GraphiteXpress LLC, Petitioner V Township Of Keene, Respondent

Page 1

RECEIVED 

FEB 12 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

(CraplyiteY Be ss, LLC 

MICHIGAN TAX TRIBUNAL 

Petitiondr(s) 

Vv 

MTT Docket No. QAY-00034 5%, 

¥eene Township 

: 

Respondent(s) 

| 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal 

to reconsider (OER of hismrssal 

- 

2. 

Good cause exists to grant reconsideration because: 

Please See otlached 

Trantnfo:4t06 

Chikitz 

6157 

Ant 

ID: 

GRAPHITERFRE 

02/07/24 

3. 

lask this Tribunal to grant my request for reconsideration. 

i 

A 

= {Noell 

Party/Representatigg 

(sign here) 

: 

%H 

<i 

ob 

[Print/type 

name 

of 

person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Feb 3, A025 

AY N\owrelO

Page 2

Michigan Tax Tribunal 

Small Claims Division 

611 W. Ottawa St. 

Lansing, MI 48933 

MOTION FOR RECONSIDERATION: 

DOCKET #: 24-003613 

DATE: Feb 3, 2025 

GraphiteXpress LLC, Petitioner, is filing this motion for reconsideration of the Order of 

Dismissal dated on Jan 30, 2025. 

Prior to the original filing, the petitioner asked the respondent, Keene Twp, to sign a document 

of facts, including the statement that an appeal could be made to the MTT. The township 

treasurer, at that time, refused to sign. 

| have included that email communication with this 

motion. 

I've also included email communications from the Keene Twp Assessor that 

| had requested a 

formal denial letter after lawyers requested a write off of 2 years of deliquent PP tax based on 

2020 law that no longer required yearly filing of a exemption form. You'll see from her 

responses that there was no denial letter written, nor a statement that this issue could be 

appealed to the MTT. 

There was no document at the time of filing that would've qualified as something giving rise to 

the appeal. The language about the option to appeal to the MTT was never put on any 

communication to the petitioner. 

The original order of default issued on Nov 15 identified that no notice giving rise to the appeal 

was filed. Given no legal representation, the petitioner failed to understand exactly what to do 

given that neither of the local officials would cooperate and did not have anything further that 

could be filed to satisfy the default. 

The second order extending time to cure the default issued on Dec 23 was completely missed 

by the petitioner, and only discovered after seeing the order of dismissal. The petitioner 

wrongly assumed that sesing further MTT communications meant that one of the explanation 

letters originally submitted must have been found to satisfy the default. 

As a result of the Jan 30, 2025 Order of Dismissal, the petitioner called the MTT one more time 

and spoke with Erica. Erica did an excellent 

job helping petitioner understand exactly what 

qualifies as a document giving rise to the appeal and if one didn't exist, a letter of explanation 

could be sent in with a motion for consideration. Therefore, the petitioner emailed a request to 

the respondent, again, asking for a document that would qualify as “giving rise to the appeal”. 

The new Keene Township Treasurer, who came into office on Nov 20, immediately sent the 

attached letter dated 1/31/25 which appears to meet the default requirement. 

As petitioner, 

| apologize for any inconvenience caused during this process and hope that the 

judge will reconsider and allow this appeal to continue given the new document from the

Page 3

SARANACMI 

BST.1842 

January 31,2025 

Graphite Express LLC 

1018 Pinckney Rd 

Saranac-MI 48881 

RE: APPEALING TO MICHIGAN TAX TRIBUNAL FOR OUTSTANDING DELINQUENT

Page 4

Thi

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 

GraphiteXpress LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003613 

 

Keene Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On February 7, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on January 30, 2025. In the motion, 

Petitioner states that they did not have any document at the time the appeal was filed 

that would have qualified as a notice giving rise to the appeal. The extension order was 

missed and not discovered by Petitioner until after the case was dismissed. Petitioner 

has now provided a letter from the Keene Township Treasurer. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 Even assuming that the Tribunal erred in dismissing the appeal 

due to Petitioner’s failure to timely cure the default entered on November 15, 2024, 

review of the case file establishes that it lacks jurisdiction over the appeal. 

