24-003613.pdf

GraphiteXpress LLC, Petitioner V Township Of Keene, Respondent · 24-003613-TT

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RECEIVED 

FEB 12 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

(CraplyiteY Be ss, LLC 

MICHIGAN TAX TRIBUNAL 

Petitiondr(s) 

Vv 

MTT Docket No. QAY-00034 5%, 

¥eene Township 

: 

Respondent(s) 

| 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal 

to reconsider (OER of hismrssal 

- 

2. 

Good cause exists to grant reconsideration because: 

Please See otlached 

Trantnfo:4t06 

Chikitz 

6157 

Ant 

ID: 

GRAPHITERFRE 

02/07/24 

3. 

lask this Tribunal to grant my request for reconsideration. 

i 

A 

= {Noell 

Party/Representatigg 

(sign here) 

: 

%H 

<i 

ob 

[Print/type 

name 

of 

person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Feb 3, A025 

AY N\owrelO

Michigan Tax Tribunal 

Small Claims Division 

611 W. Ottawa St. 

Lansing, MI 48933 

MOTION FOR RECONSIDERATION: 

DOCKET #: 24-003613 

DATE: Feb 3, 2025 

GraphiteXpress LLC, Petitioner, is filing this motion for reconsideration of the Order of 

Dismissal dated on Jan 30, 2025. 

Prior to the original filing, the petitioner asked the respondent, Keene Twp, to sign a document 

of facts, including the statement that an appeal could be made to the MTT. The township 

treasurer, at that time, refused to sign. 

| have included that email communication with this 

motion. 

I've also included email communications from the Keene Twp Assessor that 

| had requested a 

formal denial letter after lawyers requested a write off of 2 years of deliquent PP tax based on 

2020 law that no longer required yearly filing of a exemption form. You'll see from her 

responses that there was no denial letter written, nor a statement that this issue could be 

appealed to the MTT. 

There was no document at the time of filing that would've qualified as something giving rise to 

the appeal. The language about the option to appeal to the MTT was never put on any 

communication to the petitioner. 

The original order of default issued on Nov 15 identified that no notice giving rise to the appeal 

was filed. Given no legal representation, the petitioner failed to understand exactly what to do 

given that neither of the local officials would cooperate and did not have anything further that 

could be filed to satisfy the default. 

The second order extending time to cure the default issued on Dec 23 was completely missed 

by the petitioner, and only discovered after seeing the order of dismissal. The petitioner 

wrongly assumed that sesing further MTT communications meant that one of the explanation 

letters originally submitted must have been found to satisfy the default. 

As a result of the Jan 30, 2025 Order of Dismissal, the petitioner called the MTT one more time 

and spoke with Erica. Erica did an excellent 

job helping petitioner understand exactly what 

qualifies as a document giving rise to the appeal and if one didn't exist, a letter of explanation 

could be sent in with a motion for consideration. Therefore, the petitioner emailed a request to 

the respondent, again, asking for a document that would qualify as “giving rise to the appeal”. 

The new Keene Township Treasurer, who came into office on Nov 20, immediately sent the 

attached letter dated 1/31/25 which appears to meet the default requirement. 

As petitioner, 

| apologize for any inconvenience caused during this process and hope that the 

judge will reconsider and allow this appeal to continue given the new document from the

SARANACMI 

BST.1842 

January 31,2025 

Graphite Express LLC 

1018 Pinckney Rd 

Saranac-MI 48881 

RE: APPEALING TO MICHIGAN TAX TRIBUNAL FOR OUTSTANDING DELINQUENT PERSONAL 

PROPERTY 2019, 2020, 2021, 2022 and 2023 

Dear Mrs. Newell, 

Iwas the Deputy Treasurer of Keene Twp. July 2024 ~ Nov 2024 and newly elected Keene Twp. 

Treasurer since Nov 20, 2024. Tam aiso an Assistant Finance Director for another municipality. 

1 

have over 16 years’ experience understanding the Michigan General Tax Act 206 of 1893 and 

collecting delinquent personal property taxes. 

Iwas first asked to look into the history of tax collection by Keene Twp, officials when the township 

discovered through an external audit these were delinquent around May 2024. 

