Tom's Properties LLC Petitioner V City Of Grand Rapids Respondent

Page 1

CITY 

ASSESSOR 

CITY OF GRAND RAPIDS 

May 22, 2026 

TOM'S PROPERTIES LLC 

25761 LE PARC UNIT 42 

LAKE FOREST, CA 92603 

Re: 

1818 Division Ave S (41-18-06-351-003) 

1316 Alpine Ave NW (41-13-13-351-028) 

1322 Alpine Ave NW (41-13-13-351-011) 

840 Lafayette Ave SE (41-14-31-330-008) 

1007 Sheridan Ave SW (41-13-36-380-021) 

108 Burton St SW (41-17-12-226-009) 

Dear Property Owner: 

The Assessor's Office was recently made aware of a transfer of ownership, dated December 02, 

2025, on the above named properties. 

A transfer of ownership is defined in MCL 211.27a. This 

part of the statute reads: 

“Upon a transfer of ownership of property after 1994, the property's taxable value for the calendar 

year following the year of the transfer is the property's state equalized valuation for the calendar 

year following the transfer.” 

This means that the taxable value becomes “uncapped” the year following the transfer of 

ownership, causing an increase in property taxes. This change is reflected on the enclosed Michigan 

Department of Treasury form “Assessor Affidavit Regarding Uncapping of Taxable Value” for year 

2026. Upon receipt of this affidavit, the City Treasurer will issue a statement for additional taxes. 

This action can be appealed to the Michigan Tax Tribunal by filing an appeal within 35 days of 

receipt of this notice. Appeal forms are available online at www.michigan.gov/taxtrib. 

If you have 

any questions, please contact me at 616-456-3154. Thank you. 

Sincerely, 

Hap Po 

Lindsey Post 

Acting City Assessor 

City of Grand Rapids 

enc 

PHONE (B16) 456-3081 

« FAX [618] 456-4608 

ASSESSORGRE@GRCITY.US 

+ GRANDRARIDSMILGOV 

300 MONROE AVENUE, NW 

« GRAND RAPIDS, MI 489503

Page 2

Michigan Department of Treasury 

L-4054 (08-09) 

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: 

41-18-06-351-003 

(Parcel Identification Number) 

located in the City of 

Grand Rapids 

. This is a corre

2026 

As

(Tax Year) 

Correction of Taxable Value Due to Transfer of Ownership 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUA

41010 

Amount of 

Amount o

Grand Rapids School District 

Before Correction 

Before Correction 

Increase/Decr

State Equalized Valuation 

247.700 

| 

Taxable Valuation 

65,633 

18

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUA

Amount of 

Amount o

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decr

Kent County 

- 

Intermediate School District 

> 

Grand Rapids Community College 

- 

State Education Tax 

E 

Local School Operating 

E 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Debt 

s 

City of Grand Rapids 

- 

Interurban Transit 

ad 

Total 

NOTE: The levy section of this affidavit does not include collection fees, penalties, and interest. These must be added, when applicable, by the Treasurer. 

I, Lindsey Post, being the certified assessor for the City of Grand Rapids, do hereby affirm that the above information is true, to the best of my 

Certification No. 

= “Ts ea 

es [22 / 202k 

LU 

7] 

i 

Copies to: Floperty ownel Equalization Department, County Treasurer, and the Treasurers of all affected Taxing Units.

Page 3

CORRECTION TO ASSIGNMENT OF MEMBERSHIP INTEREST 

in 

TOM’S PROPERTIES. LLC 

This Correction 

to Assignment of Membership Interest (this “Correction” 

is made 

as 

of 

June 4th 

, 2026, by Joyce Lee, in her capacity as Successor Trustee of The Tom Fahland 

Revocable Living Trust (“Assignor”) and individually as Assignee (“Assignee”), with reference 

to that certain Assignment of Membership Interest in Tom’s Properties, LLC dated as of December 

2, 2025 (the “Original Assignment”). 