 

The Tribunal’s rules of practice and procedure require parties to submit a copy of the 

“notice giving rise to the appeal” because its jurisdiction is limited to proceedings “for 

direct review of a final decision, finding, ruling, determination, or order of an agency 

relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,” as well as those “for a refund or 

redetermination of a tax levied under the property tax laws of this state.”2 The pleadings 

and accompanying documentation filed in this case indicate that Petitioner is appealing 

delinquent taxes for personal property for the 2019-2023 tax years. Petitioner’s appeal 

does not meet any of the foregoing criteria, and though the Tribunal also has jurisdiction 

over “any other proceeding provided by law,”3 it finds no statutory authority granting it 

jurisdiction over delinquent taxes in the absence of a timely filed assessment dispute or 

other appeal in which it has been granted subject matter jurisdiction by the legislature. 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 Id. 

3 Id.

Page 2

MTT Docket No. 24-003613 

Page 2 of 3 

 

While it does not appear that Petitioner disputes the assessments for the tax years at 

issue outside of a claim for exemption under MCL 211.9o, any such appeal would be 

untimely pursuant to MCL 205.735a, which provides that appeals of personal property 

must be filed on or before May 31 of the tax year involved. Additionally, a protest to the 

March Board of Review (BOR) is a perquisite to invoking the Tribunal’s jurisdiction over 

personal property disputes if the taxpayer did not file a personal property statement on 

or before February 20, as required by MCL 211.19.4 The Tribunal would also have no 

authority under MCL 211.53a because the facts alleged do not establish that the 

disputed assessments were the result of a clerical error (i.e., “an error of a 

transpositional,

Page 3

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 

FEB 12 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

(CraplyiteY Be ss, LLC 

MICHIGAN TAX TRIBUNAL 

Petitiondr(s) 

Vv 

MTT Docket No. QAY-00034 5%, 

¥eene Township 

: 

Respondent(s) 

| 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal 

to reconsider (OER of hismrssal 

- 

2. 

Good cause exists to grant reconsideration because: 

Please See otlached 

Trantnfo:4t06 

Chikitz 

6157 

Ant 

ID: 

GRAPHITERFRE 

02/07/24 

3. 

lask this Tribunal to grant my request for reconsideration. 

i 

A 

= {Noell 

Party/Representatigg 

(sign here) 

: 

%H 

<i 

ob 

[Print/type 

name 

of 

person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Feb 3, A025 

AY N\owrelO

Page 2

Michigan Tax Tribunal 

Small Claims Division 

611 W. Ottawa St. 

Lansing, MI 48933 

MOTION FOR RECONSIDERATION: 

DOCKET #: 24-003613 

DATE: Feb 3, 2025 

GraphiteXpress LLC, Petitioner, is filing this motion for reconsideration of the Order of 

Dismissal dated on Jan 30, 2025. 

Prior to the original filing, the petitioner asked the respondent, Keene Twp, to sign a document 

of facts, including the statement that an appeal could be made to the MTT. The township 

treasurer, at that time, refused to sign. 

| have included that email communication with this 

motion. 

I've also included email communications from the Keene Twp Assessor that 

| had requested a 

formal denial letter after lawyers requested a write off of 2 years of deliquent PP tax based on 

2020 law that no longer required yearly filing of a exemption form. You'll see from her 

responses that there was no denial letter written, nor a statement that this issue could be 

appealed to the MTT. 

There was no document at the time of filing that would've qualified as something giving rise to 

the appeal. The language about the option to appeal to the MTT was never put on any 

communication to the petitioner. 

The original order of default issued on Nov 15 identified that no notice giving rise to the appeal 

was filed. Given no legal representation, the petitioner failed to understand exactly what to do 

given that neither of the local officials would cooperate and did not have anything further that 

could be filed to satisfy the default. 

The second order extending time to cure the default issued on Dec 23 was completely missed 

by the petitioner, and only discovered after seeing the order of dismissal. The petitioner 

wrongly assumed that sesing further MTT communications meant that one of the explanation 

letters originally submitted must have been found to satisfy the default. 

As a result of the Jan 30, 2025 Order of Dismissal, the petitioner called the MTT one more time 

and spoke with Erica. Erica did an excellent 

job helping petitioner understand exactly what 

qualifies as a document giving rise to the appeal and if one didn't exist, a letter of explanation 

could be sent in with a motion for consideration. Therefore, the petitioner emailed a request to 

the respondent, again, asking for a document that would qualify as “giving rise to the appeal”. 

The new Keene Township Treasurer, who came into office on Nov 20, immediately sent the 

attached letter dated 1/31/25 which appears to meet the default requirement. 

