2024 MTT Amended PTA form - FINAL w POS.pdf

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

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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.1. 

Last Name/Company Name 

Wayne 

w 

Gagnon Trust 

Malling 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 

ij 

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? 

parcels are you | [] Yes* 

No™ 

|/ bc 

appealing? 

“If yes, use a multiple parcel form for Information regarding any contiguous parcels. 

*if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

1740 7 Mile Rd NW, Comstock Park, MI 49321 

Taxing Authority (City or Township) 

County 

Alpine Township 

KENT

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioner originally filed a Year 2024 appeal in July 2024 (see docket #24-003832), as 

Petitioner's Year 2023 petition was still pending (see docket #23-003074). On April 16, 

2025, all parties agreed to move Petitioner's Year 2023 petition from the Entire Tribunal 

to Small Claims Division. Since it was after 4/1/2025, it appears that moving docket 

#23-003074 to Small Claims automatically combined it with docket #24-00382, which in 

turn automatically added Year 2025. Given that there are issues with the Year 2023 that 

significantly impact Year 2025, Petitioner formally filed a Petition for Year 2025 on 

4/21/25 (see docket #25-000741) with important information regarding the interplay of 

2023 and 2025. See discussion of "phantom true cash value" in the dockets for 2023 

and 2025, and now 2024, This issue of "phantom true cash value" did not come to light 

until after original Year 2024 petition was filed on July 30, 2024. 

Continued next page... 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024, but see also Years 2023 and 2025 at docket #23-003074 and docket #25-000741 

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

Yes 

El No 

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

March 

Od July 

December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

El Appealing within 35 days of State Tax Commission Order 

(| Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? O Yes 

No 

If Yes, check which BOR considered your application AND attach the BOR decision: Oa March 

0 July 

a December 

If No, explain why:

Given the extent to which the 2023, 2024, and 2025 cases are intertwined, Petitioner feels it 

is in the best interest of the tribunal, the Respondent, and the Petitioner 

to just deal with 

the three cases at the same time in May 2025. As such, Petitioner is now amending the 

Year 2024 petition, so it is consistent with Section 7: Valuation Information on Petitioner's 

Year 2023 and Year 2025 Small Claims petitions. 

TCV 

AV 

v 

2023 

1,235,000 

617,500 

617,750 

2024 

1,248,000 

624,000 

624,109 

2025 

1,356,000 

678,000 

643,457 

As noted in an attachment for Section 7, itis impossible to properly address Year 2024's 

TCV on its own, due to confusion or errors in township data. It is best to simply allow Year 

2023 to “flow forward” to Year 2024’s assessment and then spend time and resources 

confirming the fairness of Petitioner's assessment again in Year 2025.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

41-09-22-200-049 

Classification of Property: 

Real 

Personal 

(checkone) 

ad 

Agricultural 

Commercial 

Industrial 

Restate! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

671,800, but Year 2023 is under protest (docket #23-003074) 

Current Taxable Value as established by the BOR: 

671,800, but Year 2023 is under protest 

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

1,248,000 

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

624,000 

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

624,000 

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

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 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Single Family Residence Principal Residence 

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

Single Family Residence

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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? 

Yes 

O No 

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

a 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 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If 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. 

Signature required 

Petitioner or Attorney/Authorized Representative's Signature: M AR Gc fe) G A G N 0) N 

Isl

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 

HB 

(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. 

website." 

www.michigan.gov/taxtrib 

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

BSAWPrint\ALP MBOR NOTICE UPDATED 

Petition forms are available on this 

ons, (616)784-1262

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 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

[BE 

as cemonioHes 

_] 

Owner's Name (Pisasa Print or Type) 

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

GAGNON WAYNE W 

Mord o 

(4nbedod 

Township of Clty 

County 

ALPINE TOWNSHIP 

KENT 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andlor the 

qualified agricultural 

proj 

tie 

the following described property: 

a 

9 

property exemption of 

Property Identified (Parcel code required, Property address & legal description optional 

: 

1740 7 MILE RD NW 

41-09-22-200-049 

Protested item iJ Assessed Value 

[i Tentative Taxable Value 

[0 

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 

Owners’ Estimated Trire Cash Value 

Current Tentative Taxable Value 

Current Year 

671,800 

YEARLY 

671,800 

| 

2024 

Previous Assessed 

Amount 

; 

! 

: 

| 

Previous 

Tentative 

Taxable Val 

io 

@ 

687 7004 XL 

ONTEL TED 

F 

revious 

Tentative 

Taxable 

Value 

692,440 

Previous Y¥023 

Difference 

-25,900 

Difference 

-20.640 

2. 

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

classification In accordance with section 211.34¢ 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) 

[J 

Agricultural 

J Industrial 

CO Timber Cutover 

[J utility (Personal Property Only) 

OO 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.) 

Percent Qualified Agncultural Exemption Granted by Assessor: Enter Q 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 vaiue and/or classification and/or qualified agricultural property exemption. 

Gee KT kOMED Fo% DETALED Pehgons 

Summber 

; 

pu 

/ ber Prat yar c/eeanfc amez 

<f. 

Soule 

Pe HET 

197 

ECoU LNW 

+ OWT 

EVE LaF 

ly VELWnE OF 

2/2/24 

PA CEN) 

QO) 

A 

Bd 

ddress 

WH 

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fig 

Phone Number 

(1 (4 A & (» DOr 

| 

i742 

7 

ve pr Hv 

EmailAddress 4p 

| 2-0¢, 

(0 C1 pETER. NET] 

Zor rr fe “Petre 

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Form 678, Page 2 

Petition 

# 024-0 

FOR BOARD OF REVIEW USE ONLY 

etition 

06 

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

3 

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. 

|b: 

Denied 

0 

Assessed Value Changed From: 

[ 

671,800 

A 

Record of Vote - Board or three member committee of board 

Chairperson: 

[X]ves 

[J] no © 

Member: 

2 

ves 

no 

— 

Member. 

iM ves 

[1 wid] 

Initials. 

Reason for Board Action: 

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

make an informed decision. 

It you disagrae 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. 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 Agriculiural Personal Property. 

2. TENATIVE TAXABLE VALUE 

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

Denied 

[[] 

 Tenative Taxable Value Changed From: 

671 

To: 

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

Chairperson: 

[¥Y yes 

[1] 

no 0c 

Member: el YES 

[|] NO 

FA 

Member: 

[¥ ves 

[| yo! 

14 

7 

Z 

1% 

Reason for Board Action: 

[= 

Same as above. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made lo the Michigan Tax Tribunal, P.O.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 Agricullural Personal Property. 

3. CLASSIFICATION 

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

[J 

Denied 

[] 

Classification Changed From: 

401 

To: 

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

Chairperson: 

ves 

[Cl 

no 

Member: 

[J ves 

[1 no “mas 

Member: 

[1 ves 

[7] nommR| 

Reason for Board Action: 

you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 lo the State Tax Commission, £.0. 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. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

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

Member: 

YES 

; 

oe 

m 

0 

Ono Member: 

Oves 

[nope 

Chairperson: [ves 

[J 

no 

Reason for Board Action: 

1f you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the Slate Tax Commission, P.O. Box 30471, 

Lansing, Mi. 48909 by June 30. 

5. Adjournment 

Date of Final adjournment of Board of Review 

1] AR 

1 

2 2024 

ba 

Wie 

= 

Date 

1 

2 2024 

aes ns 

we 

al 

Ve

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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