RECITALS 

WHEREAS, the Original Assignment distributed one hundred percent (100%) of the membership 

interest in Tom’s Properties, LLC, a Michigan limited liability company (the “Company”), from 

The Tom Fahland Revocable Living Trust (the “Trust”) to Joyce Lee, the surviving spouse of Tom 

Fahland (the “Decedent™), as a distribution from the Trust following the Decedent’s death on 

September 14, 2025, for no consideration; 

WHEREAS, Section 8 of the Original Assignment, captioned “Michigan Property Tax Affidavit,” 

contained statements regarding Michigan property tax reporting and the statutory basis for 

exemption from uncapping that the parties wish to correct to accurately reflect the parties’ intent 

and the applicable provisions of the Michigan General Property Tax Act, MCL 211.27a; 

WHEREAS, the parties intend by this Correction to amend and restate Section 8 of the Original 

Assignment, and that in all other respects the Original Assignment shall remain in full force and 

effect, effective as of its original December 2, 2025 effective date; 

NOW, THEREFORE, the parties agree as follows: 

1. 

Amendment and Restatement of Section 8. Section 

8 of the Original Assignment is 

hereby deleted in its entirety and replaced with the following: 

“8. 

Michigan Property Tax Treatment. The parties acknowledge that this 

Assignment conveys more than fifty percent (50%) of the membership interest in 

the Company and therefore constitutes a transfer of an ownership interest in a legal 

entity under MCL 211.27a(6)(h). The Company 

shall, unless notification 

is 

otherwise provided under MCL 211.27a(10), notify the assessing officer on the 

form provided by the State Tax Commission not more than forty-five (45) days 

after the Effective Date as required by MCL 211.27a(6)(h). The parties further 

acknowledge that, because this

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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

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

Michigan

ZIP Code

92603

Telephone Number

9499737611

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)

1818 Division Ave S

Page 2

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

49507

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

Page 4

STATE

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

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

Tom's Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002478

City Of Grand 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: September 17, 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

Tom's Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002478

City Of Grand 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: September 17, 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

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

CITY 

ASSESSOR 

CITY OF GRAND RAPIDS 

May 22, 2026 

TOM'S PROPERTIES LLC 

25761 LE PARC UNIT 42 

LAKE FOREST, CA 92603 

Re: 

1818 Division Ave S (41-18-06-351-003) 

1316 Alpine Ave NW (41-13-13-351-028) 

1322 Alpine Ave NW (41-13-13-351-011) 

840 Lafayette Ave SE (41-14-31-330-008) 

1007 Sheridan Ave SW (41-13-36-380-021) 

108 Burton St SW (41-17-12-226-009) 

Dear Property Owner: 

The Assessor's Office was recently made aware of a transfer of ownership, dated December 02, 

2025, on the above named properties. 

A transfer of ownership is defined in MCL 211.27a. This 

part of the statute reads: 

“Upon a transfer of ownership of property after 1994, the property's taxable value for the calendar 

year following the year of the transfer is the property's state equalized valuation for the calendar 

year following the transfer.” 

This means that the taxable value becomes “uncapped” the year following the transfer of 

ownership, causing an increase in property taxes. This change is reflected on the enclosed Michigan 

Department of Treasury form “Assessor Affidavit Regarding Uncapping of Taxable Value” for year 

2026. Upon receipt of this affidavit, the City Treasurer will issue a statement for additional taxes. 

This action can be appealed to the Michigan Tax Tribunal by filing an appeal within 35 days of 

receipt of this notice. Appeal forms are available online at www.michigan.gov/taxtrib. 

If you have 

any questions, please contact me at 616-456-3154. Thank you. 

