding the

chharges on your receipt, please

eilus at:

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281.35

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69.96

69.96

Page 3

50507

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5/8X3/80 ANGLE VAIVE

6822118

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6822117

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6674227

TOTAL SALE

20.44

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PROPK BASE MM623 PFJPO

20.44

4170199

199.99

TOTAL

287.80

TAX STATE OF

17.27

TOTAL SALE

305.07

305.07

Page 4

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Page 1

4.00

ACH

ECONCMY

ER BLACK

Sub Te

Total

WYOMI

9.84

GILL-ROY'S

GOT IT!

WRO

YOUR#1 HARDWARE

Quick and Convenient

YOUR 1

Tonia- Medina

20. Kidd

4/19/2025 2:23 PM

BRANCH

6736

CASHTEР

260

134.95

TN

134.95

134.95

CAS

SALES

780960 9" 5-WIRE ROLLER

IRE ROLLER FFAME 1-12

EA 5.49 EA 5

772615 2QT PLASTIC

PAINT TRAY 1-12

1

EA

3.79 EA

3.79

SUBTOTAL

9.28

SALES TAX MI 6.00

0.56

9.84

9.84

Send "Sign Me Up to

gillroys@live.com to

emal рoudons anc drsoounts!

00.0

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

Chip Card:

SELF

VE

$29.30

11/2025

5:21

21 AM

333MG

8/1/2

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12:16:04 PM

Cler

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192252L 2 90 ELL PVC 2252

56'1

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4.59

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Page 2

Ttelts on this recei t will be in the fora

of an in store credit voucher if the

retum 1s done after 01/18/20

If you have questions regarding the

charges on your receipt, please

email us at:

WYOMFrontend@menards.com

22.33

3026.99

80.97

3/4 X10

BLACK PIPE

0661301

8 €32.99

263.92 NI

Tax Exempt Certificate ID: 6037610

Exeept Type: Non Profil Religious

1/2"X10 BLACK PIPЕ

6861300

1.26

22.33

22.33

3/4"X6"STEEL PIPE HOOKS

6932583

3 3.23

9.69 NI

1/2" T HANDA

BALL VALVE

6051535

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6.99

44.95 NI

3/4" 90DEG BLACK ELBOW

6861058

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Cust name: R3repair Restore Remode

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4174720

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192.25

6661031

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6861147

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END OF ORDER

MENARD REBATE NO: 6384934794

89.43

Remaining Balance: $0.00

TOTAL

723.25

MENARD REBATE NO: 63843536ЧБ

52.72

TAX STATE OF MI 6%

43.40

Remaining Balance: $0.00

TOTAL SALE

/66.65

/bb.65

TOTAL SALE

187.46

PO#

CERTIFICATE BARCODED

7.41

Auth Code :00452

2273

ACE

Home Center

776-

189.

Page 3

9.84

GIL ROY'S

GOT ITI

YOUR #1 HARDWARE

BRAN H

CASHT

ACCIOUNT

JO

NA 1

Tonia Medin

204 8. Kidd

lonza MI 48866

616-527-0500

4/19/2025 2:23 PM

SALES

230-3793

780960 9" 5-WIRE ROLLER FFARE 1-12

EA @ 5.49 BA

772615

2OT PLAST TO PAINT TRAY

EA

3.79 EA

PAYMENT

Send "Sign Me Up to

glSRYe Jomto zeoelve

ESLK

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134.95 NI

134.95

134.95

12.76

9.28

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59.08

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3.55

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THANK YOU, YOUR CASHIER, Debra

6170 11 5419 01/28/26 10:16AM 3144

Page 4

B

D

D

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GRAND RAPIDS, MI 49548

8/4/25

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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

Westbrook Farmstead Ministry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000397

Township Of Lowell,

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.

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.

