Belmont Engineered Plastics LLC Petitioner V Unknown Respondent

Page 1

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.

Page 2

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,

Page 3

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.

Page 4

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

Page 5

Appe

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002528

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: Signed Petition of Nonproperty Tax

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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.

Page 2

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,

Page 3

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.

Page 4

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

Page 5

Appe

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002528

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: Signed Petition of Nonproperty Tax

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Belmont Engineered Plastics LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002528

Unknown,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner filed the wrong petition for the issue being appealed, did not submit a copy of 

the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, 

uncapping notice, PRE denial notice, final assessment notice, etc.), and may owe a 

petition filing fee. See TTR 269 and 279. As such, the petition is not properly pending. 

Petitioner must complete and return the appropriate petition for the issue being 

appealed, submit a copy of the notice giving rise to the appeal, and pay any applicable 

filing fees within 14 days of the entry of this order. The petition shall note the docket 

number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must 

be filed on the assigned docket number as an “amended petition.” Small Claims petition 

forms, information on filing fees, and a filing fee calculator can be found on our website 

at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

1 “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 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002528

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: September 24, 2026

PROOF OF SERVICE

I 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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)

Page 2

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:

Page 3

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/

Page 4

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

Page 5

Evidenc

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Belmont Engineered Plastics LLC

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

5801 Safety Drive NE

City or Town

Belmont

State

Michigan

ZIP Code

49306

Telephone Number

616-784-6200

E-mail Address

jbordewyk@beplastics.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Melissa

M.I.

A

Last Name

Seguin

Firm Name (if any)

Maner Costerisan

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

2851 Charlevoix Drive Suite 300

City or Town

Grand Rapids

State

Michigan

ZIP Code

49546

Telephone Number

616-458-1835

E-mail Address

mseguin@manercpa.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

No 

Property Address (No., Street)

5801 Safety Drive NE

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Belmont

County

Kent

State

Michigan

ZIP Code

49306

Taxing Authority (City or Township)

Township Of Plainfield (KENT)

Check which of the following you are appealing: (check all that apply)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

See attached letter and support

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Appealing a purported Clerical Error or Mutual Mistake of Fact

Year(s) Under Appeal:

2025

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

41-50-26-024-393

Classification of Property: Personal (check one)

Industrial (check one)

Current Assessed Value as established by the Board of Review:

2967931

Current Taxable Value as established by the Board of Review:

2967931

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

5935861

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

2967931

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2967931

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Melissa A. Seguin

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Belmont Engineered Plastics LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002528

Unknown,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 24, 2026

PROOF OF SERVICE

I 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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)

Page 2

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:

Page 3

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/

Page 4

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

Page 5

Evidenc

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Belmont Engineered Plastics LLC

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

5801 Safety Drive NE

City or Town

Belmont

State

Michigan

ZIP Code

49306

Telephone Number

616-784-6200

E-mail Address

jbordewyk@beplastics.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Melissa

M.I.

A

Last Name

Seguin

Firm Name (if any)

Maner Costerisan

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

2851 Charlevoix Drive Suite 300

City or Town

Grand Rapids

State

Michigan

ZIP Code

49546

Telephone Number

616-458-1835

E-mail Address

mseguin@manercpa.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

No 

Property Address (No., Street)

5801 Safety Drive NE

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Belmont

County

Kent

State

Michigan

ZIP Code

49306

Taxing Authority (City or Township)

Township Of Plainfield (KENT)

Check which of the following you are appealing: (check all that apply)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

See attached letter and support

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Appealing a purported Clerical Error or Mutual Mistake of Fact

Year(s) Under Appeal:

2025

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

41-50-26-024-393

Classification of Property: Personal (check one)

Industrial (check one)

Current Assessed Value as established by the Board of Review:

2967931

Current Taxable Value as established by the Board of Review:

2967931

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

5935861

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

2967931

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2967931

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Melissa A. Seguin

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.