scpetition_valuation.pdf
Jimeyer Trust Petitioner V Township Of Elk Rapids Respondent · 26-001159-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 4 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Jimeyer Trust Mailing Address (No., Street, P.O. Box or Rural Route) 503 Ottawa St 503 Ottawa Street City or Town Elk Rapids State Michigan ZIP Code 49629-9585 Telephone Number 3134444588 E-mail Address aaron@chalfonte.org Subject Property Information: How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel No Property Address (No., Street) 502 Chippewa City or Town Elk Rapids County Antrim State Michigan ZIP Code 49629-9585 Taxing Authority (City or Township) Township Of Elk Rapids (ANTRIM) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 4 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. 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: 2022, 2023, & 2024 Valuation Information for Each Parcel under Appeal: Parcel Number: 05-43-010-310-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 221200.00 Current Taxable Value as established by the Board of Review: 157242.00 What do you believe is the fair market value? 442400.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 221200.00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 4 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 73072.00 Valuation Information for Each Parcel under Appeal: Parcel Number: 05-43-010-303-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 308500.00 Current Taxable Value as established by the Board of Review: 219114 What do you believe is the fair market value? 617000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 308500.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 128524.00 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Aaron Timlin 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 4 of 4