Page 2

MTT Docket No. 26-000397

Page 2 of 2

MEDIATION: Parties have the option of handling this case

Page 3

STATE

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Westbrook Farmstead Ministry 

) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000397 

Township of Lowell 

Respondent(s) 

PROOF OF SERVICE 

Caryn Rasch 

states that on 6/2/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer form 

relative to the above-captioned matter upon: 

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

Westbrook Farmstead Ministry 

westbrookfarmstead@yahoo.com 

taxtrib@michigan.gov 

[Signafdre of person who is serving/mailing copy] 

Caryn Rasch 

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

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

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

1 of 1

Docket #: 26-000397

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

Assessor Tak 

PARTIAL CONSTRUCTION COMPLETION REPORT 

parcel # 

AP - 

\ 

Rl -~ (>.57 Property Address 

F729 Cleerl ep 

7 

Owners Name: 

Klockee] 

Building Permit # \ eu s-<> 

Date Issued 

gl - 23 

Date Inspected 

L/ 9/2C 

ITEM 

% TotalCumulative % 

Cumulative % 

complete 

J acbxgauation 

2 

2 

}~Forms set 

2 

4 

\ 

__Fbundation/blocks 

8 

12 

2) 

X 

olo 

“Basement Floor 

2.5 

14.5 

Pp LW, 

To 

7/8 

(AN, 

A 

ps 

_{~Joists set 

2 

16.5 

17 

( 

| 

“1 

/ 

Su bfloor 

2 

18.5 

] 

io 

Y 

Framed 

7.5 

26 

1" 

\ 

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eathed 

5 

31 

of Shingled 

4 

35 

11 

_|/Windows set 

—4- 

GE 

EC 

8 

| 

Siding fastalke 

5 

a4 

. Heat installed 

6 

50 

275 

__ Plumbing RI 

6 

56 

WD 

oo 

Wiring 

3 

_59 

p 

ad 

Ww 

—Asulated 

2 

61 

0 

___WallsRI 

2 

63 

___ Walls Finished 

5 

68 

___ Interior Trim & Cabinets 

6 

74 

___Doors Hung 

2 

76 

___ Wiring finished 

3 

79 

___ Plumbing fixtures in 

37 

82 

___ Floors Finished 

5 

87 

___ Finish hardware 

1 

88 

Water & Septic Connected 

2 

30 

Outside trim, concrete work 

Plus interior finish work 

10 

100

Page 2

Ex h 

by 4 14 

As 

shted 

Com petitionee, 

PARTIAL CONSTRUCTION COMPLETION REPORT 

Parcel #_ J O- 

| 

2 = {00 ~ oSO 

Property Address 

[9229 

Oberley 

Owners Name: West wo k 

Building Permit # 

Date Inspected 

Date Issued: 

ITEM 

% TotalCumulative % 

Cumulative % 

complete 

/ Excavation 

2 

2 

~L forms set 

2 

4 

_< 

Foundation/blocks 

8 

12 

Zgssemn Floor 

2.5 

14.5 

+ 

Joists set 

2 

16.5 

"Subfloor 

2 

18.5 

Framed 

7.5 

26 

_/Sheathed 

5 

31 

Roof Shingled 

4 

35 

_v" Windows set 

4 

39 

[+] 

__siding Installed 

5 

a4 

$4 

° 

ont installed 

6 

50 

_PlumbingRI 

6 

56 

_ Wiring RI 

3 

59 

__ Insulated 

2 

61 

___WallsRI 

2 

63 

___ Walls Finished 

5 

68 

___Interior Trim & Cabinets 

6 

74 

___ Doors Hung 

2 

76 

___Wiring finished 

3 

79 

Plumbing fixtures in 

30 

82 

___ Floors 

Finished 

5 

87 

___ Finish hardware 

1 

88 

Water & Septic Connected 

2 

90 

___ Outside trim, concrete work 

Plus interior finish work 

10 

100

Page 3

05/26/2026 

Exh by 4 

CC 

Valuation Report 

DB: 

Lowell Twp 2026 

12:30 

PM 

41-20-12-400-050 

2026 

Est. 

T.C.V. 

WESTBROOK FARMSTEAD MINISTRIES 

Property Class: 

401 

14279 OBERLEY 

DR 

SE 

Map 

#: 

LOWELL CHARTER 

TWP 

LOWELL, 

MI 

49331 

Land Value Estimates 

for Land Table AGRI.AG 

2 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

TABLE ACRES 

4.170 Acres 25,000 

100 

104,250 

4.17 Total Acres 

Total 

Est. 

Land Value 

= 

104,250 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

RANCH/ 

1ST 

Cls 

C 

Blt 

2024 

(11) 

Heating System: 

Forced Heat 

& 

Cool 

Ground Area 

= 4361 

SF 

Floor Area 

= 4361 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=97/100/100/100/97 

Building Areas 

Stories 

Exterior

Page 4

W060

Page 5

Exh

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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000397

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Lowell (KENT)

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

Caryn

M.I. 

