scpetition_valuation.pdf
Tom's Properties LLC Petitioner V City Of Grand Rapids Respondent · 26-002481-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 Tom's Properties LLC (Joyce Lee) Mailing Address (No., Street, P.O. Box or Rural Route) 25761 Le Parc, Unit 42 City or Town Lake Forest State California ZIP Code 92603 Telephone Number 949-973-7611 E-mail Address joyce.lee2000@yahoo.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Hailey M.I. Last Name Adams Firm Name (if any) SBS Law PLC Address (No., Street, P.O. Box or Rural Route) 234 Division Ave N Ste 400 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 6163005945 E-mail Address hadams@sbslawplc.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) 1316 Alpine Ave NW
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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
City or Town
Grand Rapids
County
Kent
State
Michigan
ZIP Code
49504
Taxing Authority (City or Township)
City Of Grand Rapids (KENT)
Check which of the following you are appealing: (check all that apply)
Uncapping of Taxable Value
Please Explain the Reason for this Appeal:
On May 22, 2026, Petitioner received a Notice and Assessor Affidavit Regarding "Uncapping" of Taxable Value for this parcel. The Notice states that the Assessor's
office became aware of a transfer of ownership dated December 2, 2026. The Affidavit states, in part, "The changes in Taxable Value recorded on this affidavit are
related to the "Uncapping" of Taxable Value due to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260)."
However, the Property Transfer Affidavit ("PTA)" for this parcel shows a stamp in the Office Use section of the upper right hand corner with a date of January 06,
2026. The date of transfer is December 02, 2025, and the date of signature on the PTA is December 30, 2025. Per Form L-4260, the completed Affidavit must be
filed within 45 days of the transfer, making the deadline for filing this PTA January 16, 2026. Per the stamped date of receipt, the PTA was timely filed within 45
days of the transfer.
Further, Petitioner believes the transfer falls under the exemptions listed in MCL 211.27a(7)(a) or MCL 211.27a(7)(i) for the reasons stated below.
Tom Fahland created the Tom Fahland Revocable Living Trust under a Trust Agreement dated February 4, 2021. During his lifetime, Mr. Fahland was the settlor
and sole present beneficiary of the Trust. Around March 2021, Mr. Fahland, in his individual capacity, assigned 100% of the membership interest in Tom's
Properties LLC to the Trust. At all relevant times, Tom's Properties LLC has held title to the subject parcel(s). Mr. Fahland, the sole member of Tom's Properties
LLC, passed away on December 14, 2025.
Joyce Lee is the surviving spouse of Mr. Fahland and, under Article IV, Section 4.4 of the Tom Fahland Revocable Living Trust Agreement, is the beneficiary entitled
to the remainder of the Trust estate following the payment of specified cash bequests. By December 2, 2025, the specific cash bequests had been satisfied in full,
leaving Joyce Lee as the only beneficiary with a remaining interest in the Trust.
By Assignment of Membership Interest dated December 2, 2025, the Trust distributed 100% of the membership interest in Tom's Properties LLC to Joyce Lee, for
no consideration, as a distribution of the Trust's remaining assets. The substance of the Assignment is the distribution of the Trust's sole asset to the surviving
spouse of the settlor.
MCL 211.27a(7)(a) states that a transfer of property from a decedent to a surviving spouse is not a transfer of ownership. Here, the subject property was owned
by Tom's Properties LLC, which was entirely held by the Tom Fahland Revocable Living Trust. Tom Fahland was the settlor and sole present beneficiary up until his
death in September 2025. On December 2, 2025, the Assignment of Membership Interest distributed the 100% membership interest in Tom's Properties LLC held
by the the Trust to Joyce Lee, surviving spouse of Tom Fahland. Therefore, this transfer was from the decedent Tom Fahland, through his Trust, to surviving
spouse Joyce Lee, and should be exempted under MCL 211.27a(7)(a).
Under MCL 211.27a(6)(d) states that a conveyance by distribution from a trust is not a transfer of ownership where the distributee is the sole present beneficiary
or the spouse of the sole present beneficiary, or both. Here, Mr. Fahland was the sole present beneficiary of the Trust during his lifetime, and the distributee,
Joyce Lee, is his surviving spouse. The conveyance therefore also falls under this exception, as the distribution is from a trust to the spouse of the sole present
beneficiary.
Because the Assignment is exempted or excepted from the definition of a transfer of ownership, and because the Property Transfer Affidavit was timely filed with
the Assessor, the taxable value of the parcel(s) should not have been uncapped for the 2026 year under MCL 211.27a(3), and the capped taxable values should be
restored.Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 4 Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Appealing within 35 days of receipt of Notice of Uncapping Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 41-13-13-351-028 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 117600 Current Taxable Value as established by the Board of Review: 117600 What do you believe is the fair market value? 120000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 60000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 39018 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Hailey Adams Attorney or Authorized Agent’s Signature: /s/
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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 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