Wayne W Gagnon Trust, Petitioner V Township Of Alpine, Respondent

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

Wayne W Gagnon Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003832

Township Of Alpine,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has filed a 

Response concurring with the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-003832

Page 2 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 3, 2026

PROOF OF SERVICE

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

Page 3

Margo T

Page 4

STA

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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

Wayne W Gagnon Trust,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003832

Township Of Alpine,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: February 3, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Wayne W Gagnon Trust,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003832

Township Of Alpine,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

I ANSING 

DIRECTOR 

Wayne W. Gagnon Trust 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

V 

MTT Docket No.24-003832-TT 

Township of Alpine 

Respondent(s) 

RESPONSE TO MOTION TO WITHDRAW APPEAL 

1. 

Petitioner filed a Motion to Withdraw Appeal on February 2, 2026 

2. Choose one: 

Respondent concurs with the withdrawal of the appeal. 

[] Respondent objects to the withdrawal of the appeal. 

3. 

If you checked the box that you object to the withdrawal, explain here: 

7 

a y/Representative (sign here) 

Julie A Bulerski 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this request on the opposing party or their 

representative. 

(lulee A. 

Bub 

| 

February 3, 2026 

7, 

( 

» 

NJ 

YANALY 

Date 

Jignature 

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 48306

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wayne W Gagnon Trust 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 24-003832 -TT 

Township of Alpine 

Respondent(s) 

PROOF OF SERVICE 

Julie A Bulerski 

states that on February 3, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Response to Motion to Withdraw 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Wayne W. Gagnon Trust 

c/o Margo T Gagnon, Respresentative 

PO Box 565 

Belmont MI 49306 

JUL 

Q pte we 

gnature of person who is serving/mailing copy] 

Julie A Bulerski 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, M[ 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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

pony, 

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Weyno Wl. Gagnon 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

B 

MTT Docket No.24-003832-TT 

Township of Alpine 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

I wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

This matter is not worth the time and legal expense that will be incurred by the 

Respondent Township, the Michigan Tax Tribunal State of Michigan, or the Petitioner, 

and Petitioner wants to make a show of faith to the parties involved. 

3. 

l ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

__ lam filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

X_ 

| am filing this-etion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Ti penal 

| attached to this Motion Respondent's written consent to withdraw my 

Wayne W. Gagnon 

Print name of person signing 

| certify that on this date 

| served a copy of 

thi 

ion,"and any additionla 

umentation, on the 

opposing party or their representative. 

February 2, 2026 

fim 

A 

Date 

(sign here)f 

— 

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

Page 2

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. 24-003832 

 

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 

Wayne Gagnon, Petitioner’s Representative, says that on February 2, 2026, he served a 

copy of the Petitioner, Wayne W. Gagnon Trust’s Year 2024 Motion to Withdraw Appeal upon 

Toby Koenig, attorney for Respondent, by electronic mail to: toby@bloomsluggett.com. 

/s/ Wayne Gagnon 

 

Wayne Gagnon

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Page 1

MTT DOCKET # 24-003832 

WAYNE W GAGNON TRUST 

A] 

TOWNSHIP OF ALPINE 

2024 & 2025 APPEAL

Page 2

TABLE OF CONTENTS 

MTT # 24-003832 

PAGE NUMBER 

Appraisal of Subject Property as of 12/31/22 (MTT # 23-003074) 

1-38 

MTT # 23-003074 Final Opinion & Judgment 

39-50 

MTT # 23-003074 Motion for Reconsideration 

51-53 

Pictures of Subject Property 

54 - 55 

Aerial Picture of Subject 

56 

2024 Assessment Notice 

57 

2024 Property Record Card 

58 - 63 

2024 Valuation Report 

64 - 66 

2024 Land Valuation Analysis 

67 

2024 ECF Analysis 

68 

2025 Assessment Notice 

69 

2025 Property Record Card 

70-73 

2025 Valuation Report 

74-76 

2025 Land Valuation Analysis 

77

Page 3

MTT Dk 23-003074 

- R-1 

APPRAISAL OF REAL PROPERTY 

LOCATED AT: 

1740 7 Mile Rd NW 

Part of NE 1/4, Section 22, T8N, R12W. 48.15 A. See attached addendum. 

