26-001159 RE-CAP REQUEST & LATE FILED PTA.pdf

Jimeyer Trust Petitioner V Township Of Elk Rapids Respondent · 26-001159-TT

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Aaron Timlin 

i 

President, Chalfonte Foundation 

I 

Trustee, Jimeyer Trust 

503 Ottawa Street 

Elk Rapids, MI 49629 

] 

/ 

aaron@chalfonte.org 

— 

| 

(313) 444-4588 

January 6, 2026 

Karleen Sempert 

Township Assessor 

Elk Rapids Township 

P.O. Box 365 

Elk Rapids, MI 49629 

Re: Request for Reconsideration of Uncapping — Jimeyer Trust Properties / Property 

Transfer Affidavit 

Dear Ms. Sempert, 

I write 

in advance 

of the March Board 

of Review 

to formally request reconsideration and 

correction of the recent uncapping of the Jimeyer Trust properties. After months of consultation 

with legal counsel and careful review of Michigan property tax law, it appears that the uncapping 

resulted from 

a misunderstanding regarding the historical transfer of these properties and the 

status of the Property Transfer Affidavit (“PTA”). 

1. Trust Ownership and Lack of Post-Death Transfer 

Rev. James L. Meyer transferred the subject properties into the Jimeyer Trust more than twenty 

years prior to his death. No transfer of ownership occurred upon his death, and no change in 

beneficiary occurred at that time. The properties have been continuously held in trust since that 

original conveyance. 

Notably, the notice of uncapping was addressed to “James L. Meyer Estate,” which suggests 

that 

the 

Township's 

records 

did 

not 

reflect long-standing 

trust ownership. 

This 

is 

further 

supported by the fact that tax bills continued to be assessed to “James L. Meyer” after his death

e 

The failure to timely file a PTA does not itself constitute a transfer of ownership. 

e 

The appropriate remedy 

is acceptance of a late-filed PTA, with the statutory penalty 

assessed. 

e 

For residential property, the penalty is typically $5 per day, capped at $200 per parcel. 

Accordingly, 

if a PTA was not filed at the time of the original trust conveyance, the only amount 

lawfully owed is the late-filing penalty; not uncapped taxes retroactive to the settlor's death. 

3. Charitable Beneficial Use of the Trust Properties 

For clarity of the record, 

| also wish to note that since Rev. Meyer's passing—and in substance 

since the formation of the Jimeyer Trust—the subject properties have been held solely for the 

benefit of the Chalfonte Foundation, a federally recognized 501(c)(3) charitable organization. All 

income derived from the properties supports the Foundation’s charitable mission, and no private 

individual or non-charitable entity benefits from their use. 

While 

this correspondence 

is focused 

on correcting the uncapping error and resolving any 

outstanding 

Property 

Transfer Affidavit 

issues, 

the 

charitable 

nature 

of the 

Trust and 

its 

exclusive benefit to the Foundation is a relevant factual consideration that may be raised at the 

Board of Review, if necessary. 

4. Request for Record Review and Correction 

| respectfully request that your office: 

1. 

Review Township records and confirm whether 

a PTA was previously filed when the 

properties were deeded into the Jimeyer Trust; 

2. 

If no PTA is on file, accept the enclosed late-filed Property Transfer Affidavits along with 

copies of the recorded deeds from the Antrim County Register of Deeds; 

3. 

Apply the statutory late-filing penalty (up to $200 per parcel, if applicable); and 

4. 

Reverse the uncapping and issue a refund of any taxes collected in excess of the lawful 

capped taxable value.

| appreciate your prompt attention to this request and look forward to resolving the issue prior to 

the March Board 

of Review. 

Please confirm receipt 

of this letter and advise whether your 

records reflect a previously filed PTA. 

Respectfully, 

oe 

Aaron Timlin 

President, Chalfonte Foundation 

Trustee, Jimeyer Trust 

CC: Sherry A. Comben, Antrim County Treasurer 

Enclosures: 

1. Property Transfer Affidavits, 

2. Recorded Deeds

Michigan Department of Treasury - 2766 (Rev. 03-25) 

L-4260 

Property Transfer Affidavit 

This form is issued under authority of PA. 415 of 1994. Filing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even 

if you are no i 

recording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or township 

where the property is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. 

| 

JAN 

1 

2 2026 

Items 10 - 15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. 

