Jimeyer Trust Petitioner V Township Of Elk Rapids Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULARTORY AFFAIRS 

MICHIGAN ADMINSTRATVIE HEARINGS SYSTEM – MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS 

 

 

 

 

 

JIMEYER TRUST, 

 Petitioner, 

 MTT Docket #: 

26-001159 

V 

 

TOWNSHIP OF ELK RAPIDS, 

 Respondent, 

 

 

 

PROOF OF SERVICE 

 

 

 

On the date below, I served via First Class Mail, a copy of the Respondent’s Answer and 

Evidence to Petition to the name/names below: 

 

 

 

JIMEYER TRUST 

ATTN: AARON TIMLIN 

503 OTTAWA ST 

ELK RAPIDS, MI 49629 

 

 

I hereby declare that the above statements are true to the best of my knowledge, 

information and belief. 

 

 

 

 

 

 

 

Elk Rapids Township Assessor 

 

 

 

Dated: September 9, 2026

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Page 1

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

Page 2

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

Page 3

|

Page 4

Mich

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Page 1

Township of Elk Rapids 

316 Bridge Street 

« 

P.O. Box 365 

« 

Elk Raplds, Michigan 49629 

Telephone 231-264-9333 

+ Fax 231-264-6676 

February 7, 2025 

RE: Uncapping of taxable value 05-43-010-303-00 & 05-43-010-310-00, Elk Rapids Twp, Antrim Co. 

To whom it may concern, 

Attached please find the uncapping of taxable value for the above referenced properties. This office has 

been informed of the prior owner's death dated 2/1/2021, resulting in the uncapping of taxable value 

for 2022. As of today’s date our office has not received notification of new ownership and is requesting 

such documents to be recorded with Antrim County to ensure accuracy of ownership. 

Respectfully, 

Abn Zing 

Karleen Sempert 

Township Assessor 

315 Bridge Street 

PO Box 365 

Elk Rapids, MI 49629 

Ksempert@elkraplds.com 

cc 

Antrim County Treasurer 

Antrim County Equalization

Page 2

Michigan Department of Treasury 

3214 (Rev. 809) 

Assessor Affidavit Regarding "Uncapping” of Taxable Value 

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). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction 

has been made in the Taxable Value of the following described Real/Personal property: 

05-43-010-303-00 located in the City of/ Township of/Village of 

(Parcel Identification Number) 

County 

ELK RAPIDS This is a 

2022

(Tax Year) 

Correction of Taxable Value Due to Transfer of Ownership 

School Code 

05060 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED

Before Correction 

Amount of 

Increase/Decrease 

Corrected 

Amount of 

Before Correction 

Increase/Decrease 

State Equalized Valuation 

187,700 

| 

i 

. 

Taxable Valuation 

122,404 

65,296 

187,700 

Correction of Taxing Unit Levy 

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUALIFIED

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decrease 

County 

Intermediate School District 

Community College 

State Education Tax 

Local School Operating 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Debt 

City/Township/Village 

Other 

Total 

NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicab

Lele 

Saulert 

the abovesnformation is true, fo the best of my knowledge. 

being the certified assessor for the City/Twp of 

ELK 

LAPD TWH 

, do hereby

fi 

Date 2[1 [202¢ 

TT 1474 

1 

Copies to: Property Owner, Equalization Department, County Treasurer, and the Treasurers of all other affected Taxing Units.

Page 3

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Page 1

my 11] 

9590 

9408 gypa 

3156 

995y 

ap 

United States 

First-Class Mail 

Postage & Fees Paid 

Usps 

Peri No. G-10 

© Sender: Please print your name, address, and ZIP+4® 

Postal Service 

PO Box 365 

Elk Rapids, MI 49629 

Township of Elk Rapids 

- 

in this boxe

Page 2

ENDER: 

COMPLETE THIS SECTION. 

I Complete items 1, 2, and 3. 

1 Print your name and address on the reverse 

so that we can return the card to you. 

I Attach this card to the back of the mailpiece, 

or on the front if space permits. 

COMPLETE THIS SECTION ON DELIVERY 

i 

A. Signature _ 

Xx. 

[1 Agent 

[J Addressee 

C. Date of Delivery 

B. Received by (Printed Name) 

‘state of James L. Meyer, 

487 W. Alexandrine 

D. Is delivery address different from item 1? 

[1 Yes 

If YES, enter delivery address below: 

[3 No 

Detroit, M1 48201-1894 

DE 

9590 9402 8422 3156 9954 20 

3. Service Type 

O Adult Signature 

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DO Certified Mail® 

O Priority Mail Express® 

0 Registered Mail™ ~~ 

DO Registered Mail Restricted 

Delivery 

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Page 1

U.S. Postal Servicer 

CERTIFIED MAIL: RECEIPT 

(Domestic Mail Only; No Insurance Coverage Provided) 

For delivery information visit our website at www. ees comg 

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POSTAL SERVICE. 