Comstock Park, MI 49321 

FOR: 

Christine Blum 

161 Ottawa Ave NW 

Grand Rapids, MI 49503 

AS OF: 

12/31/2022

Page 4

MTT Dkt# 23-003074 

- R-1 

A. Van Stensel & Son LLC 

5250-E Northland Dr NE 

Grand Rapids MI 49525-1096 

Christine Blum 

161 Ottawa Ave NW 

Grand Rapids, MI 49503 

Re: Property: 

1740 7 Mile Rd NW 

Comstock Park, MI 49321 

Owners: 

Gagnon Wayne W. & Wayne W. Gagnon Trust 

File No.: 

20725 

In accordance with your request, we have appraised the above referenced property. The report of that appraisal is 

attached. 

The purpose of this appraisal is to estimate the market value of the property described in this appraisal report, as 

improved, in unencumbered fee simple title of ownership. 

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and 

city, and an economic analysis of the market for properties such as the subject. The appraisal was developed and the 

report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. 

The value conclusions reported are as of the effective date stated in the body of the report and contingent upon the 

certification and limiting conditions attached. 

It has been a pleasure to assist you. 

Please do not hesitate to contact me or any of my staff if we can be of additional 

service to you. 

Sincerely, 

7 

. 

4 

fo 

Jim 

Yan Stensel, Jr., SRA 

Certified Residential Appraiser 

#1205000639

Page 5

Appraisal Report 

A. Van Stensel & Son, LLC. (616) 364-7575 

RESIDENTIAL APPRAISAL REPORT 

MTT Dik 23-083#5%4 

- R-1 

Property Address: 

1740 7 Mile Rd NW 

City: Comstock Park 

State: MI 

Zip Code: 49321 

| County: 

Kent 

Legal Description: 

Part of NE 1/4, Section 22, T8N, R12W. 48.15 A. See attached addendum. 

Q 

Assessor's Parcel #:_41-09-22-200-049 

R 

Tax Year: 2023 

RE. Taxes: $ 20,777.83 

Special Assessments: § 0 

Borrower 

(if applicable): 

NA 

7 

Current Owner

Page 6

R

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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

Wayne W Gagnon Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003832

Township Of Alpine,

Respondent.

ORDER VACATING NOTICE OF NO ACTION

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

Tribunal entered a Notice of No Action on November 6, 2025 . The Tribunal erred in the 

entry of that notice. Therefore,

IT IS ORDERED that the Notice of No Action is VACATED.

By ________________________________

 Patricia L. Halm, Tribunal Chair

Entered: November 25, 2025

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

Margo T Gagnon

Wayne W Gagnon Trust

PO Box 565

Belmont , MI 49306

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

Wayne W Gagnon Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003832

Township Of Alpine,

Respondent.

ORDER VACATING NOTICE OF NO ACTION

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

Tribunal entered a Notice of No Action on November 6, 2025 . The Tribunal erred in the 

entry of that notice. Therefore,

IT IS ORDERED that the Notice of No Action is VACATED.

By ________________________________

 Patricia L. Halm, Tribunal Chair

Entered: November 25, 2025

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 4

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

Wayne W Gagnon Trust, 

Petitioner, MICHIGAN TAX

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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

Wayne W Gagnon Trust,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003832

Township Of Alpine, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

February 4, 2026 

HEARING TIME:

4:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

495507942 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003832

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited

Page 3

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

Wayne W Gagnon Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003832 

Township Of Alpine,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's April 25, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: November 6, 2025

By: Tribunal Clerk

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

Margo T Gagnon

Wayne W Gagnon Trust

PO Box 565

Belmont , MI 49306

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

Wayne W Gagnon Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003832 

Township Of Alpine,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's April 25, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: November 6, 2025

By: Tribunal Clerk

PROOF OF SERVICE

I certify that a copy of the foregoing was

Page 4

S

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Page 1

2023 SMALL CLAIMS 

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 

EXHIBIT RE: 

SECTION 7 ASSESSMENT “CONFUSION” 

On November 13, 2023, the township assessor came to 1740 7 Mile to do a walk-through of 

the property. Petitioner assumed that the walk-through was related to the Year 2023 protest 

pending in the Michigan Tax Tribunal. 