Last Name

Rasch

Firm Name (if any)

Lowell Charter township

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

2910 Alden Nash SE

City or Town

Lowell

State

Michigan

ZIP Code

49331

Telephone Number

6168977600

E-mail Address

assessor@lowelltwp.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

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

I believe the township did not overstate the new values for 2026. The previous assessor (PA) used the standard partial construction completion report to 

determine the percentage of completion. The PA determined it to be 40% completed on Tax Day. (Exhibit A)

After reviewing the Petitioner’s appeal, I re-calculated the percent completed using the same standard form. This calculated a 54% complete for the house. 

(Exhibit B)

Also, as highlighted in the Valuation report, the PA mistakenly left the percent complete for the garages as 17%, not 40% like the rest of the home. (Exhibit C)

The PA did not include everything in the building plans for this duplex in the assessment: the bathrooms, fireplaces, or porches. See Exhibit C. (Exhibit D)

The money spent by the owner is not an indication of value. 

I have also included the record card. (Exhibit E – two pages)

 

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

Page 3

STATE

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: Organization 

First Name

M.I.

Last Name/Company Name

Westbrook Farmstead Ministry

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

3765 Kimberly Ct. SE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49508

Telephone Number

616-819-9137

Fax Number

E-mail Address

westbrookfarmstead@yahoo.com

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

First Name

Kathy

M.I.

S

Last Name

Sawyer-Hecksel

Firm Name (if any)

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

3765 Kimberly Ct. SE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49508

Telephone Number

616-819-9137

Fax Number

E-mail Address 

westbrookfarmstead@yahoo.com

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]

14279 Oberley Dr. SE

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lowell

Michigan

49331

Taxing Authority (City or Township)

Township Of Lowell (KENT)

County 

Kent

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

MICHIGAN TAX TRIBUNAL – SMALL CLAIMS DIVISION

PETITION / COMPLAINT

Petitioner:

WESTBROOK FARMSTEAD MINISTRY 

Kathy Sawyer-Hecksel, Authorized Representative

Respondent:

Lowell Charter Township

________________________________________

Property Information

Parcel Number: 41-20-12-400-050

Property Address: 14279 Oberley Dr. SE Lowell, MI 49331

Tax Year: 2026

________________________________________

I. NATURE OF THE APPEAL

Petitioner appeals the 2026 assessment of the subject property, including True Cash Value (TCV), State Equalized Value (SEV), and Taxable Value (TV) as 

determined by the Township and Board of Review.

Petitioner contends that:

The

Page 3

STAT

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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

Westbrook Farmstead Ministry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000397

Township Of Lowell,

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: May 12, 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

Westbrook Farmstead Ministry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000397

Township Of Lowell,

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

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Page 1

1 

 

EXHIBIT A – CONSTRUCTION COST SUMMARY 

 

(As of Tax Day: December 31, 2025) 

 

Property Address: 14279 Oberley Dr. SE Lowell, MI 49331 

Parcel Number: 41-20-400-050 

Owner/Appellant: Westbrook Farmstead Ministry 

 

I. PURPOSE OF EXHIBIT 

This exhibit provides a summary of the actual out-of-pocket construction costs incurred for 

improvements to the subject property as of Tax Day, December 31, 2025. These figures reflect 

the true physical condition and measurable progress of the structure in accordance with MCL 

211.27(1) and MCL 211.34d(1)(q). 

II. CONSTRUCTION COST SUMMARY 

Category 

Vendor / Source 

Amount ($) 

Electrical 

 Home Depot / Menards 

$8795.33 

Plumbing 

HDP, Menards, Etna 

$5,599.93 

HVAC 

Etna, Johnson Supply 

$10,240.00 

TOTAL 

 

 $24,635.26 

 

 

 

 

 

 

 

 

 

III. SUPPORTING DOCUMENTATION 

These documents substantiate the above totals. Full documentation is available and can be 

provided upon request. 

IV. STATEMENT OF CONDITION AS OF TAX DAY 

As of December 31, 2025, the structure was in a “dried-in” condition only, with the following 

characteristics: 

 

No siding installed 

 

No interior finishes (drywall, flooring, trim, cabinetry)

Page 2

2 

 

 

No completed occupancy-ready systems 

 

Rough mechanical, electrical, and plumbing only 

Accordingly, the property remained incomplete and non-habitable as of Tax Day. 