Sincerely, 

Hap Po 

Lindsey Post 

Acting City Assessor 

City of Grand Rapids 

enc 

PHONE (B16) 456-3081 

« FAX [618] 456-4608 

ASSESSORGRE@GRCITY.US 

+ GRANDRARIDSMILGOV 

300 MONROE AVENUE, NW 

« GRAND RAPIDS, MI 489503

Page 2

Michigan Department of Treasury 

L-4054 (08-09) 

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: 

41-18-06-351-003 

(Parcel Identification Number) 

located in the City of 

Grand Rapids 

. This is a corre

2026 

As

(Tax Year) 

Correction of Taxable Value Due to Transfer of Ownership 

School Code 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUA

41010 

Amount of 

Amount o

Grand Rapids School District 

Before Correction 

Before Correction 

Increase/Decr

State Equalized Valuation 

247.700 

| 

Taxable Valuation 

65,633 

18

Taxing Unit 

HOMESTEAD AND QUALIFIED AGRICULTURAL 

NON-HOMESTEAD AND NON-QUA

Amount of 

Amount o

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decr

Kent County 

- 

Intermediate School District 

> 

Grand Rapids Community College 

- 

State Education Tax 

E 

Local School Operating 

E 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Debt 

s 

City of Grand Rapids 

- 

Interurban Transit 

ad 

Total 

NOTE: The levy section of this affidavit does not include collection fees, penalties, and interest. These must be added, when applicable, by the Treasurer. 

I, Lindsey Post, being the certified assessor for the City of Grand Rapids, do hereby affirm that the above information is true, to the best of my 

Certification No. 

= “Ts ea 

es [22 / 202k 

LU 

7] 

i 

Copies to: Floperty ownel Equalization Department, County Treasurer, and the Treasurers of all affected Taxing Units.

Page 3

CORRECTION TO ASSIGNMENT OF MEMBERSHIP INTEREST 

in 

TOM’S PROPERTIES. LLC 

This Correction 

to Assignment of Membership Interest (this “Correction” 

is made 

as 

of 

June 4th 

, 2026, by Joyce Lee, in her capacity as Successor Trustee of The Tom Fahland 

Revocable Living Trust (“Assignor”) and individually as Assignee (“Assignee”), with reference 

to that certain Assignment of Membership Interest in Tom’s Properties, LLC dated as of December 

2, 2025 (the “Original Assignment”). 

RECITALS 

WHEREAS, the Original Assignment distributed one hundred percent (100%) of the membership 

interest in Tom’s Properties, LLC, a Michigan limited liability company (the “Company”), from 

The Tom Fahland Revocable Living Trust (the “Trust”) to Joyce Lee, the surviving spouse of Tom 

Fahland (the “Decedent™), as a distribution from the Trust following the Decedent’s death on 

September 14, 2025, for no consideration; 

WHEREAS, Section 8 of the Original Assignment, captioned “Michigan Property Tax Affidavit,” 

contained statements regarding Michigan property tax reporting and the statutory basis for 

exemption from uncapping that the parties wish to correct to accurately reflect the parties’ intent 

and the applicable provisions of the Michigan General Property Tax Act, MCL 211.27a; 

WHEREAS, the parties intend by this Correction to amend and restate Section 8 of the Original 

Assignment, and that in all other respects the Original Assignment shall remain in full force and 

effect, effective as of its original December 2, 2025 effective date; 

NOW, THEREFORE, the parties agree as follows: 

1. 

Amendment and Restatement of Section 8. Section 

8 of the Original Assignment is 

hereby deleted in its entirety and replaced with the following: 

“8. 

Michigan Property Tax Treatment. The parties acknowledge that this 

Assignment conveys more than fifty percent (50%) of the membership interest in 

the Company and therefore constitutes a transfer of an ownership interest in a legal 

entity under MCL 211.27a(6)(h). The Company 

shall, unless notification 

is 

otherwise provided under MCL 211.27a(10), notify the assessing officer on the 

form provided by the State Tax Commission not more than forty-five (45) days 

after the Effective Date as required by MCL 211.27a(6)(h). The parties further 

acknowledge that, because this

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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

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

Michigan

ZIP Code

92603

Telephone Number

9499737611

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)

1818 Division Ave S

Page 2

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

49507

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

Page 4

STATE

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