The assessor never reported her “Year 2023” findings to the Petitioner — but did reduce the 

9% Good on the Year 2024 assessment. Petitioner has struggled with how to compare 

“apples to apples” since the Year 2023 % Good has not yet been adjusted in any way. 

e 

See copy of % Good for Year 2023 assessment. 

e 

See copy of % Good for Year 2024 assessment 

e 

See copy of attached of the assessor’s notes and comments from the 11/13/2023 

site visit. 

Given the lack of detail and the confusion with how these year 2024 changes impact the 

pending Year 2023 case, and given the issues presented by Petitioner with the Township’s 

erroneous** 2024 Ag vacant land study, Petitioner recommends that the Year 2024 TCV 

simply be “rolled forward” based on the Tribunals Year 2023 TCV conclusion, and that the 

tribunal not spend time trying to make sense of Year 2024. 

** Details on the errors in the Township’s erroneous 2024 Ag vacant land study are found at 

the attachment for Section 6: Jurisdictional Issue (Appearance at December 2024 Board of 

Review)

Page 2

03/02/2023 

2 14 Z 2 

Valuation Report 

03:03 

PM 

41-09-22-200-049 

2023 

Est. 

T.C.V. 

GAGNON WAYNE 

W 

Property Class: 

401 

1740 

7 MILE 

RD 

NW 

Map 

#: 

48.15 

A 

ALPINE TOWNSHIP 

COMSTOCK 

PARK, 

MI 

49321 

Land Value Estimates 

for Land Table R-80.R-80 

PRIVATE DR'S RES 

* 

Factors 

* 

IRREGULAR 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

320.001283.00 1.0000 0.0000 

0 

100% 

0 

RATE TABLE 

CH 

HOME 

SITE 

1.00 Acres 

52000 

100 

52,000 

RATE TABLE 

CH 

REM ACRES 

46.73 Acres 

5200 

100 

242,996 

RATE TABLE 

RD 

ROW 

0.42 Acres 

0 

100 

0 

* denotes lines that do not contribute 

to the total acreage calculation. 

320 Actual 

Front 

Feet, 

48.15 Total Acres 

Total Est. 

Land Value 

= 

294,996 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% Good 

Cash Value 

Landscaping: 

Sprinklers, 

Conv. 

1.35 

4000 

96 

5,184 

D/W/P: 

4in Concrete 

8.71 

200 

63 

1,097 

D/W/P: 

4in Concrete 

8.71 

48 

63 

263 

D/W/P: 

Asphalt Paving 

3.86 

25995 

63 

63,215 

Residential Local 

Cost Land Improvements 

Description 

Rate 

Size 

% Good 

Cash Value 

W 

DO NOT ADD THESE 

0.00 

1 

96 

0 

S 

UNDER LAND 

IMP 

0.00 

1 

96 

0 

Total Estimated Land Improvements

Page 3

02/26

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Page 1

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

Page 2

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

Page 3

2

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Page 1

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 

APPE 

NCE 

AT 

DECE 

02 

D OF 

REVIEW 

March 2024 - Petitioner protested Year 2024 assessment at the March 2024 Board of 

Review meeting, noting that Year 2023 was still winding its way through the Ml Tax Tribunal. 

July 22, 2024 - Petitioner received Respondent's Valuation Disclosure Appraisal for the Year 

2023 tax protest on July 22, 2024, as part of Respondent's Pre-Hearing Statement 

e 

July 2024 was the first time that Petitioner saw that Respondent was using a 

“Real Estate” Appraisal (prepared by Jim Van Stensel). 

« 

While reviewing Respondent's appraisal and comparing 

Jim Van Stensel’s 

conclusion on the value of an acre of vacant Ag land in Alpine Township vs. the 

Township's Year 2024 Ag Vacant Land Study, Petitioner realized that there was a 

significant “math footing error” in the Township's Year 2024 Ag Vacant Land 

Study. 

e 

While trying to propose a settlement with the Township, Petitioner realizes that 

the math footing error would be a problem: the difference in land value on the 

record card vs. Van Stensel’s land value conclusion** would result in “phantom 

true cash value” in Year 2025 if the record card was not updated to a land value 

more in line with the components of value. 

November 2024 - Township would not agree to update the land value as part ofa 

settlement. 