I'found that the Treasurer at the time of these delinquencies began; has since been recalled. That 

Treasurer at the time of recall, wiped the Twp, laptop computer hard drive with all of the township 

tax records and dropped any paperwork off in a garbage bag (which did not include any 

documentation regarding these delinquencies). Due to this, Keene Twp. has no records backing up 

that due processes happened during that time. It does not appear that the Treasurer did any due 

diligence following the General Tax Act and therefore has had a trickle-down effect of numerous 

+years of outstanding personal property taxes building up. 

T apologize for that, 

At the point 

I was a Deputy I started the due process according to the Michigan General Tax Act 206 

"by sending a first notice and a second notice. Currently Graphite Express LLC did pay 2019 in full, 

but still has 2020, 2021, 2022, 2023 outstanding. 1.also understand from the Assessor that you have 

filed your exemption starting in 2025 due to your equipment value being under the threshold. 

In my experience | have never experienced a situation like this scenario and not sure how the MTT 

will view Graphite Express’ obligation to this debt. As a Treasurer, I have no authority to write off 

this debt. 

1 would advise a filing with the Michigan Tax Tribunal to rule on the outstanding

Thin are nologrcal 

OS reer. 

From: hendrickchristine hendrickchristine@gmail.com 

Subject: FW: Re: Graphite Express Letter 

Date: Sep 25, 2024 at 6:06:42PM 

To: Kim Newell bitfit.lady@gmail.com 

Sent from my Verizon, Samsung Galaxy smartphone 

m—————— Original message ~------- 

From: Assessor Hoffman <assessorhoffman@gmail.coms 

Date: 9/25/24 4:18 PM (GMT-06:00) 

To: hendrickchristine <hendrickchristine@gmail.coms 

Subject: Re: Graphite Express Letter 

I will forward the email 

| had sent to Taylor about this when she requested 

additional information. 

Heather 

On Wed, Sep 25, 2024 at 5:06 

PM Assessor Hoffman 

<assessorhoffman@gmail.com> wrote: 

No, that is not accurate. 

| did not deny anything. The owner did hot timely file 

the exemption by the March Board of Review. Statute requires this.

Thank you, 

pe 

Christine 

Sent from my Verizon, Samsung Galaxy smartphone 

Hoffman 

Township Assessor 

PO Box 175, Lowell MI 49331 

AssessorHoffman@gmail.com 

616-987-0067 

Hoffman

From: hendrickchristine hendrickchristine®@gmail.com 

Subject: FW: Re: Graphite Express Letter 

Date: Sep 25, 2024 at 6:06:57 PM 

To: Kim Newell bitfit.lady@gmail.com 

Sent from my Verizon, Samsung Galaxy smartphone 

mmm Original message -----~-- 

From: Assessor Hoffman <assessorhoffman@gmail.com> 

Date: 9/25/24 4:18 PM (GMT-06:00) 

To: hendrickchristine <hendrickehristine@gmail.com> 

Subject: Re: Graphite Express Letter 

LL 

won og123 1070 

fois 

Hello Taylor, 

The following lays out the details of how the township 

provided the necessary forms for NEWELL DANNY L & 

KIMBERLY J 34-070-900-000-080-00 to "font- 

size:large"> (Graphite Express LLC) has received an 

assessment notice annually showing their assessed and 

taxable value.

Is there an exemption for owners of personal property 

who do not own, lease or possess very much 

assessable personal property? 

Yes, the owner may qualify for the "Eligible Personal 

Property Exemption” — more commonly referred to as the 

“Small Business Taxpayer Exemption” If a taxpayer's 

personal property in a local tax collecting unit is or would 

be classified either as commercial personal property or 

industrial personal property and if the taxpayer meets all of 

specified requirements each year, then the personal 

property in that local tax collecting unit is exempt from 

personal property taxation for that assessment year. The 

requirements can be summarized as follows: 

+ The exemption must be properly claimed by completing 

and filing Form 5076 with the assessor of the local tax 

collecting unit no later than February 

20 of the assessment 

year. The fully and correctly completed form must be 

received by the assessor of the local tax collecting unit by 

February 

20 of the assessment year, or properly 

addressed and postmarked by February 

20. Once properly 

claimed in 2019, the taxpayer does not have to file in future 

years to claim the exemption. However, the taxpayer must

image.png 

As noted in the December 19, 2023 State Tax Commission 

Board of Review Question and Answers: 

