Brett Trepanier Petitioner V Township Of Stannard Respondent

Page 1

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

Page 2

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

Page 3

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

Page 4

O

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000960

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: 2026-10-13 13-06

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 1, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000960

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 1, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 29, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 1, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 29, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 1, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

05/01/2026 

11:24 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

STANNARD TOWNSHIP 

LUANN HAYRYNEN, ASSESSOR 

4710 KEMPPA RD 

TOIVOLA, MI 49965 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

6611312 005 10 

TREPANIER BRETT AND JANELLE 

TREPANIER RONALD AND CINDY 

4299 COUNTY ROAD 489 

ONAWAY MI 49765 

SECTION 12 T49N R39W THE NW 1/4 OF SW 1/4. 40 A. 

THIS PROPERTY IS CLASSIFIED 

502 

(TIMBER CUTOVER-VACANT) 

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 

6611 312005 10 

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

Board of Review Comments 

DENIED 

[2026 ORIGINAL ASSESSED VALUE 

20,940 

= 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

20,940 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

20,940 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

20,940 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

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

“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.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254--,00.html

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000960

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: BOR Denial

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: July 29, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000960

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: July 29, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the

Page 4

MT

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Page 1

Michigan Tax Tribunal Petition Statement 

Property ID #: 11-312-005-10 

Owners: Brett & Janelle Trepanier and Ronald & Cindy Trepanier 

Property Location: Stannard Township, Ontonagon County, Michigan 

The property was purchased in an arm’s-length transaction for $15,000. We understand that upon 

transfer of ownership, the taxable value became uncapped pursuant to Michigan law. Following the 

uncapping, the assessed value increased to $19,080, and after an additional inflationary increase of 

2.7% along with an assessment adjustment, the assessed value increased to $20,940, resulting in a 

current True Cash Value determination of $41,880. 

We believe this valuation significantly exceeds the actual market value and usability of the property. 

This parcel is landlocked by federal land and does not have legal road frontage or conventional vehicle 

access. Access is limited strictly to ATV travel, with a maximum vehicle width restriction of 65 inches. In 

addition, annual access requires a federal permit costing $389.04 per year. The property does not have 

access to utilities or infrastructure commonly associated with higher-valued vacant land, including 

electric service, well capability, septic capability, or year-round vehicular access. 

Because of these substantial limitations, this parcel is not comparable to accessible recreational or 

buildable acreage within the township. The severe access restrictions and lack of development potential 

materially reduce its marketability and overall value. 

Further supporting our position are recent neighboring parcel sales through Ontonagon County tax 

sales: 

® 

Parcel #11-313-001-20 sold for $18,500 

e 

Parcel #11-313-001-10 sold for $20,250 

® 

Parcel #11-314-001-00 sold for $24,250 

These comparable sales indicate that the current assessed True Cash Value of $41,880 is excessive 

relative to actual market conditions for similarly situated properties. 

Based on the purchase price, physical limitations, restricted access, and comparable nearby sales, we 

believe a fair and equitable True Cash Value for this parcel would be approximately $21,000. 

We respectfully request that the Tribunal review and reduce the assessed valuation accordingly. 

Respectfully submitted, 

Brett & Janelle Trepanier, Ronald & Cindy Trepanier

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Page 1

| STANNARD TOWNSHIP, Mi 

| Parcel Number: 11312 005 10 

| Property Owner: TREPANIER BRETT & JANELLE & 

Summary Information 

> 

Assessed Value: $19,080 

| Taxable Value: $5,506 

Owner and Taxpayer Information 

Owner 

TREPANIER BRETT & JANELLE & Taxpayer 

SEE OWNER INFORMATION 

TREPANIER RONALD & CINDY 

4299 COUNTY ROAD 489 

ONAWAY, MI 49765 

General Information for Tax Year 2025 

3 

Property Class 

502 TIMBER CUTOVER-VACANT Unit 

11 STANNARD TOWNSHIP 

School District 

EWEN-TROUT CREEK CONS S/D Assessed Value 

$19,080 

Map # 

No Data to Display 

Taxable Value 

$5,506 

User Number ldx 

30 

State Equalized Value 

$19,080 

User Alpha 1 

0 

Date of Last Name Change 

09/29/2025 

User Alpha 3 

No Data to Display 

Notes 

Not Available 

Historical District 

No 

Census Block Group 

No Data to Display 

User Alpha 2 

No Data to Display 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

Effective Date 

No Data to Display 

Principal Residence Exemption 

| 

June 1st 

{ 2025 

0.0000 % 

0.0000 % 

Previous Year Information 

Ye: 

