Gipson Manufactiring Inc. EMPP.pdf
Gipson Fabrication Inc Petitioner V Michigan Department Of Treasury Respondent · 26-002680-TT
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Page 1
RECEIVED
APR 2 9 2026
’
STATE OF MICHIGAN
MICHIGAN TAX EREBUNA
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
Al
.
EROWN, DPA
.
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultura! 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.
i you do not submit this document, you may be held in
default,
Section 1: Petitioner's Contact Information
First Name
MI
Last Name/Company Name
Gipson Manufactiring Inc
Mailing Address (No., Street, P.O. Box or Rural Route)
2151 Chicago Dr SW
City or Town
State
ZIP Code
Wyoming
MI
49519-1214
Telephone Number (616)245-7331
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
Mm.L
Last Name
Mark
A
Davey
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
2131 Lake Michigan Dr NW
City or Town
State
ZIP Code
Grand Rapids
Ml
49504
Telephone CY 6)71 7 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 SWPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA : GOVERNOR LANSING DIRECTOR Section 4. Check which of the following you are appealing (check ai that appiy) [1 True Cash and Taxable Value 3 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 the assessment at a Board of Review (BOR)? [Wm] Yes No if Yes, check which BOR you attended: [0] March [8] July [HN] Gecember 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) [I] 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:
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
:
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels,
Parce! Number:
1-50-93-987-596
Classification of Property:
Real]
Personal [J (check one)
Agricultural 0
Commercial
1
Industrial I
Residential
0
Timber-Cutover (J
Developmental
1
Utility [0 (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 you 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 ves
Mino
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 60% 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
$1256.00
$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 $25.00 for each additional parcel, as indicated above,
If the properly 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.
Signature *Required
Petitioner or Attorney/Authorized 2;
re:
51 ST ot Dey
2/47/3¢Page 4
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 attempted 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: + We made multiple timely attempts to pay o The failure to pay was caused by payment system implementation issues outside of our control «Our bank rejected electronic payments due to new security blockers » Manual payment was attempted but not accepted « 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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Michigan Tax Tribunal 2" Floor 2407 N. Grand River Avenue Lansing, MI 48906
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