2024 Sec 6 Jurisdiction - all years w POS.pdf

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

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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 

JURISDICTION QUESTION 

Petitioner erroneously filed Gagnon 2023 tax protest in the Entire Tribunal Division (see 

Docket #23-003074). 

Petitioner purposely filed Gagnon 2024 tax protest in the Small Claims Division (see Docket 

#24-003832-TT). 

Petitioner protectively filed Gagnon 2025 tax protest in the Small Claims Division (see 

Docket #25-000741), despite the understanding that it would be automatically added to a 

prior year case. 

At 4/16/2025 Pre-Hearing Conference, all parties agreed that the 2023 case in the Entire 

Tribunal Division should be transferred to the Small Claims Division. 

Question: 

e 

Does jurisdiction cover a combined SC case that includes 2023, 2024, and 2025 

(under Docket #23-003074)? 

e 

Ordoes Year 2023 stand alone as Docket #23-003074, and only 2024 and 2025 get 

combined (under Docket #24-003832-TT)? 

Petitioner would prefer that all cases be decided simultaneously by the Judge. This would 

be most cost-effective and efficient for all parties. 

If docket 23-003074 combines 2023, 2024, and 2025, presumably the Judge will decide one 

TCV for 2023, one TCV for 2024, and one TCV for 2025, and effectively address any TCV 

distortions in years after 2023 as he sees fit. 

If it not worth the time and expense for 2023 to stand alone as Docket #23-003074-TT, and 

for years 2024 and 2025 to be addressed in a later Docket [#24-003832-TT]. Simply use 

John Meyer TCV and years 2024 and 2025 will resolve themselves.

LARA Michigan Tax Tribunal 

Small Claims 

** Warning about subsequent tax 

years: If the case Is a dispute over 

TCV, AV, and/or TV, and the hearing is 

not scheduled until after the 

following April 1 of the next year, then 

the Tribunal will automatically add 

the next tax year as a year in issue. 

For instance, if Petitioner filed a 

petition in May 2021 (for tax year 2021) 

and the hearing Is not scheduled 

until after April 1,2022, then the 

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Mwy 2022 

Tribunal will automatically add tax 

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year 2022 to the case. If this happens: 

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1. The parties are expected to submit 

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evidence about the Initial tax year In 

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{esue and the added year by the filing 

deadlines stated In the Notice of 

Hearing; 

2, The parties may ask the Tribunal to 

sever 2022 and have a hearing on that 

year later so the parties can collect and 

hanged evidence; or 

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The Tribunal may sever the added year 

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on its own If the parties do not have 

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sufficient evidence about the added 

year, This means the hearing on the 

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added year will be held later after the 

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parties have had time to collect and 

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exchange evidence. 

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6. Submit Evidence to Tribunal and 

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Exchange with the Other Party 

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Parties are required to submit their 

documents to the Tribunal and the 

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other party at least 21 days before the 

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scheduled hearing date, as provided by 

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All evidence that is submitted to the 

Tribunal MUST be also ugerved” on 

the other party 21 days before the 

hearing. 

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Petitioner - The party who starts a 

case In the MTT by filing a petition 

against another party (known as the 

Respondent). 

Proof of Service — A written 

statement that you file with the 

Tribunal indicating that you sent (or 

served”) the documents on the 

other party. The Tribunal 

recommends you use the Proof of 

Service form provided. 

Respondent - The party who is 

being sued by the Petitioner and 

responds to the filing of a petition by 

filing an answer. 

service - The act of sending a copy 

of court papers or other documents 

to the other party. He “served” his 

evidence on the Respondent by 

sending them a copy by mail. See 

proof of service. 

Stipulation - A written agreement 

between the parties that Is 

submitted to the Tribunal. A 

stipulation may be on limited facts of 

the case or may be a stipulation for 

entry of consent judgment that 

settles the entire case. The parties 

should use the Tribunal's Stipulation 

for Entry of Consent Judgment Form 

Tax Day 

- In Michigan, property 

taxes for a particular tax year are 

determined on the immediately 

preceding December 31. For 

example, Tax Day for year 2022s 

December 31,2021. 

$-271% 

+ HLS

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LARA Michigan Tax Tribunal 

Tax Tribunal Rules 

Practice before the Michigan Tax Tribunal is governed by the Tribunal Rules of Practice 

and Procedure. For a copy of the General Rules see Part 1: General Rules. The Tax 

Tribunal Rules are divided into three sections: General Provisions, Entire Tribunal, and 

Small Claims, and Mediation. For a printable version of the Tax Tribunal rules see Tax 

Tribunal. 

These rules are effective as of March 28, 2025. 

TTR Number 

Rule Title 

PART 1. GENERAL PROVISIONS 

201 

Scope 

203 

Definitions 

205 

Computation of time 

| 

207 

| 

ALJ/Substitution 

209 

Redacting PPI 

21 

Service of pleadings 

213 

Appeals 

| 

payment/waiver/frefund of fees 

215 

217 

Cost

BEB 

B 

AOE iE 

5B 

Subpoenas 

Conduct of Hearings 

Rehearings/Reconsideration 

Witness fees 

SC Jurisdiction 

Records 

SC Fees 

Election of SC 

Appearance and representation 

Commencement of proceedings 

SC Answers 

Stipulations 

Hearing sites; accommodations 

SC Notice of hearing 

Evidence 

Exceptions

R 792.10271 Petitioner's election of small claims division. 

Rule 271. 

A petitioner who wishes to have a matter heard in the small claims division must elect to 

do so. 

R 792.10273 Subsequent tax year assessments. 

The appeal for each subsequent year for which an assessment has been established is 

added automatically to the petition for an assessment dispute as to the valuation or 

exemption of property at the time of hearing. For purposes of this rule, a subsequent tax 

year assessment is established by April 1 of that tax year. 

R 792.10275 Transfers. 

(1) A party may, by motion filed with the tribunal and served on the opposing parties, 

request a transfer of the contested case from the small claims division to the entire 

cribunal, 

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(2) If the motion is filed with the tribunal after the notice of hearing in the contested 

case has been issued by the tribunal, the parties shall appear at the hearing and be 

prepared to conduct the hearing, unless otherwise ordered by the tribunal. 

(3) If the request is granted, the moving party shall pay all tribunal filing fees and any 

reasonable costs that the tribunal determines may be incu rred by the opposing party or 

parties as a direct result of the transfer. 

(4) With the permission of the petitioner, the tribunal may refer a contested case 

properly pending in the small claims division to the entire tribunal. 

R 792.10277 

Appearance and representation. 

Rule 277. 

i 

(1) The tribunal may, upon a motion filed with the tribunal and served on the opposing 

parties not less than 28 days before the hearing scheduled ina contested case, conduct 

the hearing on the file for the moving party. If the motion is granted, the tribunal shall 

render a decision based on the testimony provided by the opposing parties at the 

hearing, if any, and all pleadings and written evidence properly submitted by all parties 

not less than 21 days before the date of the scheduled hearing or as otherwise ordered 

by the tribunal.

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

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