26-002680.pdf
Gipson Fabrication Inc Petitioner V Michigan Department Of Treasury Respondent · 26-002680-TT
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che Response Attic ey RECEIVED AUG 2 6 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DF GOVERNOR LANSING DIRECTOR Gipson Manufacturing Inc, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002680 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on July 22, 2026, because Petitioner failed to pay the fee required for the filing of the petition and failed to file a copy of the notice giving rise to the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission notice." Petitioner was required to cure the default by paying the required filing fee and obtaining a copy of the final assessment notice from the Michigan Department of Treasury and filing a copy with the Tribunal within 14 days. Petitioner has had ample time to comply, yet failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner's failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.? Further, the Tribunal finds that based on the Small Claims petition filed by Petitioner on July 15, 2026, the Tribunal listed the City of Wyoming as Respondent in this case. The proper Respondent, however, is the Michigan Department of Treasury, as it is the entity that rescinded the subject property's Eligible Manufacturing Personal Property exemption for the 2024 tax year. Co Jacltenging J61G7060-1 08/25/26 kit: 1067 Ant: $195.00 Therefore, ID: KEN TVESTHENT LLL IT IS FURTHER ORDERED that Petitioner must complete the following to cure the
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“7 Respamse Aha che %° MTT Docket No. 26-002680 Page 2 of 2 proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order. IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect the Michigan Department of Treasury as the proper Respondent in this case. Petitioner's failure to comply with this order may result in the dismissal of this case, as provided by TTR 237.4 Entered: August 17, 2026 By: /s/ Patricia L. Halm kac/gc PROOF OF SERVICE | 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 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by
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Michigan Department of Treasury - Essential Services Assessment (ESA) 5513 (Rev. 10-16), Page 1 Eligible Manufacturing Personal Property Exemption — Order of Rescission Michigan Department of Treasury Issued under authority of Public Act 92 of 2014, as amended. Essential Services Assessment (ESA) P.O. Box 30710 Lansing, MI 48909 517-241-0310 www.michigan.gov/esa GIPSON FABRICATION INC Notice Date: May 27, 2025 2151 CHICAGO DR SW Tax Year: 2024 WYOMING, MI 49519-1214 FEIN: Claimant ~~: GIPSON FABRICATION INC Parcel ID(s) : 41-50-93-987-596 Local Unit: CITY OF WYOMING County : KENT Under MCL 211.9m and 211.9n of the General Property Tax Act, Public Act 206 of 1893, as amended, Eligible Manufacturing Personal Property (EMPP) is exempt from local property taxes if the local tax collecting unit grants the exemption upon receipt of the Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Combined Document) (Form 5278). Further, the Act requires the claimant to electronically certify a completed statement and to electronically make full payment of an Essential Services Assessment liability not later than August 15 in each assessment year. Public Act 92 of 2014, MCL 211.1051 through MCL 211.1061, requires that the Michigan Department of Treasury (Department) rescind the EMPP exemption on any parcel if an eligible claimant does not submit electronic payment of ESA liability and any applicable late payment penalties in full by April 16 of the year immediately following the assessment year or if the Department discovers that the property is not eligible for the exemption under section 9m or 9n of the General Property Tax Act. In such cases, the Department is required to rescind the claimant's EMPP exemption no later than the first Monday in June of the year immediately following the assessment year. Pursuant to its authority under MCL 211.1057(5), the Department is ordering the rescission of the Eligible Manufacturing Personal Property exemption claimed on the personal property parcel(s) listed above. This Order of Rescission is being issued for the following reason: The eligible claimant removed a parcel from their certified statement and/or failed to electronically make full payment of the Essential Services Assessment liability, including any applicable late payment penalty, for the parcel(s) listed above. MCL 211.1057(5)(e) requires that within 30 days of the date of this Order of Rescission, the claimant file a personal property statement under MCL 211.19 with the local tax collecting unit for all personal property parcels for which the EMPP exemption has been rescinded.
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Michigan Department of Treasury - Essential Services Assessment (ESA) 5513 (Rev. 10-16), Page 2 Within 60 days of this Order of Rescission, the treasurer of the local tax collecting unit shall issue amended tax bills of any taxes, including penalty and interest, that were not billed under the Public Act 206 of 1893 or under Public Act 198 of 1974 and that are owed as a result of this rescission of the EMPP exemption. Within 75 days of this Order of Rescission, the assessor of the tax collecting unit must send to the Department, a copy of the amended tax bill. This documentation may be sent to esareporting@michigan.gov or the address provided at the top of this order. Pursuant to MCL 211.1057(6), a claimant may appeal this rescission with the Michigan Tax Tribunal (MTT) by filing a petition not later than December 31 of the year in which the rescission is ordered. Refunds of any partial payments made will be processed no earlier than June 15th. If you have any questions, please review the information found at www.michigan.gov/esa. If, after reviewing that information, you still have questions, please contact the Michigan Department of Treasury using the information at the top of this order.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON
I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Gipson Manufacturing Inc
Petitioner(s)
;
MICHIGAN TAX TRIBUNAL
v
MTT Docket No.26-002680
Michigan Department of Treasury
Respondent(s)
MOTION TO SET ASIDE DEFAULT
1.
