2024 Sec 6 Jurisdiction Dec BOR w POS.pdf

Wayne W Gagnon Trust, Petitioner V Township Of Alpine, Respondent · 24-003832-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

2024 SMALL CLAIMS 

AMENDED - PROPERTY TAX APPEAL PETITION FORM 

Wayne W. Gagnon, Petitioner 

MTT Docket #23-003074-TT 

Vs. 

MTT Docket #24-003832-TT 

Alpine Township, Respondent 

MTT Docket #25-000741-TT 

ATTACHMENT RE: 

SECTION 6: JURISDICTIONAL ISSUE 

APPE 

NCE 

AT 

DECE 

02 

D OF 

REVIEW 

March 2024 - Petitioner protested Year 2024 assessment at the March 2024 Board of 

Review meeting, noting that Year 2023 was still winding its way through the Ml Tax Tribunal. 

July 22, 2024 - Petitioner received Respondent's Valuation Disclosure Appraisal for the Year 

2023 tax protest on July 22, 2024, as part of Respondent's Pre-Hearing Statement 

e 

July 2024 was the first time that Petitioner saw that Respondent was using a 

“Real Estate” Appraisal (prepared by Jim Van Stensel). 

« 

While reviewing Respondent's appraisal and comparing 

Jim Van Stensel’s 

conclusion on the value of an acre of vacant Ag land in Alpine Township vs. the 

Township's Year 2024 Ag Vacant Land Study, Petitioner realized that there was a 

significant “math footing error” in the Township's Year 2024 Ag Vacant Land 

Study. 

e 

While trying to propose a settlement with the Township, Petitioner realizes that 

the math footing error would be a problem: the difference in land value on the 

record card vs. Van Stensel’s land value conclusion** would result in “phantom 

true cash value” in Year 2025 if the record card was not updated to a land value 

more in line with the components of value. 

November 2024 - Township would not agree to update the land value as part ofa 

settlement. 

December 10, 2024 

— Petitioner appears at December Board of Review meeting. 

See Petition attached. 

** petitioner also contends that Van Stensel’s conclusion is too high because he used private sales of 20-acre 

developmental parcels to value Petitioners 48-acre unsplittable parcel, but that is not important here...

818 (Rev. 1-07) 

Pecemerse 2924 

Petition to Board of Review 

L-4035 

Petition # 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owners Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Wayne & sérod TPveT 

Mbaqe GhGnad 

Township or City 

County 

ALPINE TOWNSHIP 

KENT 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel 

code required. Property address & legal description optional) : 

© 

Property Address: 

|“ 40 7 MILE Bp Ny 

PARCEL# 41°0.22.%°% pag 

Protested litem 

Assessed Value 

[] 

Tentative Taxable Value 

[7] 

Classification 

[J 

Qualifed Agricultural 

ALLoleTiopn 

Property Exemption 

1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) 

Current Assessed Amount 

Owner's Estimated True Cash Value 

| Current Tentative Taxable value 

Current Year 

Previous Assessed Amount 

= ee + 4 PE Lew 

Previous Tentative Taxable Value 

Previous Year 

Difference 

Difference 

2. PROTEST 

OF CLASSIFICATION 

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

classification In accordance with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's statue as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

BES \PEwTisl 

Mp i-outl? 

¥ s€% OE 

a=, 

Classification should be: (Please check one of the following) 

[J Agricultural 

* 

[0 

Industrial 

[0] 

Timber Cutover 

~~ [] 

Utility (Personal Property Only) 

[J Commercial 

[0 

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 MILL FOR 

HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

I 

y 

TEM 

exem| 

on 

Reques 

exemption requested) 

4. 

REASON FOR PROTEST 

1e reason(s) for protest 

of assessed 

value 

and/or the tentative 

val 

Jor 

and/or qualified agricullural property exemption. 

Gye free? 

eesieniy, THT 

Lone Vive on Pptebo Leia pe 

LpoSTYR 

ro 

pEFLELr 

bend VEL v) vers/ PEFIISD 

[5 /KOPEHHLO 

io 

MI 

Tex 

Ter 

Firwl 

JUS eer 

NT ot spied 

BF bing (4). 