As petitioner, 

| apologize for any inconvenience caused during this process and hope that the 

judge will reconsider and allow this appeal to continue given the new document from the

Page 3

SARANACMI 

BST.1842 

January 31,2025 

Graphite Express LLC 

1018 Pinckney Rd 

Saranac-MI 48881 

RE: APPEALING TO MICHIGAN TAX TRIBUNAL FOR OUTSTANDING DELINQUENT

Page 4

Thi

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 

GraphiteXpress LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003613 

 

Keene Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on November 15, 2024, because they did not submit a copy of the notice giving 

rise to the appeal.1 On December 23, 2024, the Tribunal extended the time for 

Petitioner to cure the default by an additional 14 days and they have failed to respond. 

Petitioner has not complied with either order, and the latter stated that “failure to comply 

with this Order shall result in the dismissal of the case . . .” and referenced Grimm v 

Dep’t of Treasury.2 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.3 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

1 Although not addressed in the November 15, 2024 Order of Default, the petition fails to set forth a 

concise statement of facts for the Tribunal to understand the basis for the appeal. Specifically, it is 

unclear if Petitioner is challenging the underlying personal property assessments and seeking an 

exemption under MCL 211.9o, or if Petitioner is simply challenging the penalties and interest for the 

unpaid personal property taxes. 

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

3 Id. at 149.

Page 2

MTT Docket No. 24-003613 

Page 2 of 2 

 

This Order resolves all pending claims in this matter and closes this case. 

 

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

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

GraphiteXpress LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613

Township Of Keene,

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 279. 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: January 3, 2025

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 provide 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

GraphiteXpress LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613

Township Of Keene,

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 279. 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: January 3, 2025

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 provide 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

GraphiteXpress LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613

Michigan Department of Treasury,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003613

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 30, 2024

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 provide 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

GraphiteXpress LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613

Michigan Department of Treasury,

Respondent.

NOTICE OF

Page 4

MTT Docket

Page 5

ST

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

GraphiteXpress LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613 

Michigan Department of Treasury,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 15, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has 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 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) file the documentation and/or petition filing fee required by the November 15, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 2024

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). 

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003613

Page 2 of 4

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 provide 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

GraphiteXpress LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613 

Michigan Department of Treasury,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 15, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has 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.5 Therefore,

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

IT IS FURTHER

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

 

Graphite Xpress LLC, 

 

Petitioner, 

 

 

MTT DOCKET NO.: 24-003613 

v 

 

 

Michigan Department of Treasury, 

 

Respondent. 

 

 

 

PROOF OF SERVICE 

 

 

 

Jennifer V. Maat states that on November 26, 2024, she served a copy of the Michigan 

Tax Tribunal, Small Claims Division, Response to Petitioner’s Reason for Appeal, on 

Petitioner, by emailing and forwarding to the Department of Treasury Mailroom for 

processing and including with the outgoing mail plainly addressed as follows: 

 

 

Bitfit.lady@gmail.com 

 

 

Kimberly J. Neswell 

GraphiteXpress LLC 

1018 Pinckney Rd 

Saranac, MI 48881 

 

 

/s/ Jennifer V.Maat 

 

Jennifer V. Maat 

Litigation Liaison 

Tax Policy Division

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Page 1

RESPONSE TO PETITIONER’S REASON FOR APPEAL 

MTT Docket No. 24-003613 

GraphiteXpress LLC 

 

 

Filing 

The Tax Policy Division, Department of Treasury, prepares this answer in response to a petition 

filed with the Small Claims Division of the Michigan Tax Tribunal by GraphiteXpress LLC 

(“Petitioner”). A copy of this answer has been served concurrently on the Petitioner in accordance 

with the Tax Tribunal Practice and Procedure Rule, 1996 AC R 792.10279. 

 

Petition and Order of Default 

Petitioner filed this appeal to contest a notice of personal property tax assessment, penalties and, 

fees issued by the local taxing authority, Keene Township. An Order of Default was issued on 

November 15, 2024, holding Petitioner did not submit a copy of the notice giving rise to the appeal 

as required by tax tribunal rule 277. 

 

Respondent’s Answer 

Respondent requests that the appeal be dismissed, or alternatively remove the Michigan 

Department of Treasury as a party. MCL 211.9o sets out the requirements for a party to claim and 

eligible personal property tax exemption along with the appeal process for any denial. 

 

The Respondent contends that the Petitioner has filed the wrong petition with the Tax Tribunal. 