The July and December Boards of Review have no 

authority over the following: 

+ The July and December Boards of Review cannot 

approve an Eligible Manufacturing

Subject: Please respond to this 

Date: Sep 26, 2024 at 9:41:13 PM 

To: Taylor Lewis lewisbtaylor@gmail.com, Taylor Lewis 

keenetwptreasurer@gmail.com, Christine Hendrick 

Hendrickchristine@gmail.com 

From: Kim Newell bitfit.lady@gmail.com 

| 

| 

If one of you would respond, this will help me with my application to the 

| 

Michigan Tax Tribunal. Thanks so much. 

Kim 

Date: 

Sept 26, 2024 

To: 

Keene Township Treasurer, Taylor Lewis 

Keene Township Incoming & Deputy Treasurer, Christine Hendrick 

From: GraphiteXpress, LLC 

Kim Newell, President 

R.E. 

Deliquent Personal Property Tax 

Prior to responding to Notice of Intent letter dated Sept 11, 2024, 

| am requesting a formal 

| 

written confirmation to the following: 

1. At this time, the Keene Township Board is unwilling to stop the collection process or 

| 

waive any of the past due or current personal property taxes of GraphiteXpress LLC for years 

2019-2024 to compensate for the township's violation of MCL 211.46 of Act 206 of 1893 

{failure to notify in Feb each year for 7 years in a row starting in 2018). 

2. At this time, The Keene Township Board is unwilling to permanently waive all interest 

and penalties associated with the above past dues. 

3. Keene Township Treasurer acknowledges that absolutely no notice as required by 

| 

MCL 211.46 was given to GraphiteXpress LLC of any past due until May 15, 2024 for the 2017 

winter past due tax.

From: Christine Hendrick Hendrickchristine@gmail.com 

Subject: Re: Please respond to this 

Date: Sep 26, 2024 at 10:08:12 PM 

To: Kim Newell bitfit.lady@gmail.com 

Ce: Taylor Lewis lewisStaylor@gmail.com, Taylor Lewis 

keenetwpireasurer@gmail.com 

Kim, 

Per our conversation 

| would advise sending with your application the 

information 

| shared with you from Heather Hoffman the Assessor regarding 

these delinquent personal property taxes and the timeline she has regarding 

such taxes. 

| would also recommend sending the 1st notification letter from 

Taylor speaking to when and why you were getting the first letter later than the 

statue. 

| would also include the second letter with the facts about waiving 

interest and penalty until next month. 

These documents are what the current Treasurer and Deputy Treasurer can 

attest to from our time in office until now. 

If the tax tribunal wants additional testimony as to our findings of what appears 

to have happened prior to our term(s) we can answer any questions they may 

have. 

Respectfully 

Christine Hendrick 

Deputy Treasurer

From: Assessor Hoffman assessorhoffman@gmail.com 

Subject: SMALL BUSINESS TAX EXEMPTION FOR 2025- MUST BE FILED 

IN 2025 

Date: Jun 3, 2024 at 6:24:32 PM 

To: bitfitlady@gmail.com 

Hi Kim, 

| wanted to let you know that 

| did get the 2024 small business tax exemption 

that you mailed. As we discussed, because it was filed after the deadline, the 

value is not removed for this tax year. 

It has been noted that you did send it 

and we received it on May 22, 2024. Since the value is not removed for the 

2024 tax year from the software, it does NOT carry forward. This means that 

you are required to timely file the 2025 exemption anytime after January 1, 

2025 until February 20th. After that, it must be filed with the March Board of 

Review prior to the end of the last day of meetings. 

Again, this means that you will need to file the 5076 small business tax 

exemption form for the 2025 tax year by the deadline. 

If you have any questions, please let me know. 

Have a great day!!! 