Signature | 

7 

IN 

- 

Date 

ah 

= 

= 

De 

RADU 

zz 

a 

k) 

Ne 

So 

ah a 

ie Number 

[4 le 

al EY 

“14e 

"1 FILE BD Pw nay VL A) Prine 

TEmalAddess 6,3 | go 

(D) € Wn 

TBS: NET 

www.michigan.gov/treasury

L-4035 Petition to December 2024 Board of Review 

Parcel #41-09-22-200-049 

Subject parcel has tax protest cases pending with the Mi Tax Tribunal for both Years 2023 and 2024. 

CLASSIFICATION: 

The property is classified as Residential Improved. However, as part of the 2023 

MTT case, the Township submitted a “real estate appraisal” essentially treating the property as an 

agricultural property with a house and barns on it. We are not requesting a change to our classification, 

but just pointing this out. 

e 

Used for Assessment: 

LAND TABLE R-80 (Private Drives) 

o 

Used by Township for MTT Case: 

AG VACANT LAND STUDY sales 

VAN STENSEL APPRAISAL: 

The 12/31/2022 Jim Van Stensel real estate appraisal submitted by the Township to the MTT as the correct 

True Cash Value of 1740 7 Mile includes a stated land value of $430,000 (48.15 @ at $8,930 

acre). The 

land value of our property will need to be addressed by the MTT in its conclusion of the property’s TCV. 

Notably, Van Stensel appraisal’s stated value of $8,930 / acre is significantly higher than the stated value 

per acre of the Township's land studies for both 2023 and 2024. See also Note 1. 

Value Per Acre 

2023 

2024 

Van Stensel real estate appraisal 

8,930 

($430,000) 

| NA, still going through the system 

Township Land Study See Note2&3 

| ~6,200 ($295,000) 

| 7,500, but see math error 

Difference per Acre 

2,730 

($135,000) 

| To be determined 

REASON FOR PROTEST: 

The issue is how the “Final Judgement and Opinion” Land Value will get adjusted on our revised 2023 

Alpine Township Record Card. 

Van Stensel’s appraisal appears to have essentially used the Township's 2024 Land Study to find comps 

for our property in his 12/22/2022 real estate appraisal (used for our 2023 assessment), but his analysis 

did not have any math errors. As a result, we believe that the Land Value used on our Record Card -and 

the House/Barns value - should be updated to reflect the “Final Judgement and Opinion” of the Michigan 

Tax Tribunal, and not be based on the Township’s land studies. 

If not, we believe that we will experience “double jeopardy” and “phantom true cash value” in 2025 (and 

later years) as the Townships Land Studies get more in line with Mr. Van Stensel’s conclusion. 

Note 1- We believe that Van Stensel's real estate appraisal used comps that were not in fact fair indicators of the value of 17407 

Mile Rd NW, but that is for the MTT to decide. 

Note 2- The 2024 Township Land Study has a clerical error / math error that significantly changes the conclusion of the study. The 

Township's 2024 Land Study concluded a value per acre of $7,500, but after adjusting 

for the math error, the Land Study 

conclusion should have been $9,949 an acre. 

Note 3 - The 2023 Township Vacant Land Study includes a large home on 55 acres. The inclusion of this home significantly 

reduced the value per acre conclusion of the Township's land study. ($7,500/acre reduced to $6,400/acre). Yet, Mr. Van Stensel 

did not include this large home on 55 acres in his appraisal, resulting in his much higher value per acre conclusion [than the 

Township's $6,400/acre conclusion].

MTT Dit 23-003074 

APPRAISAL OF REAL PROPERTY 

LOCATED AT: 

1740 

7 Mile Rd NW 

Part of NE 1/4, Section 22, TEN, R12W. 48.15 A. See aliached addendum. 