Petitioner filed a Non-Property Tax petition form with the Tribunal, while its claims are for specific 

exemptions it should be allowed to claim for personal property. Petitioner is required to file the 

appropriate petition. 

 

In addition, the appeals process in 211.9o is through the local tax collecting unit to the Tax 

Tribunal. The Department of Treasury had no decision-making role in this determination, nor 

acted as the taxing entity, therefore should not be party to this claim. 

 

Relief 

Respondent requests that Tax Tribunal to dismiss the appeal or alternatively dismiss the Michigan 

Department of Treasury as a party to this appeal.

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

ORLENE HAWKS

DIRECTOR

TAX APPEAL ANSWER FORM

NON-PROPERTY TAX

MOAHR DOCKET NO. 24-003613

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Michigan Department of Treasury (MDT)

Unit of Government

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

David

M.I.

Last Name

Matelski

Firm Name (if any)

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

P.O. Box 30828

City or Town

Lansing

State

Michigan

ZIP Code

48909

Telephone Number

517-335-7478

Fax Number

E-mail Address

matelskid@michigan.gov

Section 3: Explain Your Answer to this Appeal

See attachment to answer.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the 

Michigan Department of Treasury) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Assessment Information

Type of Tax Being Assessed:

Personal Property Tax

Assessment Number(s):

Letter of Intent

Check what action prompted this appeal: (Check one)

Other

If “other,” explain:

Letter of Intent

List the amounts levied:

Tax See attached.

Interest See attached.

Penalty See attached.

List your contentions: 

Tax See attached.

Interest See attached.

Penalty See attached.

What is the basis and statutory authority for the tax assessment:

Personal Property Tax MCL 211.9o

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ David Matelski

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

GraphiteXpress LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003613

Michigan Department of Treasury,

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 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

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.i 

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).

By:_______________________________

Entered: November 15, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003613

Page 2 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “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 219(5)

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

GraphiteXpress LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003613

Michigan Department of Treasury,

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 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

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

Page 4

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

ORLENE HAWKS

DIRECTOR

TAX APPEAL PETITION FORM

NON-PROPERTY TAX

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: Organization

First Name

Kimberly GraphiteXpress LLC

M.I.

J

Last Name/Company Name

GraphiteXpress LLC

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

1018 Pinckney Rd

City or Town

Saranac

State

Michigan

ZIP Code

48881

Telephone Number

616-430-4541

Fax Number

E-mail Address

Bitfit.lady@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the 

Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 3: Explain the Reason for this Appeal

Please see the Notice of Intent letter dated Sept 11, 2024. This letter is the reason for the appeal to the Tax Tribunal Small Claims Division (Past communications 

also submitted)

1. Keene Township violated MCL 211.46 of Act 206 of 1893 (failure to notify in Feb each year for 7 years in a row starting in 2018), leading to 

unnecessary accrual of past due personal property taxes. The current Keene Township Board is unwilling to temper the collection process, or waive interest and 

penalties unless paid in full. They have been unwilling to make any meaningful concessions on past due or current personal property taxes of GraphiteXpress LLC 

for years 2019-2024 to compensate for the township’s violation of the above law.

2. Keene Township acknowledges that absolutely no notice as required by MCL 211.46 was given to GraphiteXpress LLC of any past due until May 

15, 2024 for the 2017 winter through Winter 2023 past due taxes. (See enclosed June 10 notices)

3. The law changed in 2016/2017 to eliminate all personal property taxes for Michigan small business who file an exemption form with personal 

property below $80,000 in value.

4. Keene Township’s failure to follow statutory collection law MCL 211.46 for 7 years contributed to an inflated $13,000(approx) past due balance that 

GraphiteXpress LLC would have been exempt from had GraphiteXpress been made aware in Februrary 2018 of the 2017 winter tax past due. GraphiteXpress would 

have learned about the required exemption form which could have been filed at the March 2018 board of Review. All tax for 2018 - 2024 could have been 100% 

exempted after that date as long as the exemption form was filed yearly until the law change eliminating that requirement in 2020.

5. Keene Township current and Incoming Treasurer acknowleges that township decisions on this matter can be appealed to the Michigan Tax Tribunal.

6. A completely new Keene Township Board will be sworn in on Nov 20, 2024. The new board would choose to respond completely differently from 

the current board and is hopeful that the Tax Tribunal will help with mediation to find a legal and workable solution, given the gross error of past township 

supervisors.

