Gagnon (Trust).pdf

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

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RECEIVED 

frm, 

TranInfo:6é0h 

 25767277-1 

08/01/24 

RET 

Chk: 

3450 

fmt: $125.00 

AUG 07 2024 

; 

ID: 

WAYNE GAGNON 

MICHIGAN TAX TRIBUNAg 

1 OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

M.l. 

Last Name/Company Name 

WAYNE 

WwW 

GAGNON (TRUST) 

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

P.O. BOX 565 

City or Town 

State 

ZIP Code 

BELMONT 

MI 

49306 

Telephone Number 

Fax Number 

616-485-9261 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

| 

First Name 

M.I. 

Last Name 

MARGO 

T 

GAGNON 

Firm Name (if any) 

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

P.O. BOX 565 

City or Town 

State 

ZIP Code 

BELMONT 

MI 

49306 

Telephone Number 

Fax Number 

616-446-8061 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [] ves 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[3 Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Quaiified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

1. %Good Used [PHY / Ab. PHY / FUNC / ECON / COMB] input into the CAMA 

assessment software for the Cost Basis Valuation Report / Assessment does not reflect 

appropriate discounts for obsolescence. 

2. ECF (Economic Condition Factor) used to arrive at True Cash Value is also very 

likely inflated due to sample size lack of representativeness. 

Independent Appraisal in support. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[m] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

march 

[J July 

| December 

If No, check the applicable reason(s): 

Not required to attend 

[m] Assessment Change Notice was not received by Petitioner 

[Il] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information =use ine muttipte parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

41-09-22-200-049 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

671,800 

Current Taxable Value as established by the BOR: 

671,800 

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

| 

1,282,800 

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

641,400 

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

641,400 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

41-09-22-200-049 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial Regge! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

r% 

if improved property, how is the property currently being used? 

Single family principal residence 

if improved property, for what use was the property designed? 

Single family residence 

m]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

ves 

[1] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[N} Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

Zo fo 

SEV 

$126.00 + 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

Hf your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

| 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

| 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

] 

Signatu I'€ *Required 

Petitioner or Attorney/Authorized Representative’s Signature: Margo Gagnon, representative 

Isl 

i

2024 BOARD OF REVIEW DECISION 

FROM 

ALPINE TOWNSHIP 

JULIE BULERSKI, ASSESSOR 

5255 ALPINE AVE NW 

COMSTOCK PARK MI 49321 

(616) 784-1262 

03/27/2024 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL; 

GAGNON WAYNE W 

WAYNE W GAGNON TRUST 

PO BOX 565 

BELMONT MI 49306 

PROPERTY IDENTIFICATION: 

41-09-22-200-049 

1740 7 MILE RD NW 

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: 

41-09-22-200-049 

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

Board of Review Comments: 05D 

2023 MTT APPEAL IN PROCESS, NO CHANGE FOR 2024. 

[2024 

PRE-BOR ASSESSED & SEV VAL 

671,800 

| 

[2024 "BOARD OF REVIEW" ASSESSED & SEV VALUE 

671,800 

1] 

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

2024 

ORIGINAL TAXABLE VALUE 

671,800 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

671,800 

100% 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

"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." 

www.michigan.gov/taxtrib

Petition to Board of Review 

L-4035 

Petition # 024-006 

* This form is issued under the authority of P.A. 208 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 

[r2 ys 

R26 CUSTOM HOMES 

7] 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Plsase Print or Type) 

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

GAGNON WAYNE W 

Morbo 

(Aqaba 

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) 

: 

1740 7 MILE RD NW 

41-09-22-200-049 

Protested-item 

Bq Assessed Value 

[i Tentative Taxable Value 

[J 

Classification 

[JQualifed Agricultural 

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 Trile Cash Valle 

Current Tentative Taxabie Value 

Current Year 

671,800 

(ZZ 

671,800 

| 

2024 

Previous Assessed Amount 

X £m 

3 

Previous Tentative Taxable Value 

Previous Year 

~ 

VresTED Xo) 

692,440 

2023 

Ditference 

-25,900 

Difference 

-20, 640 

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. 401 

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

| 

697,700%] 

O 

Agricultural 

[J Industrial 

CI Timber Cutover 

[Utility (Personal Property Only) 

OO Commercial 

[J Residential 

ClDevelopmental 

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 properly, 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.) 