Comstock 

Park, MI 48321 

FOR: 

Christine Blum 

161 Ottawa 

Ave NW 

Grand Rapids, MI 49503 

5250 Northind 

Dr NE Ste E 

: 

E 

Ce 

IATSTs 

a 

iL 

a 

PPRAISAL REPORT 

rT DRAB 

- 

| The following land sales were used in estimating the value of the subject 

ste as vacant. 

rings 

I 

2633 8 Mile Road, NW sold for $486,500 with 67.07 acres for a unit price of $7.253 per acre. 

) 

E 

1 

4055 

Hendershot, 

NW sold for $258,840 with 

21.07 acres for a 

unit price of 

$12,285 per acre. 

) 

| 5118 Walker Avenue, 

NW sold for $207,800 with 21.57 acres for a unit price of $10,000 

per acre. 

ai 

a 

1 5530 Peach Ridge Avenue, NW sold for $669,000 with 74.53 acres for a unit 

price of $8.976 per acre. 

1 The indicated 

value of the site, 

as v 

as vaca, Is ssimaled aL #430000. /A BN > 89% o /Aceg,

XSJX°SAESPZOZ BOS SISAIVNY IMVA ONVT ‘oV\STIVS NVI JVA\PZOZ\siossass\; 

A 

] 23 Mae 

meq 

20% 

vz 

p 

2474 3d 

(S%+¥L) o79r 

diusnicl 

bebb 3249 2491 crneps 

Woda 

SISATVNY 3MYA ONV1 OY $202 

ay” 

d lysumoy suidyy 

Agate NA 

tals 

4342 

1a7kg Ae oarilsid 34Y/p 

ari

ane de aMIdA Last divd 

TZ y AC 

oi yAine J 

dead 2d 

el 533399 

210V/001'7$ 

© ules ay) pautewal pue| 2|qe|I-uoN 

) 

210V/00Z'9$ 0} 9582103 [[BWS [0 TZOZ 10} 210V/00E'9 © panjen sem pue| 3|qellLL 

OV/L2Zv'9$ Jo ebeseny 

0S pu] MOYS SSIES) 

A294 234 

JIoy JUBLLISSasSY £202 10} PUB [BINHNOU 

J———— 

29722 

110¥ £202 20} SUOISNPU0D 

LAMAZE 

ruse 

_ 

 96'861 / 8YE‘90S 

IS IENPISHY PUT PASIAIY 

000°6998 

005°98%$ 

8P8°0SES IIA 6 0S8T 103 AMN[BA PUET] [BNIIL 3S() 

Yo°LTYO 

= 

96861 / PP8°8LT 

I$ SIA 6 0S8T 

JO ISNEIY MO] 00] [ENPISIY PUL] 

fo 

¥9LZV'9 

<=any 19N sod 

/ 

| 

Buoy 

/ 

I 

VR'BLTIS 

 BES'PZO'Z$ 

00L'LL6S 

 00S'S90Z$ 

0055302 

SEL 

Biola 3201514 § meq eel 

Araisdyd 

avy] 

eb Sdiegeny Grnag (3 rmuszaedad Fuaorad 

{ Shug 

dice win 3mep oVES 

2202/16/€ - 0202/1/t POV3d eS 

diysumoy autdy 

£202 1204 Oy ApnIS Safes Puen JUE3EA [emu 

cze? 

asd 3W 

pb 

04947 

gwoll 

11nG3dn0/ Apav 

AS cdsdatsia FBIN/ $ 

Jeviviyly

: 

COWS 

Loe 

pe 

ar id 

(MsLEepee) 

Ven TEV 

ASSESSED VALUES BY YEAR 

POTENTIAL 

ere 

VAN STENSEL 

ALPINE 

APPRAISAL 

TOWNSHIP 

If MTT Selects 

NOTE- We disagree with Van Stensel's Appraisal, preferring 

Meyer 

John Meyer's Appraisal, but the MTT Judge will decide what is 

Appraisal for 

If MI Tax Tribunal Selects Van Stensel Appraisal for 

fair. 