ELK RAPIDS 

105 RIVER ST 

ELK RAPIDS, 

MI 49629-9604 

(800)275-8777 

02/12/2025 

5:00 PM 

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Price 

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Weight: 

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Page 1

*** Information herein deemed reliable but not guaranteed***

ANTRIM

County:

ELK RAPIDS TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

05-43-010-303-00

197,085C

201,200A

201,200

131,900

69,300

2023

206,939C

258,000A

258,000

168,900

89,100

2024

213,354C

294,000

204,900

89,100

2025

219,114C

308,500M

308,500

219,400

89,100

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

DOWNTOWN 66.00 132.00 1.0000 1.0000 2700 100 178,200

 66 Actual Front Feet, 0.20 Total Acres Total Est. Land Value = 178,200

Land Value Estimates for Land Table 010.010 WEST ER

KZ 04/08/2025 INSPECTED

KS 07/22/2024 INSPECTED

KH 11/02/2021 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Elk Rapids,

County of Antrim, Michigan

Comments/Influences

E 66 FT OF N 132 FT OF COURT HOUSE SQUARE

PLAT OF THE VILL OF ELK RAPIDS

Tax Description

MEYER JAMES L

487 W ALEXANDRINE

DETROIT MI 48201-1894

Owner's Name/Address

503 OTTAWA

Property Address

2026 Est TCV 617,087 TCV/TFA: 229.06

MAP #: COMP W/SKETCH 01/2008

P.R.E. 0% 

School: ELK RAPIDS SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-IMPROV

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/09/2026

Page 2

Class: C +5

Effec. Age: 50

Floor Area: 2,694 

Total Base New : 374,214 E.C.F.

Total Depr Cost: 187,079 X 2.346

Estimated T.C.V: 438,887 

Cost Est. for Res. Bldg: 1 Single Family 2 STORY Cls C 5 Blt 1900

(11) Heating System: Wall/Floor Furnace

Ground Area = 1515 SF Floor Area = 2694 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=50/100/100/100/50

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

2 Story Siding Basement 1,169 

1 Story Siding Crawl Space 77 

1 Story Siding Crawl Space 136 

1 Story Siding Crawl Space 133 

1 Story Siding Overhang 10 

 Total: 340,535 170,241

Other Additions/Adjustments

Porches

 CGEP (1 Story) 124 9,448 4,724 

 CPP 35 990 495 

 CCP (1 Story) 24 1,185 592 

Balcony

 Wood Balcony 24 1,048 524 

Garages

Class: C Exterior: Siding Foundation: 18 Inch (Unfinished)

 Base Cost 528 20,217 10,108 

 Common Wall: 1 Wall 1 -2,139 -1,069 

Water/Sewer

 Public Water 1 1,465 732 

 Public Sewer 1 1,465 732 

 Totals: 374,214 187,079

Notes: 

 ECF (010 WEST ER) 2.346 => TCV: 438,887

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 18 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 528

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CGEP (1 Story)

CPP

CCP (1 Story)

Wood Balcony

124

35

24

24

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1

Page 3

***

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001159

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: 26-01159 RECORD CARD

Document Type: Evidence

Attachment File Name: 26-001159 MAILED RECEIPT

Document Type: Evidence

Attachment File Name: 26-001159 RETURN RECEIPT

Document Type: Evidence

Attachment File Name: 26-001159 UNCAPPING NOTICE

Document Type: Evidence

Attachment File Name: 26-001159 RE-CAP REQUEST & LATE FILED PTA

Document Type: Proof of Service: Misc Documents

Attachment File Name: 26-001159 Proof of Service (MTT)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

09/09/2026 12:45 PM

BOARD OF REVIEW DECISION

ELK RAPIDS, MI 49629

PO BOX 365

ELK RAPIDS TOWNSHIP ASSESSOR

KARLEEN SEMPERT

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

219,114

"BOARD OF REVIEW" TAXABLE VALUE 

219,114

2026 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2026

308,500

308,500

2026 ORIGINAL ASSESSED VALUE

UNCAPPING APPEAL IS BEYOND DEADLINE

Board of Review Comments:

They have made the following determination based on the information you supplied.

05-43-010-303-00

The Board has completed their review of parcel number

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

DETROIT MI 48201-1894

487 W ALEXANDRINE

MEYER JAMES L

E 66 FT OF N 132 FT OF COURT HOUSE SQUARE PLAT OF

THE VILL OF ELK RAPIDS

503 OTTAWA

05-43-010-303-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001159

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Elk Rapids (ANTRIM)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

KARLEEN

M.I. 

