Signed Petition of Nonproperty Tax.pdf

Belmont Engineered Plastics LLC Petitioner V Unknown Respondent · 26-002528-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

Pursuant to Tax Tribunal Rule (TTR) 278, you MUST submit a copy of the notice giving rise to the appeal (i.e., final 

assessment or other decision) with this petition. 

If you do hot submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML. 

Joshua 

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

5801 Safety Drive NE 

City or Town 

State 

ZIP Code 

Belmont 

a 

= 

Telephone Nomber 

1 6-784-6200 

Emall Address (do not enter unless you want MTT to send all correspondence via email} 

joordewyk@beplastics.com 

Last Name/Company Name 

Bordewyk/Belmont Engineered Plastics LLC 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

] 

First Name 

Mk 

Last Name 

Melissa 

A 

Seguin 

Firm Name (if any) 

. 

Maner Costerisan 

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

2851 Charlevoix Dr SE Suite 300 

City or Town 

State 

ZIP Code 

Grand Rapids 

MI 

49546 

Telephone Numbar 616-458-1835 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

mseguin@manercpa.com 

Section 3: Explain the Reason for this Appeal 

Please see the attached letter and support.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Assessment Information use the multiple parcel form for additional assessments. 

MARLON |. BROWN, DPA 

DIRECTOR 

How many Tax Assessments are being appealed: 

1 

Type of Tax Assessed: 

Assessment Number: 

Eligible Manufacturing Personal Property Exemption | Parcel#41-50-26-024-393 

Check all that are being appealed: 

[wi] Tax 

[J Interest 

O Penalty 

[7] Refund of taxes paid in the amount of § 

Check what action prompted this appeal: (Check one) 

{) Final Assessment (Final Bill for Taxes Due} 

2) Notice of intent to Assess (BIll for Taxes Dug) 

[J Letter Denying or Adjusting Refund 

Other 

If “other,” explain: 

Order of Rescission 

List the Amounts being levied: 

List the refund sought, if any: 

Tax 

Interest 

Penalty 

List your Contentions: 

Tax 

Interest 

Penalty 

Fee Information 

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. 

Signature required 

Petitignesorpttorney/Authorleg 

Representative's Signature: 

sl 

Qa Noo LAA,

Issued under authority of Public Act 92 of 2014, as amended.

Eligible Manufacturing Personal Property Exemption – 

Order of Rescission

5513 (Rev. 10-16), Page 1

Michigan Department of Treasury - Essential Services Assessment (ESA)

BP Number:

For Office Use Only

1013725

FEIN:

Tax Year:

Notice Date:

May 19, 2026

2025

BELMONT ENGINEERED PLASTICS LLC

5801 SAFETY DR NE

BELMONT, MI 49306-8832

www.michigan.gov/esa

517-241-0310 

Lansing, MI 48909

P.O. Box 30710

Essential Services Assessment (ESA)

Michigan Department of Treasury

46-2128179

Claimant : BELMONT ENGINEERED PLASTICS LLC

Parcel ID(s) : 41-50-26-024-393

Local Unit : PLAINFIELD TOWNSHIP

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 15 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. 

 

Under authority of this Order of Rescission, the assessor of the tax collecting unit in which the above personal property 

was claimed shall remove the EMPP exemption from the parcel(s) and return the personal property to the local roll under 

Public Act 206 of 1893 or under Public Act 198 of 1974. This Order of Rescission is the necessary authority to take this 

action. No action of the July or December Board of Review is authorized by statute or is necessary.

5513 (Rev. 10-16), Page 2

Michigan Department of Treasury - Essential Services Assessment (ESA)

BP Number:

For Office Use Only

1013725

 

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.

Appeal for Reinstatement of EMPP on 

Plainfield Property 

Formal Request to Reverse Rescinding of Eligible Manufacturing 

Personal Property Status 

Date: 06/29/2026 

To: State Tax Appeal Board 

Taxpayer: 

Belmont Engineered Plastics 

5801 Safety Drive NE 

Belmont, MI 49306 

EIN: 46-2128179 

Introduction 

I am submitting this formal appeal regarding the rescinding of my clients Eligible 

Manufacturing Personal Property (EMPP) status for property located in Plainfield Township. 