TCV 

Final Opinion of TCV 

Ok bY 

VALUE Beir? 

oN 

Lene 

The issue here is how the Land Value will be recorded 

2024 ALPINE IF 

(Revised) on the Record Card upon Final Judgement. 

USE 2023 

2024 ALPINE IF 

ASSESSED 

USE 2023 FMV 

2023 

2023 

LAND 

LAND 

Land 

285000 

430,000 

295000 

430,000 

House 

709,209 

669,954 

829,578 

700,993 

Barns, Improvements 

231,000 

231,000 

231,000 

231,000 

TRUE CASH VALUE calculated 

$ 

1,235,209 

$ 

1,330,954 

$ 

1,355,578 

$ 

1,361,993 

HOUSE + BARNS 

940,209 

900,954 

1,060,578 

931,993 

A 

t 

This is how 

Township will 

RI 

potentially 

are 

REVISE 

73.35% 

69.29% 

82.00% 

69.29% 

po 

EE 4 reson 

re 

Tak 

wR) ve ves 

per 

lif 

-25 

v8 

re haw 

novi) erpeds 

oh i 

8 

eel 

& 

[-d

ASSESSED VALUES BY YEAR 

NOTE- We disagree with Van Stensel's Appraisal, preferring 

John Meyer's Appraisal, but the MTT Judge will decide what is 

fair 

The issue here is how the Land Value will be recorded 

{Revised} on the Record Card upon Final Judgement. 

Land 

House 

Barns, Improvements 

TRUE CASH VALUE calculated 

HOUSE + BARNS 

WHAT HAPPENS IN 2025? 

If MI Tax Tribunal Selects Van Stensel Appraisal 

for Final Opinion of TCV 

SR ANY VALVE PREER 

orl LWNT? 

AND LAND STUDY ERRORS GO AWAY 

2025 

IF 

2025 ALPINE 

IF USE 2023 

FMV LAND 

 Over-Assessed 

— 

753,529 

231,000 

231,000 

$1,652,750 

§ 1.414529 

$ 

138,221 

A 

1,122,750 

984,529 

138,221 

Too High 

Typo \o THE 

pena 

we 

REE 

Larry TING 

[Ian wo oF

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARING AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

WAYNE W. GAGNON TRUST, 

MTT Docket No. 23-003074 

 

MTT Docket No. 24-003832 

MTT Docket No. 25-000741 

Petitioner, 

Parcel No. 41-09-22-200-049 

V 

 

TOWNSHIP OF ALPINE, 

 

Respondent. 

 

 

/ 

Wayne W. Gagnon Trust 

Toby Koenig (P72367) 

Petitioner’s Representative 

 

PO Box 565 

BLOOM SLUGGETT, PC 

Belmont, MI 49306 

Attorney for Respondent 

(616) 446-8061 

161 Ottawa Ave NW, Suite 400 

gilroc@charter.net 

Grand Rapids, MI 49503 

 

(616) 965-9343 

 

toby@bloomsluggett.com 

 

 / 

 

PROOF OF SERVICE 

Margo Gagnon, representative of Petitioner, says that on April 25, 2025, she served a copy 

of the Petitioner, Wayne W. Gagnon Trust’s Year 2024 Amended Property Tax Appeal Petition 

Form Valuation Appeal, and supporting exhibits including: 

o Attachment for Section 1 & 2: LARA e-filing submission problems on April 21, 2025 

o Attachment for Section 5: Chronology of Years 2023, 2024, & 2025 

o Attachment for Section 6: Jurisdictional Issue regarding combination of 2023, 2024 

and 2025 tax protests 

o Attachment for Section 6: Appearance at December 2024 Board of Review 

o Attachment for Section 7: Valuation Information 

o Attachment for Section 7: Confusion over Township data including 

 %Good on 2024 Assessment and 

 Math footing error on 2024 Ag Vacant Land Study 

upon 

Toby 

Koenig, 

attorney 

for 

Respondent, 

by 

electronic 

mail 

to: 

toby@bloomsluggett.com. 

/s/ Margo Gagnon 

 

Margo Gagnon

← View full record