December 10, 2024 

— Petitioner appears at December Board of Review meeting. 

See Petition attached. 

** petitioner also contends that Van Stensel’s conclusion is too high because he used private sales of 20-acre 

developmental parcels to value Petitioners 48-acre unsplittable parcel, but that is not important here...

Page 2

818 (Rev. 1-07) 

Pecemerse 2924 

Petition to Board of Review 

L-4035 

Petition # 

This form is issued under the authority of P.A. 206 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 

Owners Name (Please Print or Type) 

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

Wayne & sérod TPveT 

Mbaqe GhGnad 

Township or City 

County 

ALPINE TOWNSHIP 

KENT 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel 

code required. Property address & legal description optional) : 

©

Page 3

L-

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Page 1

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.

Page 2

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 

Mg Fiver 

222 

Tex pre TERY 

a gw 

20% 

\ 

N Meson 

D pe 

Mwy 2022 

Tribunal will automatically add tax 

- 

year 2022 to the case. If this happens: 

20a 

vg 

Fro ez 

i 

7 ao 

1. The parties are expected to submit 

20v4 

evidence about the Initial tax year In 

JuvY 

{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 

RAT) wed axe 

io M é, gd PE 

is Tey » 

The Tribunal may sever the

Page 3

pm 

i

Page 4

B

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Page 1

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 5: REASON FOR THE APPEAL 

CHRONOLOGY OF 2023, 2024, 2025 CASES 

Se 

p 22/822, 1 Lor t 20725 Fivivao I Forder 

BIG PICTURE 

To mere Tht 

T PETITES pr DEC 2024 W2bPP oF 

rE 

AVAL Zo 

1740 7 Mile is a 7,000 square foot home with outbuildings on 48 acres that are WD 

4 

due to zoning limitations. It is a Class A home on a busy road surrounded by Class Cc 

homes, including rentals, with true cash values averaging $300,000. The average person 

driving by can easily see that the residence is overbuilt by township norms. Its R-26 

CUSTOM HOME ECF is based on sales of homes clustered in homogenous well-maintained 

subdivisions several miles away, and its land is assessed based on ~2-acre parcel R-80 

PRIVATE DRIVE land sale comps. 

It has long been ripe for reevaluation and adjustment. 

Gagnon admittedly purchased the residence in a private sale, albeit one brokered by an 

exceptionally experienced real estate professional with very long and deep ties to the high- 

end home market in Alpine Township. Gagnon has protested at the 2021, 2023, 2024, and 

2025 March Board of Reviews. 

Township has told petitioner repeatedly that the township does not consider private sales 

to be valid indications of value and does not include private sales in township assessment 

studies. As a result, no part of Gagnon’s purchase has ever been reflected in a township 

ECF or Land Study of any kind, and Gagnon has been unable to gain remedy through 

normal process. 

Petitioner obtained an independent appraisal as support for a more accurate, lower 

assessment. Respondent later obtained its own independent appraisal. Paradoxically, 

Respondent's appraisal includes private sales to arrive at its conclusion—and worse yet, 

the sale data for the private sales came from the township’s land studies, directly 

contradicting what the township has been representing to petitioner. Petitioner therefore 

respectfully requests that Respondent’s appraisal either be disqualified because it 

includes private sales, or that petitioner’s original purchase price of $1,000,000 also 

be included in the court’s analysis. 

Upon review of the township vacant land sales (that include private sales), petitioner 

discovered (1) that the 2023 land study included an overbuilt home that materially reduced

Page 2

2024 SMALL CLAIMS 

AMENDED - PROPERTY TAX APPEAL PETITION FORM 

the conclusion of the study (dropping 

the per acre value quite a bit), and (2) that the 2024 

land study had a significant math “footing” error that

Page 3

2

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Page 1

2024 SMALL CLAIMS 

AMENDED - PROPERTY TAX APPEAL PETITION FORM 

Wayne W. Gagnon Trust, Petitioner 

MTT Docket #23-003074-TT 

Vs. 