This letter outlines the relevant facts, provides supporting evidence, and requests 

reinstatement of EMPP in Plainfield. 

Background 

Entering 2024, Belmont Engineered Plastics(Taxpayer) originally had two parcels: Plainfield 

Township #41-50-26-024-393 and Cedar Springs #41-50-37-020-583. As of December 31, 

2024, all property had been moved or disposed of from the Cedar Springs location. The 

Cedar Springs Township marked all property disposed as of January 30th, 2024(see Exhibit 

A). When filing the ESA for 2025, we selected to remove the Cedar Springs parcel as it was 

no longer applicable. All tax due on the Plainfield property for the relevant tax period was 

paid, with records available as proof of payment. 

Issue 

The State tax authority was not updated regarding the removal of the City of Cedar Springs 

parcel. As a result, both properties were assessed, and the payment made for the Plainfield 

property was split, resulting in the erroneous rescission of the EMPP status on Plainfield. 

This action was based on the mistaken belief that both properties were still owned and 

subject to EMPP requirements, despite the City of Cedar Springs removing the parcel from 

their tax roll.

1

Parker Griffin

From:

Assessor <assessor@cityofcedarsprings.org>

Sent:

Wednesday, April 29, 2026 3:59 PM

To:

Parker Griffin

Subject:

RE: 2025 Personal Property Move-Out - Belmont Engineered Plastics

Follow Up Flag:

Follow up

Flag Status:

Completed

CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the 

sender and know the content is safe. 

 

Parker, 

The City of Cedar Springs closed the account 41-50-37-020-583 1/30/2024. 

Please have the SOM contact the assessing department if they need any further information. 

Thanks, 

Bryan Jager 

Bryan Jager MAAO (3) 

City Assessor 

City of Cedar Springs 

616-696-1330 ext.102 

 

 

 

From: Parker Griffin <pgriffin@manercpa.com> 

Sent: Wednesday, April 29, 2026 3:20 PM 

To: Assessor <assessor@cityofcedarsprings.org> 

Cc: Melissa Seguin <mseguin@manercpa.com> 

Subject: 2025 Personal Property Move-Out - Belmont Engineered Plastics 

 

Hello, 

 

I called in today, but it looks like you are relocating to a new oƯice, so I wanted to reach out via email in the 

meantime. 

 

I am reaching out in regards to Parcel number 41-55-37-020-583, which was held by Belmont Engineered Plastics 

LLC (BEP) until 12/31/2024. As of 12/31/2024, all property was moved or disposed of by BEP, and the attached 

Memo was forwarded to your oƯice in February 2025. The State of Michigan (SOM) assessed tax due in 2025 

(notice attached in link below), as they were not aware of the move out, and are now assessing penalties and 

interest. If the Memo is insuƯicient, we have also prepared a 5277 AƯidavit that is attached as well. 

 

Would it be possible for you to review this information, and then correspond with the SOM that there should be no 

ESA for this parcel, as BEP had moved and disposed of all property at this location as of 12/31/24? Let me know if 

you would like me to set up a call so that we can discuss further. I appreciate your attention to this matter. 

 

Thank you

Evidence 

I have obtained written confirmation from the Cedar Springs assessor that the property was 

marked as disposed in their oƯicial system as of January 30, 2024(Exhibit A). This 

document verifies that Cedar Springs was no longer part of the Taxpayer’s property 

holdings at the time in question. Additionally, the Taxpayer can provide proof of tax 

payment for Plainfield, demonstrating compliance with all tax obligations for that property. 

Request 

In light of the documented disposal of Cedar Springs and the fulfillment of tax duties on 

Plainfield, I respectfully request that the State reverse its decision to rescind the EMPP 

status on Plainfield. I further request that any associated penalties or charges arising from 

the rescinding be removed. 

Conclusion 

I trust that the evidence provided will clarify the timeline and ownership status of both 

properties. Please contact me at mseguin@manercpa.com or 616-458-1835 for any 

additional information or documentation required. I appreciate your prompt attention to 

this matter and look forward to a favorable resolution. 

