Gipson Fabrication Inc Petitioner V Michigan Department Of Treasury Respondent

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 

Gipson Fabrication Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002680 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On August 20, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on July 22, 2026. In the motion, Petitioner states that its 

previous attempt to respond to the Tribunal’s orders was not received via e-filing. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that the petition filed 

by Petitioner’s authorized representative indicated that “Gipson Manufacturing Inc” was 

the petitioner in this matter. However, the notice giving rise to the appeal indicates that 

“Gipson Fabrication Inc” is the proper party in interest. Thus, the Tribunal shall correct 

the docket to reflect Gipson Fabrication Inc as the petitioner. The authorized 

representative will remain the same. 

 

Further, the Tribunal finds that Petitioner was held in default because it failed to pay the 

fee required for the filing of the petition and failed to file a copy of the notice giving rise 

to the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice. Petitioner failed to respond, and the Tribunal entered an order extending the 

time to cure on August 17, 2026. Having now filed the notice giving rise to the appeal 

and the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to complete section 7 of the 

petition. As a result, the Tribunal is unable to determine whether the petition is properly 

pending in the Small Claims Division and whether the appropriate filing fee for the filing 

of the petition has been paid. As such, granting the motion is not warranted at this time. 

 

Moreover, the Tribunal finds that Petitioner did not file an appeal by December 31 of the 

year the recission was issued, as required by MCL 211.1057(7). As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard

Page 2

MTT Docket No. 26-002680 

Page 2 of 3 

 

statutory filing requirements and deadlines, it has no authority to hear the appeal or 

grant the relief requested.1 

 

Therefore, 

 

IT IS ORDERED that the docket shall be CORRECTED to reflect that Gipson 

Fabrication Inc is the proper petitioner in this case. 

 

IT IS FURTHER ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims and closes the docket. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/sb 

 

 

 

1 See Sixarp, LLC v Byron Twp, __ Mich __; __ NW3d __ (2025).

Page 3

MTT Docket No. 26-002680 

Page 3 of 3 

 

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

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 

Gipson Fabrication Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002680 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On August 20, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on July 22, 2026. In the motion, Petitioner states that its 

previous attempt to respond to the Tribunal’s orders was not received via e-filing. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that the petition filed 

by Petitioner’s authorized representative indicated that “Gipson Manufacturing Inc” was 

the petitioner in this matter. However, the notice giving rise to the appeal indicates that 

“Gipson Fabrication Inc” is the proper party in interest. Thus, the Tribunal shall correct 

the docket to reflect Gipson Fabrication Inc as the petitioner. The authorized 

representative will remain the same. 

 

Further, the Tribunal finds that Petitioner was held in default because it failed to pay the 

fee required for the filing of the petition and failed to file a copy of the notice giving rise 

to the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice. Petitioner failed to respond, and the Tribunal entered an order extending the 

time to cure on August 17, 2026. Having now filed the notice giving rise to the appeal 

and the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to complete section 7 of the 

petition. As a result, the Tribunal is unable to determine whether the petition is properly 

pending in the Small Claims Division and whether the appropriate filing fee for the filing 

of the petition has been paid. As such, granting the motion is not warranted at this time. 

 

Moreover, the Tribunal finds that Petitioner did not file an appeal by December 31 of the 

year the recission was issued, as required by MCL 211.1057(7). As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard

Page 2

MTT Docket No. 26-002680 

Page 2 of 3 

 

statutory filing requirements and deadlines, it has no authority to hear the appeal or 

grant the relief requested.1 

 

Therefore, 

 

IT IS ORDERED that the docket shall be CORRECTED to reflect that Gipson 

Fabrication Inc is the proper petitioner in this case. 

 

IT IS FURTHER ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims and closes the docket. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/sb 

 

 

 

1 See Sixarp, LLC v Byron Twp, __ Mich __; __ NW3d __ (2025).

Page 3

MTT Docket No. 26-002680 

Page 3 of 3 

 

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

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 

Gipson Fabrication Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002680 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On August 20, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on July 22, 2026. In the motion, Petitioner states that its 

previous attempt to respond to the Tribunal’s orders was not received via e-filing. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that the petition filed 

by Petitioner’s authorized representative indicated that “Gipson Manufacturing Inc” was 

the petitioner in this matter. However, the notice giving rise to the appeal indicates that 

“Gipson Fabrication Inc” is the proper party in interest. Thus, the Tribunal shall correct 

the docket to reflect Gipson Fabrication Inc as the petitioner. The authorized 

representative will remain the same. 

 

Further, the Tribunal finds that Petitioner was held in default because it failed to pay the 

fee required for the filing of the petition and failed to file a copy of the notice giving rise 

to the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice. Petitioner failed to respond, and the Tribunal entered an order extending the 

time to cure on August 17, 2026. Having now filed the notice giving rise to the appeal 

and the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to complete section 7 of the 

petition. As a result, the Tribunal is unable to determine whether the petition is properly 

pending in the Small Claims Division and whether the appropriate filing fee for the filing 

of the petition has been paid. As such, granting the motion is not warranted at this time. 