MTT Docket #24-003832-TT 

Alpine Township, Respondent 

MTT Docket #25-000741-TT 

ATTACHMENT RE: 

SECTION 1 & 2: PETITIONER & PETITIONER’S REPRESENTATIVE 

Petitioner: 

Wayne Gagnon, Trustee, of the Wayne W. Gagnon Trust 

Representative: 

Margo Gagnon (wife) 

Under “My Cases”, Year 2024 disappeared at some point. Maybe related to whatever 

happened when Year 2024 was added to Year 2023 in the system and “how you prefer 

to get 

notices” got messed up. 

At any rate, on April 21, 2025, Margo unable to see Year 2024 under “My Cases” when 

attempting to upload Year 2024 Petition. 

See explanation attached. 

Margo able to upload Year 2024 on Friday April 25, 2025.

Page 2

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Page 3

Wichigan.gov Home 

Login 

Announcements 

Confidential Information: 

The parties are responsible for redacting confidential information from all documentation filed with the Tribunal. 

Account Information: 

The Tribunal's internal case management system is NOT updated if changes are made to your e-filing account. Please submit 

contact information change requests to the Tribunal either by e-filing or hard copy. 

 ctsn cnn ys Coe 

seal Trl o 67-5673 agi or 

E-Filing Information: 

Closed Cases: 

Unfortunately, the e-filing system cannot be used for any closed cases. 

Motions to Withhold: 

If you intend to electronically file your valuation disclosure, with a Motion to Withhold, you must adhere to the following guidelines: 

© 

Electronically file the Motion to Withhold via the Tribunal's e-filing system. [Do NOT submit the valuation

Page 4

gilroc@cha

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Page 1

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

Page 2

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

Page 3

Given

Page 4

S

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Page 1

MICHIGAN TAX TRIBUNAL 

Wayne W. Gagnon, Petitioner 

MTT Docket #23-003074-TT 

Vs. 

MTT Docket #24-003832-TT 

Alpine Township, Respondent 

MTT Docket #25-000741-TT 

April 24, 2025 

Dear Michigan Tax Tribunal, 

I amin the process of protesting my home’s property 

tax assessments for Years 2023, 2024, 

and 2025, and dockets have been assigned to each case as shown above. 

It appears that 

| need to provide proof that 

| am part of the case(s)— which 

| very much am! 

| 

would like to respectfully request that 

| be officially added to the docket for Year 2024. At 

this point, mainly for purposes of e-filing documents to the LARA Tax Tribunal e-filing 

website. It is my understanding that this issue arose because Margo could not see “My 

Cases” when she logged into the LARA system and attempted to e-filing documents for 

Year 2024 (docket #24-003832), including an Amended Petition, on Monday April 21, 2025. 

Unfortunately, 

| am not computer savvy and don’t do much on the computer, so we would 

prefer that the email address attached to the Year 2024 case (and the Year 2023 and Year 

2025) be Margo’s email address which is gilroc@charter.net. 

If this is a problem, please let 

me know so we can try to figure something else out. Also, 

| would prefer that you call Margo 

if you need anything at 616-446-8061, but if you need to call me about anything, my cell 

phone number is 616-485-9261. 

Please let me know if there is something more that 

| need to do. 

I sincerely appreciate your help in this matter, especially “jumping right on it.” 

Sincerely, 

Wayne W. Gagno 

Wayne W. Gagnon Trust

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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

Wayne W Gagnon Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003832

Township Of Alpine,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR

Page 2

MTT

Page 3

Ma

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Page 1

FROM

ALPINE TOWNSHIP

JULIE BULERSKI, ASSESSOR

5255 ALPINE AVE NW

COMS'TOCK PARK MI4932I

(6t6) 784-t262

NAME AND ADDRIISS OF OWNER OR I'IIISON NAMI,D ON ASST|SSMINT ROI-L:

CACNON WAYNE W

WAYNE W GAGNON TRUST

PO BOX 565

BELMONT MI49306

PIIOPERTY IDEN'I'IFICN'I'ION:

4t-09-22-200-049

I74O 7 MILE RD NW

THIS PROPERTY IS CLASSIFIED 401

(RESIDENTIAL-tMPROVED)

2024 BOARD OF REVIEW DECISIOI{

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 tho information you supplied.

