Tax Tribunal Petition.pdf

Page 1

Michigan Tax Tribunal Petition Statement 

Property ID #: 11-312-005-10 

Owners: Brett & Janelle Trepanier and Ronald & Cindy Trepanier 

Property Location: Stannard Township, Ontonagon County, Michigan 

The property was purchased in an arm’s-length transaction for $15,000. We understand that upon 

transfer of ownership, the taxable value became uncapped pursuant to Michigan law. Following the 

uncapping, the assessed value increased to $19,080, and after an additional inflationary increase of 

2.7% along with an assessment adjustment, the assessed value increased to $20,940, resulting in a 

current True Cash Value determination of $41,880. 

We believe this valuation significantly exceeds the actual market value and usability of the property. 

This parcel is landlocked by federal land and does not have legal road frontage or conventional vehicle 

access. Access is limited strictly to ATV travel, with a maximum vehicle width restriction of 65 inches. In 

addition, annual access requires a federal permit costing $389.04 per year. The property does not have 

access to utilities or infrastructure commonly associated with higher-valued vacant land, including 

electric service, well capability, septic capability, or year-round vehicular access. 

Because of these substantial limitations, this parcel is not comparable to accessible recreational or 

buildable acreage within the township. The severe access restrictions and lack of development potential 

materially reduce its marketability and overall value. 

Further supporting our position are recent neighboring parcel sales through Ontonagon County tax 

sales: 

® 

Parcel #11-313-001-20 sold for $18,500 

e 

Parcel #11-313-001-10 sold for $20,250 

® 

Parcel #11-314-001-00 sold for $24,250 

These comparable sales indicate that the current assessed True Cash Value of $41,880 is excessive 

relative to actual market conditions for similarly situated properties. 

Based on the purchase price, physical limitations, restricted access, and comparable nearby sales, we 

believe a fair and equitable True Cash Value for this parcel would be approximately $21,000. 

We respectfully request that the Tribunal review and reduce the assessed valuation accordingly. 

Respectfully submitted, 

Brett & Janelle Trepanier, Ronald & Cindy Trepanier