SC-Petition-Valuation(CORRECTED)502.pdf

Jimeyer Trust Petitioner V Township Of Elk Rapids Respondent · 26-001158-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this 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.I. 

Last Name/Company Name 

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 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

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 *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

Jimeyer Trust

503 Ottawa Street

Elk Rapids

MI

49629

Aaron

T

Timlin

Elk Rapids

MI

49629



502 Chippewa Street

Elk Rapids

Antrim

MI

49629

Elk Rapids Township

(313) 444-4588

aaron@chalfonte.org

503 Ottawa Street

(313) 444-4588

aaron@chalfonte.org

2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

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

Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 



The Petitioner appeals the uncapping of the taxable value of properties held in the Jimeyer Trust following the death of Father 

James Meyer ("Jimeyer"), as well as the Board of Review's rejection of Petitioner's appeal on procedural grounds as allegedly 

beyond the filing deadline.

The properties were placed into the Jimeyer Trust prior to Father Meyer's death and continue to be owned by the trust. The 

Chalfonte Foundation has remained the beneficiary of the trust both before and after Father Meyer's passing. Petitioner contends 

that no "transfer of ownership" occurred under Michigan General Property Tax Act, including MCL 211.27a(6)(c), because the 

beneficial interest in the trust property remained the same.

Petitioner further contends that the retroactive uncapping was improper and was applied without a meaningful opportunity for review 

through the normal Board of Review process at the time the uncapping occurred. After discovering the uncapping, Petitioner made 

multiple attempts to resolve the matter directly with the assessor prior to filing the present appeal with the Board of Review.

Because the Board of Review rejected the petition as untimely without addressing the merits of whether the uncapping was lawful, 

Petitioner now seeks review by the Michigan Tax Tribunal and requests restoration of the capped taxable value of the subject 

properties.

Petitioner further notes that this Petition, Docket No. 26-001158, was originally filed listing both Parcel No. 05-43-010-310-00 and 

Parcel No. 05-43-010-303-00 together in error. These are two separate, non-contiguous parcels that must proceed as separate 

matters before the Tribunal. Petitioner requests that this Petition be corrected to proceed solely with respect to Parcel No. 

05-43-010-310-00. Parcel No. 05-43-010-303-00 was included on a separate petition that was dismissed as duplicative of this one; 

Petitioner will be addressing that parcel and that dismissal through a motion for reconsideration in that separate case.





2022, 2023, 2024

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)?

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 





157242.00

442400.00



05-43-010-310-00

221200.00

221200.00

73072.00

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