| 

MBOR Assessed | 

Final SEV | 

Final Taxable 

2024 

$17,500 

$17,500 

$5,341 

2023 

$15,000 

$15,000 

$5,087 

2022 

$15,000 

$15,000 

$4,845 

PE 

— 

Land Information 

| 

Zoning Code 

Total Acres 

40.000 

Land Value 

$38,160 

Land Improvements 

$0 

Renaissance Zone 

No 

Renaissance Zone Expiration 

No Data to Display 

Date 

ECF Neighborhood 

No Data to Display 

Mortgage Code 

No Data to Display 

Lot Dimensions/Comments 

No Data to Display 

Neighborhood Enterprise 

No 

Zone 

Lot(s) 

| 

Frontage 

| 

Depth 

No lots found. 

Average Depth: 0.00 ft 

ee 

Legal Description 

| 

SECTION 12 T49N R39W THE NW 1/4 OF SW 1/4. 40 A. 

Sale History 

{ 

| 

| 

| 

Sale Date 

| 

Sale Price 

| Instrument 

| Grantor 

| Grantee 

|Terms of Sale 

| Liber/Page 

| Comm: 

| dw/o1/2028 

[ss0000df wD 

CORNELLKEVINJ 

 TREPANIER BRETT = 

2025 1422 

& DEBRA LLIFEEST 

~ & JANELLE &

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Brett

M.I.

Last Name

Trepanier

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

4299 county rd 489

City or Town

ONAWAY

State

Michigan

ZIP Code

49765

Telephone Number

9897334696

E-mail Address

b3collision@yahoo.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

6611 312 005 10

City or Town

Bruce Crossing

County

Ontonagon

State

Michigan

ZIP Code

49912

Taxing Authority (City or Township)

Township Of Stannard (ONTONAGON)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The assessed True Cash Value of $41,880 significantly exceeds the actual market value of this 40-acre parcel. The property was purchased in an arm’s-length 

transaction for $15,000 and is heavily restricted due to being landlocked by federal land with ATV-only access limited to vehicles under 65 inches wide. Access also 

requires an annual federal permit. The parcel has no road frontage, utilities, power, well, septic, or typical development potential, making it substantially less 

valuable than accessible recreational or buildable acreage. Recent nearby comparable parcel sales ranging from $18,500 to $24,250 further support that the 

current valuation is excessive. We believe a fair True Cash Value would be approximately $21,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

6611 312 005 10

Classification of Property: Real (check one)

Timber-Cutover (check one)

Current Assessed Value as established by the Board of Review:

20940

Current Taxable Value as established by the Board of Review:

20940

What do you believe is the fair market value?

21000

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

10500

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

10500

 

Electronic Signature *Typing your name below will serve as your signature

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Petitioner’s Signature: 

/s/ Brett Trepanier

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Brett Trepanier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000960

Township Of Stannard,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Michigan Tax Tribunal Petition Statement 

Property ID #: 11-312-005-10 

Owners: Brett & Janelle Trepanier and Ronald & Cindy Trepanier 

Property Location: Stannard Township, Ontonagon County, Michigan 

The property was purchased in an arm’s-length transaction for $15,000. We understand that upon 

transfer of ownership, the taxable value became uncapped pursuant to Michigan law. Following the 

uncapping, the assessed value increased to $19,080, and after an additional inflationary increase of 

2.7% along with an assessment adjustment, the assessed value increased to $20,940, resulting in a 

current True Cash Value determination of $41,880. 

We believe this valuation significantly exceeds the actual market value and usability of the property. 

This parcel is landlocked by federal land and does not have legal road frontage or conventional vehicle 

access. Access is limited strictly to ATV travel, with a maximum vehicle width restriction of 65 inches. In 

addition, annual access requires a federal permit costing $389.04 per year. The property does not have 

access to utilities or infrastructure commonly associated with higher-valued vacant land, including 

electric service, well capability, septic capability, or year-round vehicular access. 

Because of these substantial limitations, this parcel is not comparable to accessible recreational or 

buildable acreage within the township. The severe access restrictions and lack of development potential 

materially reduce its marketability and overall value. 

Further supporting our position are recent neighboring parcel sales through Ontonagon County tax 

sales: 

® 

Parcel #11-313-001-20 sold for $18,500 

e 

Parcel #11-313-001-10 sold for $20,250 

® 

Parcel #11-314-001-00 sold for $24,250 

These comparable sales indicate that the current assessed True Cash Value of $41,880 is excessive 

relative to actual market conditions for similarly situated properties. 