Heather Hoffman, MAAO 

Keene Township Assessor 

PO Box 175, Lowell MI 49331 

AssessorHoffman@gmail.com 

616-987-0067

From: Kim Newell bitfit.lady@gmail.com 

Subject: MTT follow-up 

Date: Jan 31, 2025 at 12:40:26 PM 

To: Treasurer keenetwptreasurer@gmail.com, Heather Hoffman 

Assessorhoffman@gmail.com 

Christine & Heather 

Christine, On Sept 26 

| sent you an email and asked you to sign a document 

that had the words “you have the right to appeal to the Michigan Tax Tribunal” 

on it. You refused to sign that and instead gave an email response with other 

suggestions. MTT needs something like that one or a document that gives rise 

to the complaint in order to give them jurisdiction over this situation. Neither of 

you have sent an email or document including that statement 

Can one of you send me an email or document that confirms that you are 

unable (per law or whatever) to waive any personal property taxes for 

GraphiteXpress prior to 2025 and that 

| have the right to appeal that decision 

to the MTT? 

Otherwise, according to the MTT admins, 

| simply need to explain in the 

motion to reconsider that both the Township Treasurer and Assessor have 

refused to give me anything in writing stating that 

| have the right to appeal to 

the MTT and the judge will consider that situation. 

I will be filing that motion soon, so 

| hope to hear from you quickly. 

Thanks to both. Like 

| said earlier - it is a crazy learning curve with all of this.

From: Treasurer keenetwptreasurer@gmail.com 

Subject: Fwd: FW: Scanned from a Xerox Multifunction Printer 

Date: Jan 31, 2025 at 1:59:12 PM 

To: Kim Newell bitfit lacy@gmail.com 

Letter to MTT 

Christine Hendrick 

Keene Twp Treasurer 

616-642-9809 Ext 903 

PQ Box 40 

83505 Potters Rd 

Saranac MI 48881 

SARANAC, MI 

EST, 1842 

January 31, 2025 

Graphite Express: LLC 

1018 Pinckney Rd 

Saranac Mi 48881

. 

SARANAC, MI 

“EST. 1842 © 

January 31, 2025 

Graphite Express LLC 

1018 Pinckney Rd 

Saranac MI 48881 

RE: APPEALING TO MICHIGAN TAX TRIBUNAL FOR OUTSTANDING DELINQUENT PERSONAL 

PROPERTY: 2019; 2020, 2021, 2022 and 2023 

Dear Mrs, Newell, 

I was the Deputy Treasurer of Keene Twp. July 2024 - Nov 2024 and newly elected Keene Twp. 

Treasurer since Nov'20, 2024, Tam also an Assistant Finance Director for another. municipality, 1 

have over 16 years’ experience understanding the Michigan General Tax Act 206 of 1893 and 

collecting delinquent personal property taxes. 

: 

: 

Iwas first asked to look into the history of tax collection by Keene Twp. officials when the township 

discovered through an external audit these were delinquentaround May 2024. 

found that the Treasurer atthe time of these delinquencies began; his since been recalled. That 

+; Treasurer at the time of recall, wiped the Twp, laptop computer hard drive with all ‘of the township 

tax records and dropped any paperwork off in a garbage bag (which did not include any 

b documentation regarding these delinquencies). Due to this, Keene Twp. has no records:backing up 

that due processes happened during that time. 

It does not appear that the Treasurer did‘any due 

diligence following the General Tax Act and therefore has had a trickle-down effect of numerous 

years of outstanding personal property taxes building up. 

1 apologize for that, 

At the point I was a Deputy I started the due procéss according to the Michigan General Tax Act 206 

‘by sending a first notice and a second notice. Currently Graphite Express LLC did pay.2019 in full, 

‘but still has 2020, 2021, 2022, 2023 outstanding, 1 also understand from the Assessor that you have 

filed your exemption starting in 2025 due to your equipment value being under the threshold. 

- 

~In my experience I have never experienced a situation like this scenario and not sure how the MTT 

will view Graphite Express’ obligation to this debt. As aTreasurer, I have no authority to write off 

this debt. I'would advise a filing with the Michigan Tax Tribunal to rule on the outstanding

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© Phe) press. 

JIE Pine ney KL 

Saranac, VIE YZ 

Mic A

P.O. 

Lansin

GRAPHITEXPRESS, INC. 

5157 

State of Michigan 

Legal and Professional 

MI Tax Tribunal 

Strat Clenws 

02/03/2025 

25.00 

Mercantile Checking 

Docket #24-0003613 

25.00

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