2026-10-13 13-06.pdf
Brett Trepanier Petitioner V Township Of Stannard Respondent · 26-000960-TT
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STATE OF MICHIGAN ORETCH=N WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-000960 Section 1: Respondent’s Contact Information Unit of Government Stannard Township Mailing Address (No., Street, P.O. Box or Rural Route): 4710 Kemppa Road City or Town: State: ZIP Code: Toivola Mi 49965 Telephone Number: 906-288-361 0 Email Address (do not enter unless you want MTT to send all correspondence via emall): luannassessor@gmail.com Section 2: Respondent's Attorney/Authorized Representative’s Contact Information First Name: Last Name: Firm Name (If any): Mailing Address (No., Street, P.O. Box or Rural Route): City or Town: State: ZIP Code: Telephone Number: Email Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet If necessary. Oves [No [A Notapplicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? O ves iA no
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rr he nN gen STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal See attached response document. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [4] Yes O No If yes, check which BOR Petitioner attended: [14 March [J uly [J December If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes O No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? Oo Yes Vv No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Yes MNo If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. FHreeifimiet 14-312-005-10 Classification of Property: Real Personal [J (check one) Agricultural J Commercial J Industrial O] Residential J Timber-Cutover @ Developmental 0 Utility OJ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: $20,940 What do you believe Is the fair market value (also known as true cash value)? $41,880 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by 6) $20,940 assessed value) $20,940 Signature *Required Respondent or Attorney/Authorized Representative's Signature: Isl LuAnn B. Hayrynen
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Dear Honorable Tribunal Members, Thank you for taking the time to read this letter and I hope it finds you all well. I apologize for my delayed response and do hope this letter will cure my defaulted position. I have attached the following documents to provide more context and information about my 2026 Timber Cutover rates: o 2026 Land Tables o 2026 Timber Cutover Sales Analysis Please note the 2 parcels I omitted from my 2026 Timber Cutover studies, both exceeded $2,000/acre. The petitioners parcel is 40 acres and currently in the Timber Cutover class. The petitioner’s parcel is also vacant and being valued at $1,047/acre. I believe this to be a fair rate based on a 2-year sales study of like-parcels. Even when taking only Stannard Township Timber Cutover sales into consideration using those same sales, the dollar per acre rate comes out to be $1,181/acre. So again, I believe the acre rate the petitioner is being taxed on to be fair and equitable. During my review of the subject parcel in preparation for this response, I identified a potential discrepancy between the current property classification and the improvements that appear to be present on the property. Parcel 11-312-005-10 is currently classified as Timber Cutover Vacant (501), and no structures are currently reflected on the property’s record card. However, county GIS imagery appears to show a cabin with a wooden deck and a possible shed on the property. ASee attached GIS and Google Earth images
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Ontonagon County and Stannard Township have limited zoning oversight, and building permit information is not routinely or consistently provided to township assessors. As a result, the identification of improvements may depend on available property records, GIS imagery, and field observations. The potential improvements on this parcel were identified during the current review. I will be contacting Stannard Township and Ontonagon County to inquire about any available building permits, construction records, or other documentation pertaining to the structures on the property. Additionally, I will be visiting the property next week to verify the existence of the improvements, obtain photographs, and confirm measurements. Based on the available county GIS imagery, the main structure appears to measure approximately 24' x 18', although all dimensions will be verified during the on-site inspection. As for the petitioner’s comparables, I have looked into all 3 subject parcels and sales information: o 11-313-001-20 o 11-313-001-10 o 11-314-001-00 All of these purchases were foreclosures and transferred from the Ontonagon County Treasurer’s office. Additionally, all 3 parcels taxable values are $19,595, $19,585, and $19,282 respectively. The petitioner’s parcel’s taxable is currently $20,940. These figures demonstrate consistency and uniformity in the assessment of comparable properties. Thank you for your time on this matter. LuAnn Hayrynen Stannard Township Assessor 4710 Kemppa Road Misery Bay, MI 906-288-3610 Cs
