Full Petition with Attachments.pdf

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

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

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)

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:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established 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 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

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? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not 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, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more 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 contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

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 $25.00 for each additional parcel, as indicated above. 

If the property is 

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. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/

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 #41-50-26-024-393. 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.

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

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

← View full record