A default was entered against me on July 22, 2026
and, if applicable, the default
was extended on August 17, 2026
2.
Good cause exists to set aside the default because:
Attempt to provide additional requested information via e-file was not received.
3.
| ask this Tribunal to set aside the default.
AS
t Dury
Party/Representative {sign here)
Mark Davey
[Print/type name of person signing]
| certify that on this date
| served a copy of this Motion, and any additional documentation, on the
opposing party or their representative.Page 6
i STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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) 278, 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 M1 Last Name/Company Name Gipson Manufactiring Inc Malling Address (No., Street, P.O. Box or Rural Route) 2151 Chicago Dr SW Clty or Town State ZIP Code Wyoming Mi 49519-1214 Tene (616)245-7331 Email Address (do not enter unless you want MTT to send all correspondence via emall) Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name M.l. Last Name Mark A Davey Firm Name (if any) Malling Address (No., Street, P.O. Box or Rural Route) 2131 Lake Michigan Dr NW City or Town State ZIP Code Grand Rapids Mi 49504 Telephone Number (616)717-3331 Email Address (do not enter unless you want MTT to send all correspondence via email) mdavey@pbsgr.com Section 3: Subject Property Information «use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 2151Chicago Dr SW
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STATE OF MICHIGAN ' GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (chek ai that apply) [J True Cash and Taxable Value [0 Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal See attachment Section 6: Jurisdictional Issues Did you protest tha assessment at a Board of Review (BOR)? [Tves Mino If Yes, check which BOR you. attended: Ll March Od July [il] December if No, please check the applicable reason(s): ' [J Not required to attend g 0 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 0 Appealing within 35 days of-recelpt of Notice of Uncapping (84 other If you checked “other” above, explain;
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING Q DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguoiis parcels. Parcel Number: 41-50-93-987-596 Classification of Properly: Real] Personal [J (check one) Agricultural 1 Commercial] Industrial Ed Residential] Timbér-Cutover [J Developmental [J Utility [1 (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 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 What do yau believe is the taxable value? (cannot exceed value by .5) 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? J Yes Ml No Ifyou answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principat Residence Exemption of at least 50% as of lhe date of the filing of this petition for all tax years at Issue, the fillng fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing mare 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 contentlon Is: Filing Fea Is: $100,000.00 and under $126.00 \ $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 $26.00 for each additional parcel, as indicated above, ifthe 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. i Signature *required i Petitioner ar Attorney/Authorized Representative's Signature: Ist / eine Lier
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Attachment Gipson Fabrication Inc Parcel # 41-50-93-987-596 We respectfully submit this letter to appeal against the decision to rescind the Eligible Manufacturing Personal Property (EMPP) exemption for the 2024 tax year due to nonpayment. We made numerous good faiths attempts to pay the 2024 liability prior to the due date but were unable to complete payment due to complications associated with the State of Michigan®s implementation of a new payment system. Our bank, Huntington National Bank, repeatedly denied the requested electronic funds transfer because of newly implemented payment blockers. We contacted bank representatives’ multiple times to resolve the issue; however, they were. unable to remove or override the restrictions in time to meet the payment deadline. In addition, we attémpted to submit payment by manual check, but the payment was returned as an unacceptable payment method. Despite these obstacles, we continued working to resolve the issue and were ultimately successful in remitting payment in January 2025. Although the liability was paid as soon as the technical issues were resolved, the EMPP exemption was still rescinded, and the property was returned to the City of Wyoming tax roll. This resulted in a significant and disproportionate increase in our tax liability, despite our “documented and repeated efforts to make timely payment. Given that: o We made multiple timely attempts to pay o The failure to pay was caused by payment system implementation issues outside of our control o Our bank rejected electronic payments due to new security blockers o Manual payment was attempted but not accepted o The liability was paid as soon as the issue was resolved We respectfully request that the State reinstate the 2024 Eligible Manufacturing Personal Property exemption. The rescission under these circumstances creates an inequitable result, as we acted in good faith and exercised reasonable diligence in attempting to meet the payment deadline. We would be happy to provide supporting documentation, including bank communications,
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Gipson Manufacturing inc . MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-002680 Michigan Department of Treasury 7 Respondent(s) PROOF OF SERVICE Mark Davey states that on August 20, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Motion to Set Aside Default relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Department of Treasury Michigan Tax Tribunal 611 W. Ottawa St. Lansing, MI 48933 Tk Dees [Signature of person Who is serving/mailing copy] Mark Davey [Print/type name of person serving/mailing copy]
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PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT OF THE RETURN ADDRESS, FOLD AT DOTTED LINE = D MAIL® | A589 07.0 5270 391k OL?3 79 Michigan Tax Tribunal 611 W. Ottawa St. Lansing, MI 48909 Retail = umreD sTares POSTAL SERVICES RDC 99 IIHT 48933