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10/13/2026 Detailed Land Table Printout Page: 1/2 10:20 AM DB: Stannard 2026 Unit: 11 - STANNARD Rates/Values for Neighborhood 00001.TOWNSHIP, Last Edited: 01/20/2026 Frontages: Frontage 'A': Description: 'FRONT FOOT RATE' FF Rate: 62 Standard Frontage: 0 Standard Depth : 150 Values for Acreage Table 1: 'TONNSHIP RESIDENTIAL' 1 Acre: 991 3 Acre: 2,972 10 Acre: 9,910 30 Acre: 29,729 1.5 Acre: 1,486 4 Acre: 3,963 15 14,864 40 Acre: 40,637 2 Acre: 1,981 5 Acre: 4,954 20 19,819 50 Acre: 46,548 2.5 Acre: 2,477 7 Acre: 6,936 25 Acre: 24,774 100 Acre: 99,096 Values for Acreage Table 2: 'FRONTAGE' 1 Acre: 991 3 Acre: 2,972 10 Acre: 9,910 30 Acre: 29,725 1.5 Acre: 1,486 4 Acre: 3,963 15 Acre: 14,964 40 Acre: 39,637 2 Acre: 1,981 5 Acre: 4,954 20 Acre: 19,819 50 Acre: 46,548 2.5 Acre: 2,477 7 Acre: 6,936 25 Acre: 24,774 100 Acre: 90,096 Unit: 11 = STANNARD Rates/Values for Neighborhood 00003.TIMBER CUTOVER, Last Edited: 01/26/2026 Values for Acreage Table 1: 'TIMBER CUTOVER' 1 Acre: 1,474 3 Acre: 4,422 10 14,740 Acre: 3 1.5 Acre: 2,211 4 Acre: 5,896 15 22,110 2 Acre: 2,948 5 Acre: 7,370 20 26,850 2.5 Acre: 3,689 7 Acre: 10,318 25 29,480 100 Acre: 95,700 Values for Acreage Table 2: 'FRONTAGE' 1 Acre: 1,474 3 Acre: 4,422 10 14,740 30 Acre: 30,410 1.5 Acre: 2,211 4 Acre: 5,896 15 21,110 40 Acre: 41,880 2 Acre: 2,948 5 Acre: 7,370 20 29,480 50 Acre: 52,350 2.5 Acre: 3,689 7 Acre: 10,318 25 36,850 100 Acre: 95,700 Unit: 11 = STANNARD Rates/Values for Neighborhood 00004.AGRICULTURAL, Last Edited: 01/20/2026 Values for Acreage Table 1: 'AGRICULTURAL' 1 Acre: 991 3 10 Acre: 9,910 30 Acre: 27,725 1.5 Acre: 1,486 4 15 Acr 14,864 40 Acre: 30,537 2 Acre: 1,981 5 20 Acre: 19,819 50 Acre: 32,048 2.5 Acre: 2,477 7 Acre: 6,936 25 Acre: 24,774 100 Acre: 88,000 Unit: 11 - STANNARD Rates/Values for Neighborhood 00005.BRUCE CROSSING, Last Edited: 01/24/2026 Frontages: Frontage 'A': Description: 'BRUCE CROSSING ' FF Rate: 43 Standard Frontage: 0 Standard Depth : 150 Values for Acreage Table 1: 'BACK ACREAGE' 1 Acre: 2,800 3 Acre: 8,430 10 Acre: 17,350 30 Acre: 44,490 1.5 Acre: 4,200 4 Acre: 11,240 15 Acre: 26,025 40 Acre: 46,040 2 Acre: 5,600 5 Acre: 12,560 20 Acre: 29,660 50 Acre: 57,500 2.5 Acre: 7,030 7 Acre: 19,680 25 Acre: 37,075 100 Acre: 97,400 Unit: 11 - STANNARD Rates/Values for Neighborhood 00008.VICTORIA DAM, Last Edited: 02/19/2025 values for Acreage Table 1: 'VICTORIA 201 & 301 * 1 Acre: 3,173 3 Acre: 9,519 10 Acre: 47,220 30 Acre: 103,590 1.5 Acre: 2,367 4 Ac 12,292 15 Acre: 51,795 40 Acre: 138,120 2 Acre: 22,263 Si Acre: 15,865 20 Acre: 6,906 50 Acre: 172,650 2.5 Acre: 2,606 7 Acre: 22,211 25 Acre: 82,272 100 Acre: 317,300 Values for Acreage Table 2: 'FPC' 1 Acre: 100 3 Acre: 300 10 1,000 30 Acre: 3,000 1.5 Acre: 150 4 Acre: 400 15 + 1,500 40 Acre: 4,000 2 Acre: 200 5 Acre: 500 20 2,000 50 Acre: 5,000 2.5 Acre: 250 7 Acre: 700 25 2,500 100 Acre: 10,000
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Bohemia, Carp Lake, Duncn, Haight, Interior, McMillan, Rockland and Stannard Townships 2025 Timber Cutover Small Acreage Sale Date Sale Price Instr. Terms of Sale Adj. Sale $ Land Residual Est. Land Value Net Acres Total Acres Dollars/Acre Parcel Number 03/19/24 DUE TO LACK OF SALES IN 1 TOWNSHIP A 2 YEARS SALES ANALYSIS WAS USED FOR 7 SIMILAR TOWNSHIPS TIMBER CUTOVER LAND ANALYSIS TABLE 2025-SMALL ACREAGE (0-29) ‘THE LAND VALUE ALALYSIS UTILIZES SALES DATA FOR A TWO YEAR TIME FRAME FOR THE TIMBER CUTOVER CLASS THE SALE OF TIMBER CUTOVER CLASS IS AN UNPREDICTIVE AS ALL OTHER CLASS IN TODAY'S MARKETS OF THE 12 SALES EXAMINED 10 WERE TO BE SALES THAT REFLECT THE MARKET WITHOUT BIAS THREE OUTLIERS WERE REMOVED FOR REASON STATED FROM AN AVERAGE OF THE SALES TABLE IT IS SHOWN THAT THE PRICE OF SMALL TIMBER CUTOVER LAND IS $1074 ' 0622401000 12/13/22 $99,800 WD 03-ARM'S LENGTH $99,800 $99,800 $58,960 38.67 38.67 $2,581 77.90 $1,181
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