Percent Qualified Agricultural Exemption Granted by Assessor: Enter 0 if exemption is denied) 

| Percent Qualified Agricultural Exemption Requested by Owner: (Enter 100 if full 

exemption requested) 

4: REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

Fee MTT Kk OMED 

Fol DETHMLES Fghgons 

Gumbo; 

put /he pay [Fv 

jee 

comer 

of. 

Supoulr 

Be mer 

157 

ETiov enw 

J od 

ow SES Cla 

TENS 

Zooe

Farm 678, Page 2 

Petition # 024-006 

‘FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Owner Name 

Property Location 

Parcel Code 

GAGNON WAYNE W 

1740 7 MILE RD NW 

41-09-22-200-049 

1. ASSESSED VALUE 

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

Denied 

O 

Assessed Value Changed From: 

| 

671,800 

| A 

| 

] 

Record 

bf Vote - Board or three member committee of board 

. 

Chairperson: 

[X]ves 

[J no 

5% < 

Member: XW ves 

[Ino 

Ze 

Member: 

4 ves 

[1] wid] 

nifials 

Reason for Board Action: 

Petitioner did not provide adequate and sufficient documentation for the Board of Review to 

make an informed decision. 

If you disagree wilh the decision of the Board of Review regarding tentative assessed value, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 30232, 

Lansing, Mi. 48906 by May 31 for Gommercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricullural Personal Property. 

2, TENATIVE TAXABLE VALUE 

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

x 

Denied 

[[] 

 Tenative Taxable Value Changed From: 

671,800 

To: 

Record bf Vote - Board or three member committee of board. 

AHA 

r 

Chairperson: 

[¥] ves 

NO Le 

Member: % ves 

[7] NO 

Am 

Member. 

[3 ves 

[] 

nate 

i 

ra 

[vd 

[1 

initials 

Reason for Board Action: 

[25 

Same as above. 

if you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.0.Box 30232, Lansing, 

Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property by July 31 for 

Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

3. CLASSIFICATION 

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

[Hi] 

Denied 

[] 

Classification Changed From: 

401 

To: 

Record of Vote - Board ar three member committee of board. 

Chairperson: 

[J ves 

[J 

no 

mites 

Member: 

Cves 

Ono 

mis 

Member: 

[1 ves 

[1 noms 

Reason for Board Action: 

f you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O, Box 30471, 

ansing, Mi. 48809 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[ 

Exemption Request Denied 

0 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board. 

Chairperson:

WAYNE W. GAGNON TRUST 

P.O. BOX 565 

BELMONT, MI 49306 

616-446-8061 

gilroc@charter.net 

July 30, 2024 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

U.S. Postal Mailing Address: 

PO BOX 30232 

Lansing, MI 48909 

RE: 

Single Family Principal Residence located at: 

1740 7 Mile Rd. N.W., Comstock Park, Ml 49321 

Alpine Township, Kent County 

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

Year 2024 Small Claims Property Tax Valuation Appeal Form 

Dear Michigan Tax Tribunal, 

Attached please find a completed Year 2024 Small Claims Property Tax Valuation Appeal Form for 

the above referenced property, including a copy of the March Board of Review Decision (Denial). 

Please note that this property is also under appeal 

for Year 2023, but Year 2023 is making its way 

through the “Entire Tribunal” process of the Michigan Tax Tribunal. See Docket #23-003074. 

Due to the expense of the property tax protests (especially going through the Entire Tribunal), we are 

representing ourselves in this matter, without attorneys. 

We are purposely filing the 2024 property tax appeal via the Small Claims Division and are not 

electing to combine 2024 with the 2023 tax protest in the Entire Tribunal. Basically, being new to all 

of this we would like to learn from our 2023 experience to help better address 2024 if needed! 

Thank you for filing the attached Year 2024 Small Claims Property Tax Valuation Appeal Form and 

getting this matter into the legal system.

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