V. VERIFICATION 

I certify that the amounts stated herein represent the actual costs incurred for construction 

completed as of December 31, 2025, and are true and accurate to the best of my knowledge and 

declare under the penalty of perjury to be true and accurate. 

Authorized Representative 

 

Kathy Sawyer-Hecksel 

Westbrook Farmstead Ministry 

Date: ________________________ 

 

VI. LEGAL BASIS 

This exhibit supports the requirement that property be assessed based on its actual physical 

condition as of Tax Day under MCL 211.27(1). 

Further, under MCL 211.34d(1)(q), the value of new construction must be based on the true 

cash value of the actual improvements, not speculative or completed market value. 

 

Respectfully submitted, 

Westbrook Farmstead Ministry

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Page 1

EXHIBIT A – TAXABLE VALUE RE-CALCULATION 

(CORRECTED ADDITIONS) 

 

Step 

Calculation 

Result 

Prior Year TV (2025) 

74,083 

$74,083 

IRM Adjustment (1.033) 

$74,083 × 1.033 

$76,528 

Actual Additions 

Receipts (MEP) 

$24,635 

Corrected TV 

$76,528 + $24,635 

$101,163 

 

This calculation reflects the statutory formula under MCL 211.27a, applying the capped prior 

taxable value and adding only the value of actual construction completed.

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Page 1

03/17/2026 

03:48 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LOWELL CHARTER TWP 

MARLA M PLATT, ASSESSOR 

2910 ALDEN NASH AVE SE 

LOWELL MI 49331 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.): 

41-20-12-400-050 

14279 OBERLEY DR SH 

412012400050 PART OF SE 1/4 COM 651.75 FT S 89D 59M 27S 

a 

MINISTR 

W ALONG E&W 1/4 LINE & 353.35 FT S 0D 19M 27S W FROM 

WYOMING MI 49509 

E 1/4 COR TH S 0D 19M 27S W 849.72 FT TO CL OF OBERLEY 

DR TH NWLY ALONG SD CL 150.29 FT ON A 1200 FT RAD 

CURVE TO RT /LONG CHORD BEARS N 53D 47M 19S W 

150.49 FT/ TH N 50D 11M 37S W ALONG SD CL 390.09 FT TH 

N 39D 48M 23S [£665.27 FT TO BEG * SEC 12 T6N ROW 4.17 A. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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 

41-20-12-400-050 

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

Board of Review Comments 

40% COMPLETE IS ACCURATE AND NEW OONSTRUCTION IS ACCUMULITIVE VALUE NOT INCREMENTAL 

[2026 

ORIGINAL ASSESSED VALUE 

211,300 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

211,300 

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

2026 

ORIGINAL TAXABLE VALUE 

155,683 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

155,683 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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: Organization 

First Name

M.I.

Last Name/Company Name

Westbrook Farmstead Ministry

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

3765 Kimberly Ct. SE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49508

Telephone Number

616-819-9137

Fax Number

E-mail Address

westbrookfarmstead@yahoo.com

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

First Name

Kathy

M.I.

S

Last Name

Sawyer-Hecksel

Firm Name (if any)

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

3765 Kimberly Ct. SE

City or Town

Grand Rapids

State

Michigan

ZIP Code

49508

Telephone Number

616-819-9137

Fax Number

E-mail Address 

westbrookfarmstead@yahoo.com

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]

14279 Oberley Dr. SE

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lowell

Michigan

49331

Taxing Authority (City or Township)

Township Of Lowell (KENT)

County 

Kent

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

MICHIGAN TAX TRIBUNAL – SMALL CLAIMS DIVISION

PETITION / COMPLAINT

Petitioner:

WESTBROOK FARMSTEAD MINISTRY 

Kathy Sawyer-Hecksel, Authorized Representative

Respondent:

Lowell Charter Township

________________________________________

Property Information

Parcel Number: 41-20-12-400-050

Property Address: 14279 Oberley Dr. SE Lowell, MI 49331

Tax Year: 2026

________________________________________

I. NATURE OF THE APPEAL

Petitioner appeals the 2026 assessment of the subject property, including True Cash Value (TCV), State Equalized Value (SEV), and Taxable Value (TV) as 

determined by the Township and Board of Review.

Petitioner contends that:

The

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