Last Name

Sempert

Firm Name (if any)

Elk Rapids Twp

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

315 Bridge Street, PO Box 365

City or Town

Elk Rapids

State

 Michigan

ZIP Code

49676

Telephone Number

2312649333

E-mail Address

Ksempert@elkrapids.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Property is Residential Real and not exempt under MCL 211.27a. Taxable Value was uncapped upon death date 2/1/2021.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2025-02-07

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification 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

Current Taxable Value as established by the Board of Review:

219114

What do you believe is the fair market value?

617000

What do you believe is the taxable value?

219114

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Karleen Sempert

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

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



503 Ottawa 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

Page 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

Page 3

ST

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001159

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: SC-Petition-Valuation(CORRECTED)503

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION FOR RECONSIDERATION 

 

1. I wish this Tribunal to reconsider _____________________________________-

______________. 

 

2. Good cause exists to grant reconsideration because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to grant my request for reconsideration. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

___________________________ 

 

_______________________________________ 

Date 

 

 

 

 

 

(sign here) 

 

Jimeyer Trust

26-001159

Elk Rapids Township

Order of Dismissal on MTT Docket No. 26

001159

This petition, MTT Docket No. 26-001159, was dismissed as duplicative of a companion petition, MTT Docket No. 

26-001158. In fact, the two petitions involve separate, non-contiguous parcels (Parcel No. 05-43-010-303-00 (this 

petition) and Parcel No. 05-43-010-310-00 (Docket No. 26-001158)) that were mistakenly listed on both filings instead 

of being kept on separate petitions. Docket No. 26-001158 has since been corrected to reflect that it pertains solely to 

Parcel No. 05-43-010-310-00. Petitioner requests that the Tribunal vacate the Order of Dismissal and reinstate this 

petition so the uncapping of Parcel No. 05-43-010-303-00 may proceed on the merits as its own matter.

Aaron Timlin

September 8, 2026

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001159

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Motion for Reconsideration

Attachment File Name: Motion-for-Reconsideration-Form-fillable

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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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

Jimeyer Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-001159

Township Of Elk Rapids,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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. 26-001159

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: August 31, 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

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

Page 4

MTT

Page 5

STA

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Page 1

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

26MBOR-12 

05-43-010-310-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[} Denied 

IH Assessed 

Value Changed From: 

[ 

221,200 

To: 

[ 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [des 

[] 

No DRE 

Member: 

JX YES 

[] 

NO Qe 

Member: 

X ves 

[] 

Initials 

itials 

Initials 

Reason for Board Action: 

r 

o 

, 

) 

c 

ONCAPR ANG 

A ¢ thu S Re Yon 

DLADLINE 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[] 

Denied 

[[] 

Tentative Taxable Value Changed From: 

157,242 

To: 

(See attached L-4035A) 

Record of Vote 

- Board or three member committee of board. 

Chairperson: 

[] YES 

[] 

No 

Member: 

[] 

yes 

[] 

No____ 

Member: 

[J ves 

[]No____ 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J] 

Denied 

[[] 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] YES 

[] 

NO 

Member: 

[| YES 

[] 

NO 

Member: 

[] yes 

[J No_____ 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing 

MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[ 

Exemption Request Denied 

Od 

Exemption

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Page 1

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:

Page 2

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

Page 3

ST

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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

Jimeyer Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001159

Township Of Elk Rapids,

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 281. 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: August 26, 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

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

Jimeyer Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001159

Township Of Elk Rapids,

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 281. 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: August 26, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was

Page 3

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

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

26MBOR-12 

05-43-010-310-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[} Denied 

IH Assessed 

Value Changed From: 

[ 

221,200 

To: 

[ 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [des 

[] 

No DRE 

Member: 

JX YES 

[] 

NO Qe 

Member: 

X ves 

[] 

Initials 

itials 

Initials 

Reason for Board Action: 

r 

o 

, 

) 

c 

ONCAPR ANG 

A ¢ thu S Re Yon 

DLADLINE 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[] 

Denied 

[[] 

Tentative Taxable Value Changed From: 

157,242 

To: 

(See attached L-4035A) 

Record of Vote 

- Board or three member committee of board. 

Chairperson: 

[] YES 

[] 

No 

Member: 

[] 

yes 

[] 

No____ 

Member: 

[J ves 

[]No____ 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J] 

Denied 

[[] 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] YES 

[] 

NO 

Member: 

[| YES 

[] 

NO 

Member: 

[] yes 

[J No_____ 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing 

MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[ 

Exemption Request Denied 

Od 

Exemption

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

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:

Page 2

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

Page 3

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.