 

Moreover, the Tribunal finds that Petitioner did not file an appeal by December 31 of the 

year the recission was issued, as required by MCL 211.1057(7). As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard

Page 2

MTT Docket No. 26-002680 

Page 2 of 3 

 

statutory filing requirements and deadlines, it has no authority to hear the appeal or 

grant the relief requested.1 

 

Therefore, 

 

IT IS ORDERED that the docket shall be CORRECTED to reflect that Gipson 

Fabrication Inc is the proper petitioner in this case. 

 

IT IS FURTHER ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims and closes the docket. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/sb 

 

 

 

1 See Sixarp, LLC v Byron Twp, __ Mich __; __ NW3d __ (2025).

Page 3

MTT Docket No. 26-002680 

Page 3 of 3 

 

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

che 

Response 

Attic ey 

RECEIVED 

AUG 2 6 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DF 

GOVERNOR 

LANSING 

DIRECTOR 

Gipson Manufacturing Inc, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-002680 

Michigan Department of Treasury, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

ORDER CORRECTING DOCKET 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 22, 2026, because Petitioner failed to pay the fee 

required for the filing of the petition and failed to file a copy of the notice giving rise to 

the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice." 

Petitioner was required to cure the default by paying the required filing fee and 

obtaining a copy of the final assessment notice from the Michigan Department of 

Treasury and filing a copy with the Tribunal within 14 days. Petitioner has had ample 

time to comply, yet failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner's failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.? 

Further, the Tribunal finds that based on the Small Claims petition filed by Petitioner on 

July 15, 2026, the Tribunal listed the City of Wyoming as Respondent in this case. The 

proper Respondent, however, is the Michigan Department of Treasury, as it is the entity 

that rescinded the subject property's Eligible Manufacturing Personal Property 

exemption for the 2024 tax year. 

Co 

Jacltenging 

J61G7060-1 

08/25/26 

kit: 

1067 

Ant: $195.00 

Therefore, 

ID: 

KEN TVESTHENT LLL 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the

Page 2

“7 Respamse 

Aha che %° 

MTT Docket No. 26-002680 

Page 2 of 2 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order. 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect the 

Michigan Department of Treasury as the proper Respondent in this case. 

Petitioner's failure to comply with this order may result in the dismissal of this case, as 

provided by TTR 237.4 

Entered: August 17, 2026 

By: /s/ Patricia L. Halm 

kac/gc 

PROOF OF SERVICE 

| 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 

“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

Page 3

Michigan Department of Treasury - Essential Services Assessment (ESA) 

5513 (Rev. 10-16), Page 

1 

Eligible Manufacturing Personal Property Exemption — 

Order of Rescission 

Michigan Department of Treasury 

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

Essential Services Assessment (ESA) 

P.O. Box 30710 

Lansing, MI 48909 

517-241-0310 

www.michigan.gov/esa 

GIPSON FABRICATION INC 

Notice Date: 

May 27, 2025 

2151 CHICAGO DR SW 

Tax Year: 

2024 

WYOMING, MI 49519-1214 

FEIN: 

Claimant 

~~: GIPSON FABRICATION INC 

Parcel ID(s) 

: 41-50-93-987-596 

Local Unit: CITY OF WYOMING 

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 16 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

Page 4

Mic

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

che 

Response 

Attic ey 

RECEIVED 

AUG 2 6 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DF 

GOVERNOR 

LANSING 

DIRECTOR 

Gipson Manufacturing Inc, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-002680 

Michigan Department of Treasury, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

ORDER CORRECTING DOCKET 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 22, 2026, because Petitioner failed to pay the fee 

required for the filing of the petition and failed to file a copy of the notice giving rise to 

the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice." 

Petitioner was required to cure the default by paying the required filing fee and 

obtaining a copy of the final assessment notice from the Michigan Department of 

Treasury and filing a copy with the Tribunal within 14 days. Petitioner has had ample 

time to comply, yet failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner's failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.? 

Further, the Tribunal finds that based on the Small Claims petition filed by Petitioner on 

July 15, 2026, the Tribunal listed the City of Wyoming as Respondent in this case. The 

proper Respondent, however, is the Michigan Department of Treasury, as it is the entity 

that rescinded the subject property's Eligible Manufacturing Personal Property 

exemption for the 2024 tax year. 

Co 

Jacltenging 

J61G7060-1 

08/25/26 

kit: 

1067 

Ant: $195.00 

Therefore, 

ID: 

KEN TVESTHENT LLL 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the

Page 2

“7 Respamse 

Aha che %° 

MTT Docket No. 26-002680 

Page 2 of 2 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order. 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect the 

Michigan Department of Treasury as the proper Respondent in this case. 

