2024 Sec 7 Valuation consistent 2023 2024 2025 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 7: VALUATION ISSUE 

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

be most cost-effective and efficient for all parties. 

However, if the tribunals jurisdiction only covers Year 2023, Petitioner has encouraged the 

tribunal to simply use John Meyer's Year 2023 single family residence appraisal as the most 

fair conclusion of true cash value over the course of time. Mr. Meyer's appraisal is 

superior and does not come with the questions resulting from Jim Van Stensel’s use of 

private sales found on a clearly erroneous 2024 Township land study. 

A 

| 2%5 ooo 

Furthermore, Mr. Meyer’s Year 2023 TCV arrives at slightly more than the same true cash 

value in Year 2025 (i.e. $1,356,000) “as if” the Judge could make the following 

determination for Year 2023: 

Land Value 

$352,000 <— 

House + Barns 

$930,000 

Total True Cash Value 

$1,282,000 

See detailed analysis and support in Year 2023 and Year 2025 small claims filings. 

Accordingly, Petitioner has prepared the Year 2023, Year 2024, and Year 2025 Small Claims 

Petitions (including 

the amended Year 2024 Petition), consistent with this rationale. The 

results seem most fair and make the best use of the time and resources of the Tribunal, the 

Township, and Petitioner. 

JIcV 

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

Wayne Gagnon, Petitioner 

Docket 23-003074-TT 

Vs. Alpine Township, Respondent 

Docket 24-003832-TT 

Docket 25-000741-TT 

ASSESSED VALUES BY YEAR 

| 

JOHN MEYER - LAND VALUE NOT ADDRESSED 

| 

2023 

2024 

2025 

Cost to Build New 

$ 

1,289,178 

§$ 

1,410,991 

$ 

1,400,895 

Age of Home 

19 

20 

21 

% Good - Effective Age Used by Township 

83.00% 

82.00% 

81.00% 

% Good - Functional Obsolescence 

100.00% 

100.00% 

100.00% 

% Good - Economic Obsolescence 

88.50% 

88.50% 

88.50% 

ECF =>> TCV 

= 

75.00% 

71.70% 

77.40% 

ESTIMATED TRUE CASH VALUE 

710,224 

734177 

777,275 

Land Imp 

69,759 

75,267 

73,561 

House 

710,224 

734,177 

777.275 

Equipment Garage 

33,672 

28,265 

27,887 

Pole Barn (40 x 60) 

63,644 

55,171 

59,874 

Man Cave in Pole Barn 

63,200 

60,339 

65,435 

TRUE CASH VALUE calculated 

$ 

1,235,499 

§ 

1,248,219 

$ 

1,356,032 

ONE-HALF TRUE CASH VALUE = SEV 

617,750 

624.109 

678.016 

Ee 

TE 

LAND 

295,000 

295,000 

352,000 

LAND IMPR + HOUSE + BARNS 

940,000 

953,000 

1,004,000 

[TOTAL TRUE CASH VALUE 

1,235,000 

1,248,000 

1,356,000 

TAXABLE = LOWER OF TCV OR PY CPI 

1,235,499 

1,248,219 

1,286,913 

\ 

" 

1.031 

1 

pm PEEPra 

i 

/ 

wie 

pul 

PE Tre 

fe 

TCV 

AV 

v 

Cy 

pene 

Al 

/ 

2023 

617,500 

617,750 

¢ o2 HTT 

4 

Teor i 2 

Ary 

TMé@ 

/ 

2024 

624,000 

624,109 

i 

2025 

678,000 

643,457 

2023 SC PTA Petition - Exhibit potential conclusions

202% SMALL CLkmg 

EE 

STATE OF MICHIGAN 

is bos 

a 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

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 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Oeverogmental 

Utility 

(check one) 

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

Year 2023 assessed = $697,700 

Current Taxable Value as established by the BOR: 

Year 2023 taxable = 692,440 

What do 

you believe Is the fair market value (also known as True Cash Value)? 

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

$617,500 

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

$617,500 

8 

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) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Develo 

ntal 

Utility 

(check one) 

a 

What do you believe Is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

/ 

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

Single Family Principal Residence 

improved property, for what use was the property designed? 

Single Family Principal Residence

2024 S5MpLL CLINGS 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 

(check one) 

Agricultural 

Commercial 

Industrial 

Rep 

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 

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

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) 

O 

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

202% SMhv CLAMS 

Y 

STATE OF MICHIGAN 

A 

= 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

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 

(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: 

728,400, but 2023 and 2024 are under protest, in Small Claims already 

Current Taxable Value as established by the BOR: 

696,125, but 2023 and 2024 are under protest, in Small Claims already 

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

Multiply 

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

678,000 

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

643,250 

Section 8: Classification Information “only the Wi 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 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

fimproved property, how Ts the property currently being used? 

SINGLE FAMILY PRINCIPAL RESIDENCE 

improved property, for what use was the property designed? 

SINGLE FAMILY RESIDENCE

ASSESSED VALUES BY YEAR 

Wayne Gagnon, Petitioner 

Docket 23-003074-TT 

Vs. Alpine Township, Respondent 

Docket 24-003832-TT 

Docket 25-000741-TT 

START OUT WITH AVERAGE OF APPRAISALS | 

BUT TOWNSHIP DOESN'T UPDATE LAND VALUE 

A 

2023 

2024 

2025 

LAND - Township insists on using 

land study despite higher appraisal 

295,000 

295,000 

352,000 

LAND IMPR + HOUSE + BARNS 

987,000 

1,002,000 

1,055,000 

inflated with phantom 

TOTAL TRUE CASH VALUE 

Pal 

1,297,000 

1,407,000 

TCV 

A 

1,407,000 

TCV 

AV 

v 

(1,345,000) 

2023 

1,282,000 

641,000 

641,223 

62,000 

2024 

1,297,000 

648,500 

648,374 

overassessment 

2025 

1,407,000 

703,500 

668,474 

BUT SHOWN IMPACT OF FLAT LAND VALUE (USE 

START OUT WITH AVERAGE OF APPRAISALS 

2025 LAND VALUE TO 'CATCH IT UP) 

B 

2023 

2024 

2025 

—LAND - As If Township had increased 

land to ~ 2025 land value 

352,000 

352,000 

352,000 

LAND IMPR + HOUSE + BARNS 

\ 

930,000 

943,000 

993,000 

TOTAL TRUE CASH VALUE 

! 

1,295,000 

fair ending value 

TCV 

AV 

Vv 

2023 

1,282,000 

641,000 

641,234 

2024 

1,295,000 

647,500 

647,424 

2025 

1,345,000 

672,500 

667,495 

START OUT WITH JOHN MEYER TCV 

JOHN MEYER - LAND VALUE NOT ADDRESSED 

Cc 

2023 

2024 

2025 

LAND - Just Use Township Land Study 

295,000 

295,000 

352,000 

LAND IMPR + HOUSE + BARNS 

940 

00 

953,000 

1,004,000 

TOTAL TRUE CASH VALUE 

1,235 

1,248,000 

356,000 

fair ending value 

TCV 

AV 

Tv 

2023 SC PTA Petition - Exhibit potential conclusions

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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