Iloard of Rcview Comrnents: 05D

2023 MTT APPEAL IN PROCESS, NO CHANCE FOR 2024.

03/21 /2024

2024 PRE-BORASSESSED & SEV VAL

671,800

2024 "BOARD OF REVIEW'ASSESSED & SEV VALUE

67 t,E00

(lfthe above amounts are the sarne, no revisions have occured)

2024 ORIGINAL TAXABLE VALUE

671,800

2024 ''BOARD OF REVIEW" TAXABLE VALUE

671,800

2024 PRTNCIPAL RESIDINCE EXEMPTION/QUALIFIED AG

I 001

"Effective Mrrch l, 2013, the Tribunal is no longcr able to accept Small Claims letter appeals. Rather, you

are required to file a petition to initiate a new Smrll Claims appeal. Petition forms are available on this

website.'f

www.m ich igan. gov/ta xtrib

Please feel free to contaot the assessor at the address listed above or call if you have any questions' (516) 78A'L262

BSA\PTinI\ALP MBOR NOTICE UPDATED

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003832

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Alpine (KENT)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Julie

M.I.

A

Last Name

Bulerski

Firm Name (if any)

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

5255 Alpine Ave NW

City or Town

Comstock Park

State

Michigan

ZIP Code

49321

Telephone Number

616-784-1262

Fax Number

616-784-1234

E-mail Address

j.bulerski@alpinetwp.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The Petitioner purchased this property in June 2019 for $1,000,000 in a private sale transaction. This property was never listed on the open market. This property is 

comprised of an over 3,500 sf single story home with a 1,056 sf attached garage, and over 2,300 sf of basement finish on 48.15 acres in Alpine Township. The house 

was constructed in 2004. The property also boasts (2) outbuildings, one of which has been updated to include a 900 sf fully finished “man cave” (Part of Ag Bldg 

#1) The man cave improvements were completed in 2020 and were included in the 2021 assessed and taxable values. Ag Building #1 is a 2,560 sf Equipment Shop, 

14’ height, and the building is heated. Ag Building #2 is a 1,440 sf Equipment Shop with a 14' height, and not heated.

Due to the 2023 Full Tribunal appeal (MTT 23-003074), I was allowed to inspect this property by the owners in November 2023. After my visual inspection, I 

adjusted the depreciation accordingly, and the result was lower assessed and taxable values for 2024. 

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE

Page 3

STATE OF

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

RECEIVED 

frm, 

TranInfo:6é0h 

 25767277-1 

08/01/24 

RET 

Chk: 

3450 

fmt: $125.00 

AUG 07 2024 

; 

ID: 

WAYNE GAGNON 

MICHIGAN TAX TRIBUNAg 

1 OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. 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.l. 

Last Name/Company Name 

WAYNE 

WwW 

GAGNON (TRUST) 

Mailing 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 

T 

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? 

parcelsareyou | [] ves 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[3 Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Quaiified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

1. %Good Used [PHY / Ab. PHY / FUNC / ECON / COMB] input into the CAMA 

assessment software for the Cost Basis Valuation Report / Assessment does not reflect 

appropriate discounts for obsolescence. 

2. ECF (Economic Condition Factor) used to arrive at True Cash Value is also very 

likely inflated due to sample size lack of

Page 3

STATE

Page 4

ST

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

Wayne W Gagnon Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003832

Township Of Alpine,

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 279. 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: October 16, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Margo T Gagnon

Margo T Gagnon

PO Box 565

Belmont , MI 49306

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

Wayne W Gagnon Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003832

Township Of Alpine,

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.

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

RECEIVED 

frm, 

TranInfo:6é0h 

 25767277-1 

08/01/24 

RET 

Chk: 

3450 

fmt: $125.00 

AUG 07 2024 

; 

ID: 

WAYNE GAGNON 

MICHIGAN TAX TRIBUNAg 

1 OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. 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.l. 

Last Name/Company Name 

WAYNE 

WwW 

GAGNON (TRUST) 

Mailing 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 

T 

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? 

parcelsareyou | [] ves 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[3 Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Quaiified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

1. %Good Used [PHY / Ab. PHY / FUNC / ECON / COMB] input into the CAMA 

assessment software for the Cost Basis Valuation Report / Assessment does not reflect 

appropriate discounts for obsolescence. 

2. ECF (Economic Condition Factor) used to arrive at True Cash Value is also very 

likely inflated due to sample size lack of

Page 3

STATE

Page 4

ST

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.