Sincerely, 

Melissa Seguin, CPA 

Principal, Maner Costerisan

Michigan Department of Treasury - Essential Services Assessment (ESA) 

5341 (Rev. 10-16), page 1 

ESA — Notice of Intent to Rescind 

Issued under authority of Public Act 92 of 2014, as amended. 

Michigan Department of Treasury 

Essential Services Assessment (ESA) 

P.O. Box 30710 

Lansing, MI 48309 

517-241-0310 

www.michigan.gov/esa 

BELMONT ENGINEERED PLASTICS LLC 

Notice Date: 

April 22, 2026 

5801 SAFETY DR NE 

Tax Year: 

2025 

BELMONT, MI 49306-8832 

FEIN: 

46-2128179 

Pursuant to the State Essential Services Assessment (ESA) Act, Public Act 92 of 2014, the Department of Treasury shall 

rescind the Eligible Manufacturing Personal Property (EMPP) exemption on any parcel for any assessment year in which 

a claimant does not submit ESA liability payment, including any late payment penalty due, in full by April 15 of the year 

immediately following the assessment year or any parcel on which an EMPP exemption was claimed but which the 

claimant has removed from or failed to report on their certified ESA Return. 

Department of Treasury records indicate that, as of April 16, the liability and/or late payment penalty for one or more 

parcels reported on the ESA return for the above taxpayer have not been paid in full or one or more parcels has been 

removed by the taxpayer. Pursuant to its authority under MCL 211.1057(5), the Department intends to rescind, no later 

than the first Monday in June, the EMPP exemption on the parcels marked "Intent to Rescind” below. 

Intent 

Parcel ID 

County 

Local Unit 

Liability 

Payment Applied 

to 

|Unpaid Amount 

Rescind 

PLAINFIELD 

41-50-26-024-393 

KENT 

TOWNSHIP 

$20,814.00 

$19,720.00 

X 

$1,094.00 

CITY OF CEDAR 

41-H0-37-020-583 

KENT 

SPRINGS 

$1,092 QQ 

$1,092.00 

$0.00 

Summary 

$21,906.00 

$20,812.00 

$1,094.00 

If you disagree with the information provided, submit documentation of ESA payment(s) made in full within 14 days of the 

date of this Notice of Intent to Rescind. Address all correspondence to the address at the top of this page along with a 

copy of this notice. 

Parcels for which ESA liability and applicable late payment penalty are not paid in full by April 15 of the year immediately 

following the assessment shall be subject to rescission of the EMPP exemption by the Department no later than the first 

Monday in June. The EMPP exemption is not rescinded until an order has been issued by the Department. 

An eligible claimant may appeal an assessment levied, a penalty applied, or a rescission of the EMPP exemption — once 

ordered — by filing a petition with the Michigan Tax Tribunal (MTT) no later than December 31 of the calendar year in 

For Office Use Only 

BP Number: 1013725

Michigan Department of Treasury - Essential Services Assessment (ESA) 

5341 (Rev. 10-16), page 2 

which the action that is being appealed occurred. An appeal of the rescission of the EMPP rescission may not be filed 

until the exemption has been officially ordered by the Department. Information regarding the MTT appeal is available at 

www.michigan.gov/taxirib. 

If you have any questions, please contact the Michigan Department of Treasury using the information at the top of this 

notice. 

For Office Use Only 

BP Number: 1013725

From:

noreply@fiserv.com

To:

Melissa Seguin

Subject:

Payment Confirmation

Date:

Wednesday, July 1, 2026 2:21:48 PM

CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless

you recognize the sender and know the content is safe.

Thank you for your recent payment to Michigan Tax Tribunal.

If you have questions please contact the Michigan Tax Tribunal at 517-335-9760.

Payment Application: Michigan Tax Tribunal

Payment Status: Payment completed successfully.

Confirmation Number: 26070191610619

Payment Date: 07/01/2026

--------------------

Billing Address: Melissa A. Seguin

                 3583 Yukon Drive SW

                 Wyoming, MI 49418

                 6164581835

--------------------

Card Type: VISA

Card Number: x5306

--------------------

Payment Amount: 250.00 USD

Total Amount: 250.00 USD

--------------------

DO NOT REPLY DIRECTLY TO THIS EMAIL.

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