See page 2 for list. 

J Land Contract 

] Lease 

Xl Deed 

In Other (specify) 

11. Was property purchased from a financial institution? | 12. Is the transfer between related persons? 

13. Amount of Down Payment 

[1 ves 

[X] No 

[X] Yes 

[Ino 

N/A 

14. If you financed the purchase, did you pay market rate of interest? 

15. Amount Financed (Borrowed) 

Yes 

[Ino 

N/A 

EXEMPTIONS 

Certain transfers are exempt from uncapping. If you believe your transfer qualifies for an exemption, please indicate the type of exemption you're 

claiming below. Note that if an exemption is claimed, your assessor may request additional information to support your claim. 

J Transfer from one spouse to the other spouse. 

Change in ownership solely to exclude or include a spouse. 

Transfer between certain family members *(see page 2). Describe relationship from each Transferor to each Transferee, attach additional 

page if necessary. Seller Name: 

Buyer Name: 

Relationship of Buyer to Seller: 

O Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires). 

J Transfer between certain family members of that portion of a property after the expiration or termination of a 

life estate or life lease 

retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. 

Seller Name: 

Buyer Name: 

Relationship of Buyer to Seller: 

Transfer to effect the foreclosure or forfeiture of real property. 

0] Transfer by redemption from a tax sale. 

J Transfer into a trust where the settlor or the settlor’s spouse conveys property to the trust and is also the sole beneficiary of the trust. 

Il Transfer resulting from a court order unless the order specifies a monetary payment. 

O Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse). 

OO Transfer to establish or release a security interest (collateral). 

0 Transfer of real estate through normal public trading of stock. 

Xl Transfer between entities under common control or among members of an affiliated group. 

1. Street Address of Property 

2. County 

3. Date of Tralstor {or land contract signed) 

| 

503 Ottawa Street 

Antrim 

January 21, 2003 

4. Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. Purchase Price of Real Estate 

[Jey 

Township 

Village 

$1.00 

6. Seller's (Transferor) Name: 

Elk Rapids 

James L Meyer 

7. Property Identification Number (PIN). If you don’t have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Mailing Address 

PIN, This number ranges from 10 to 25 digits. 

It usually includes hyphens and sometimes includes | The Jimeyer Revocable Living Trust Agreement u/ald 

letters. It is found on the property tax bill and on the assessment notice. 

August 3, 2000 

9. Buyer's (Transferee) Telephone Number 

05-43-010-303-00 

(313) 831-3139

™N 

ANAS 

Wa 

#1 

. 

1) taxes 

| 

hereby 

certl 

that according to our records a 

@ 

Terme to eA office are paid for five years preceding the 

date 

to this instrument. This does 

process of coftection. 

Sherry A. Comber, Antrim County Treasurer 

WARRANTY DEED 

File #11017 

KNOW ALL MEN BY THESE PRESENTS THAT: Jamies L. Meyer, a single man, 

, whose address is 4452 

Saint Antoine St., Apt. 203, Detroit, Michigan 48201-1948 

CONVEY(s) AND WARRANT(s) TO: The Jimeyer Revocable Living Trust Agreement u/a/d August 3, 

2000, whose address is 4452 Saint Antoine St., Apt. 203, Detroit, Michigan 48201-1948 

The following described premises situated in the Village of Elk Rapids, County of Antrim, and State 

of MICHIGAN, to wit 

The East 66 feet of the North 132 Feet of court House Square, plat of the VILLAGE OF ELK RAPIDS, 

according to the plat thereof as recorded in Liber A of Plats, Pages 1-4. 

This deed is given for the sum of ONE DOLLAR AND NO OTHER CONSIDERATION ($1.00). 

Subject to easements, restrictions and reservations of record, if any. 

Dated this 

day of January, 2003 

James L. Meyer 

STATE OF MICHIGAN 

Iss 

COUNTY Of ANTRIM

Michigan Department of Treasury - 2766 (Rev. 03-25) 

L-426 

Property Transfer Affidavit 

“This form is issued under authority of PA. 415 of 1994. Filing is mandatory. | 

| 

This form must be filed whenever real estate or some types of personal property are transferred (even 

if you are 

ni 

recording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or townsh| 

where the property is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. 