Based on the purchase price, physical limitations, restricted access, and comparable nearby sales, we 

believe a fair and equitable True Cash Value for this parcel would be approximately $21,000. 

We respectfully request that the Tribunal review and reduce the assessed valuation accordingly. 

Respectfully submitted, 

Brett & Janelle Trepanier, Ronald & Cindy Trepanier

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

| STANNARD TOWNSHIP, Mi 

| Parcel Number: 11312 005 10 

| Property Owner: TREPANIER BRETT & JANELLE & 

Summary Information 

> 

Assessed Value: $19,080 

| Taxable Value: $5,506 

Owner and Taxpayer Information 

Owner 

TREPANIER BRETT & JANELLE & Taxpayer 

SEE OWNER INFORMATION 

TREPANIER RONALD & CINDY 

4299 COUNTY ROAD 489 

ONAWAY, MI 49765 

General Information for Tax Year 2025 

3 

Property Class 

502 TIMBER CUTOVER-VACANT Unit 

11 STANNARD TOWNSHIP 

School District 

EWEN-TROUT CREEK CONS S/D Assessed Value 

$19,080 

Map # 

No Data to Display 

Taxable Value 

$5,506 

User Number ldx 

30 

State Equalized Value 

$19,080 

User Alpha 1 

0 

Date of Last Name Change 

09/29/2025 

User Alpha 3 

No Data to Display 

Notes 

Not Available 

Historical District 

No 

Census Block Group 

No Data to Display 

User Alpha 2 

No Data to Display 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

Effective Date 

No Data to Display 

Principal Residence Exemption 

| 

June 1st 

{ 2025 

0.0000 % 

0.0000 % 

Previous Year Information 

Ye: 

| 

MBOR Assessed | 

Final SEV | 

Final Taxable 

2024 

$17,500 

$17,500 

$5,341 

2023 

$15,000 

$15,000 

$5,087 

2022 

$15,000 

$15,000 

$4,845 

PE 

— 

Land Information 

| 

Zoning Code 

Total Acres 

40.000 

Land Value 

$38,160 

Land Improvements 

$0 

Renaissance Zone 

No 

Renaissance Zone Expiration 

No Data to Display 

Date 

ECF Neighborhood 

No Data to Display 

Mortgage Code 

No Data to Display 

Lot Dimensions/Comments 

No Data to Display 

Neighborhood Enterprise 

No 

Zone 

Lot(s) 

| 

Frontage 

| 

Depth 

No lots found. 

Average Depth: 0.00 ft 

ee 

Legal Description 

| 

SECTION 12 T49N R39W THE NW 1/4 OF SW 1/4. 40 A. 

Sale History 

{ 

| 

| 

| 

Sale Date 

| 

Sale Price 

| Instrument 

| Grantor 

| Grantee 

|Terms of Sale 

| Liber/Page 

| Comm: 

| dw/o1/2028 

[ss0000df wD 

CORNELLKEVINJ 

 TREPANIER BRETT = 

2025 1422 

& DEBRA LLIFEEST 

~ & JANELLE &

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Brett

M.I.

Last Name

Trepanier

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

4299 county rd 489

City or Town

ONAWAY

State

Michigan

ZIP Code

49765

Telephone Number

9897334696

E-mail Address

b3collision@yahoo.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

6611 312 005 10

City or Town

Bruce Crossing

County

Ontonagon

State

Michigan

ZIP Code

49912

Taxing Authority (City or Township)

Township Of Stannard (ONTONAGON)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The assessed True Cash Value of $41,880 significantly exceeds the actual market value of this 40-acre parcel. The property was purchased in an arm’s-length 

transaction for $15,000 and is heavily restricted due to being landlocked by federal land with ATV-only access limited to vehicles under 65 inches wide. Access also 

requires an annual federal permit. The parcel has no road frontage, utilities, power, well, septic, or typical development potential, making it substantially less 

valuable than accessible recreational or buildable acreage. Recent nearby comparable parcel sales ranging from $18,500 to $24,250 further support that the 

current valuation is excessive. We believe a fair True Cash Value would be approximately $21,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

6611 312 005 10

Classification of Property: Real (check one)

Timber-Cutover (check one)

Current Assessed Value as established by the Board of Review:

20940

Current Taxable Value as established by the Board of Review:

20940

What do you believe is the fair market value?

21000

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

10500

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

10500

 

Electronic Signature *Typing your name below will serve as your signature

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Petitioner’s Signature: 

/s/ Brett Trepanier

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.