Petitioner's failure to comply with this order may result in the dismissal of this case, as 

provided by TTR 237.4 

Entered: August 17, 2026 

By: /s/ Patricia L. Halm 

kac/gc 

PROOF OF SERVICE 

| 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 

“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

Page 3

Michigan Department of Treasury - Essential Services Assessment (ESA) 

5513 (Rev. 10-16), Page 

1 

Eligible Manufacturing Personal Property Exemption — 

Order of Rescission 

Michigan Department of Treasury 

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

Essential Services Assessment (ESA) 

P.O. Box 30710 

Lansing, MI 48909 

517-241-0310 

www.michigan.gov/esa 

GIPSON FABRICATION INC 

Notice Date: 

May 27, 2025 

2151 CHICAGO DR SW 

Tax Year: 

2024 

WYOMING, MI 49519-1214 

FEIN: 

Claimant 

~~: GIPSON FABRICATION INC 

Parcel ID(s) 

: 41-50-93-987-596 

Local Unit: CITY OF WYOMING 

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 16 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

Page 4

Mic

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 

Gipson Manufacturing Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002680 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER CORRECTING DOCKET 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 22, 2026, because Petitioner failed to pay the fee 

required for the filing of the petition and failed to file a copy of the notice giving rise to 

the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice.1 Petitioner was required to cure the default by paying the required filing fee and 

obtaining a copy of the final assessment notice from the Michigan Department of 

Treasury and filing a copy with the Tribunal within 14 days. Petitioner has had ample 

time to comply, yet failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.2 

 

Further, the Tribunal finds that based on the Small Claims petition filed by Petitioner on 

July 15, 2026, the Tribunal listed the City of Wyoming as Respondent in this case. The 

proper Respondent, however, is the Michigan Department of Treasury, as it is the entity 

that rescinded the subject property’s Eligible Manufacturing Personal Property 

exemption for the 2024 tax year. 

 

Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) pay the fee required for the filing of the petition, (2) file a copy of the Eligible 

Manufacturing Personal Property exemption recission notice, (3) file a Motion to Set 

Aside Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file 

 

1 The order further stated: “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 26-002680 

Page 2 of 2 

 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.3 

 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect the 

Michigan Department of Treasury as the proper Respondent in this case. 

 

Petitioner’s failure to comply with this order may result in the dismissal of this case, as 

provided by TTR 237.4 

 

 

Entered: August 17, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac/gc 

 

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 

 

 

 

3 “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). 

4 See also MCL 205.732.

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 

Gipson Manufacturing Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002680 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER CORRECTING DOCKET 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 22, 2026, because Petitioner failed to pay the fee 

required for the filing of the petition and failed to file a copy of the notice giving rise to 

the appeal, i.e., the Eligible Manufacturing Personal Property exemption recission 

notice.1 Petitioner was required to cure the default by paying the required filing fee and 

obtaining a copy of the final assessment notice from the Michigan Department of 

Treasury and filing a copy with the Tribunal within 14 days. Petitioner has had ample 

time to comply, yet failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.2 

 

Further, the Tribunal finds that based on the Small Claims petition filed by Petitioner on 

July 15, 2026, the Tribunal listed the City of Wyoming as Respondent in this case. The 

proper Respondent, however, is the Michigan Department of Treasury, as it is the entity 

that rescinded the subject property’s Eligible Manufacturing Personal Property 

exemption for the 2024 tax year. 

 

Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) pay the fee required for the filing of the petition, (2) file a copy of the Eligible 

Manufacturing Personal Property exemption recission notice, (3) file a Motion to Set 

Aside Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file 

 

1 The order further stated: “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 26-002680 

Page 2 of 2 

 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.3 

 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect the 

Michigan Department of Treasury as the proper Respondent in this case. 

 

Petitioner’s failure to comply with this order may result in the dismissal of this case, as 

provided by TTR 237.4 

 

 

Entered: August 17, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac/gc 

 

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 

 

 

 

3 “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). 

4 See also MCL 205.732.

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

Gipson Manufacturing Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002680

City of Wyoming,

Respondent.

ORDER OF DEFAULT

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

Petitioner 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.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. 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. 26-002680

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: July 22, 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

Page 3

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

Gipson Manufacturing Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002680

City of Wyoming,

Respondent.

ORDER OF DEFAULT

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

Petitioner 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.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. 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.2 

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).

2 “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

Page 4

MTT

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

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 SW

Page 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

Page 5

M

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

Gipson Manufacturing Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002680

City of Wyoming,

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: July 15, 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

Page 2

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

Gipson Manufacturing Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002680

City of Wyoming,

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: July 15, 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

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 SW

Page 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

Page 5

M

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.