JAN 

1 

2 2026 

B) 

1. Street Address of Property 

2. County 

3. Date of Transfer (or land contract signed) 

| 

502 Chippewa Street 

Antrim 

September 17, 2010 

4. Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. Purchase Price of Real Estate 

[cy 

[] Township 

Village 

$1.00 

6. Seller's (Transferor) Name 

Elk Rapids 

James L Meyer 

7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Mailing Address 

PIN, This number ranges from 10 to 25 digits. 

It usually includes hyphens and sometimes includes | The Jimeyer Revocable Living Trust Agreement u/a/d 

letters. It is found on the property tax bill and on the assessment notice. 

August 3, 2000 

9. Buyer's (Transferee) Telephone Number 

(313) 831-3139 

Items 10 - 15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. 

See page 2 for list. 

05-43-010-310-00 

J Land Contract 

J Lease 

x Deed 

J] Other (specify) 

11. Was property purchased from a financial institution? | 12. Is the transfer between related persons? 

13. Amount of Down Payment 

[1 es 

X] no 

Yes 

[Ino 

N/A 

14. If you financed the purchase, did you pay market rate of interest? 

15. Amount Financed (Borrowed) 

[ves 

[Ino 

N/A 

EXEMPTIONS 

Certain transfers are exempt from uncapping. If you believe your transfer qualifies for an exemption, please indicate the type of exemption you're 

claiming below. Note that if an exemption is claimed, your assessor may request additional information to support your claim. 

Transfer from one spouse to the other spouse. 

] Change in ownership solely to exclude or include a spouse. 

1 Transfer between certain family members *(see page 2). Describe relationship from each Transferor to each Transferee, attach additional 

page if necessary. Seller Name: 

Buyer Name: 

Relationship of Buyer to Seller: 

O Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires). 

J Transfer between certain family members of that portion of a property after the expiration or termination of a 

life estate or life lease 

retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. 

Seller Name: 

Buyer Name: 

Relationship of Buyer to Seller: 

J Transfer to effect the foreclosure or forfeiture of real property. 

] Transfer by redemption from a tax sale. 

O Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust. 

Transfer resulting from a court order unless the order specifies a monetary payment. 

| Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse). 

J Transfer to establish or release a security interest (collateral). 

[| Transfer of real estate through normal public trading of stock. 

Xi Transfer between entities under common control or among members of an affiliated group.

Si 

Instrusent 

Liber Pase 

201000007941 OR 

808 

14654 

201000007941 

Filed for Record 

in 

ANTRIH COUNTY MICHIGAN 

PATTY HIEPOTH 

- 248 

eA 

Sh 

iI 

that according to 

records 

Na 

(rhe oe ofc re pk ort yor pence 

the 

OR Liber 

808 Fase 1654 

- 1454 

dale to this instrument. This does not include taxed In the 

process 

of collection. 

Sherry A. Comben, Aatdm County Treasurer 

WARRANTY DEED 

KNOW ALL MEN BY THESE PRESENTS THAT: James L. Meyer, a single 

man, whose address is 4600 Woodward Avenue, Suite 308, Detroit, Michigan 

48201-1894 

CONVEY(s) AND WARRANT(s) TO: The Jimeyer Revocable Living Trust 

Agreement v/a/d August 3, 2000, whose address is 4600 Woodward Avenue, Suite 

308, Detroit, Michigan 48201-1894 

The following described premises situated in the Village of Elk Rapids, County of 

Antrim and State of Michigan, to wit: 

The East 66 feet of South 132 feet of Court House Square plat of the Village of Elk 

Rapids according to the plat thereof as recorded in Liber A of Plats, Pages 1-4, 

commonly known as 502 Chippewa Street. 

Tax ID #05-43-010-310-00 

This deed is given for the sum of ONE DOLLAR AND NO OTHER 

CONSIDERATIONS ($1.00) 

Subject to easements, restrictions and reservations of record, if any. 

Dated this _! # Day of Sepl/mbe 2010 

SN 

ya zat 

VV 

JamesL. Meye 

Phone: 313-331-3137 

STATE OF MICHIGAN 

{ss 

COUNTY OF 

Wag 2 

The forgoing instrument was acknowledged before me this 

{ 2 

day of 

, 2010 by James L. Meyer, a single man. 

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Notary Public - Michigan 

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by: 

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