Section 4: Assessment Information

Type of Tax Being Assessed:

Assessment Number(s):

Check all that are being appealed:

Check what action prompted this appeal: (Check one)

If “other,” explain:

List the Amounts being levied:

Tax 00

Interest 00

Penalty 00

List the refund sought, if any:

00

List your

Page 3

STA

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

GraphiteXpress LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 24-003613 

Michigan Department of Treasury,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Kimberly GraphiteXpress LLC. The documentation filed with the petition 

indicates, however, that the record owner of the property and proper petitioner in this 

matter is GraphiteXpress LLC. The docket should therefore be corrected to reflect the 

same, with the originally listed Petitioner as the authorized representative. The noted 

error is properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: November 15, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

GraphiteXpress LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 24-003613 

Michigan Department of Treasury,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Kimberly GraphiteXpress LLC. The documentation filed with the petition 

indicates, however, that the record owner of the property and proper petitioner in this 

matter is GraphiteXpress LLC. The docket should therefore be corrected to reflect the 

same, with the originally listed Petitioner as the authorized representative. The noted 

error is properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: November 15, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Kimberly J GraphiteXpress LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613

Michigan Department of Treasury,

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 279. 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: November 1, 2024

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 provide 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

Kimberly J GraphiteXpress LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003613

Michigan Department of Treasury,

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 279. 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: November 1, 2024

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 provide 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

SARANAC, MI 

EST. 1842 

BEES 

September 11, 2024 

Newell, Danny L & Kimberly J 

Graphite Express LLC 

1018 Pinckney Rd 

Saranac MI 48881 

RE: LETTER OF INTENT 

Dear Mr. & Mrs. Newell, 

At a regular Keene Twp. board meeting, September 10, 2024 a motion was made and approved to waive 

all interest and penalties on any outstanding delinquent personal property taxes if paid by Oct 7, 2024. 

Our records indicate that your business located in Keene Twp. has balances due for parcel 34-070-900- 

000-080-00, TAX YEARS 2019-2023. 

We have sent prior past due notices and a courtesy phone call in an attempt to collect this balance. At 

this time, we have not received payment in full, (The partial payment received will be applied to 2019 

today and is not reflected below) Original Bills enclosed, 

If there is no response received this time, it is our intent to file an Affidavit and Small Claim for 

each respective tax year for the amounts due plus court costs. We demand payment be received by 

Oct 

7, 2024 to avoid these small claim filing(s) in 64A District Court. 

- 

- 

You can make Payment by mailing to Keene Twp. Treasurer, PO Box 40, Saranac Mi 48881 or in person 

at 8505 Potters Rd, Saranac MI 48881 (drop box on building marked Taxes). 

We thank you for your prompt response in this matter. 

Respectfully, 

Taylor Lewis 

Keene Twp. Treasurer 

616-642-9809 

P. 0. BOX 24 - 8505 POTTERS ROAD 

SARANAC, MI 48881

Page 2

October 3, 2024 

Current and Incoming Keene Township Board: 

We (GraphiteXpress) are responding to the Sept 11 Letter of Intent and Sept 10 board vote by the 

3 present members (Bob, Corey, Tami) to temporarily waive interest and penalties on personal 

property tax past dues and then proceed to small claims court if not paid in full by Oct 7. 

This vote occured without board members having an opportunity to hear from us directly about 

this issue. Therefore, it is unclear if you all know the full story of GraphiteXpress’s past dues, 

It’s as much about the township not following the law as it is about aresident’s failure to pay a 

tax, but yet township failure has been ignored. It is absolutely fair to say that IF the township had 

followed legal statutory requirements, the collection process would have ensued in Feb 2018 and 

GraphiteXpress would’ve only had to pay the 2017 winter tax past due ($800) and then learned 

of the new personal property exemption form to end all further taxes, but instead, the tax past 

dues accrued to nearly $20,000. Although it took until May ‘24 for the township to notify for 

past dues originating in 2017, we have in the 4 short months of being aware, taken action to pay 

one year of past dues, stayed current on Summer ‘24 taxes, all while trying to navigate the 

slowest times our business has experienced in 25 years, 

assumption that no further tax was due after having paid it for over 15 years. Starting in 2017, 

our life necessitated that everything be on auto-pay, auto-deposit, and escrow. Those who handle 

their affairs this way don’t need to be as vigilent about the mail. It’s not against the law to 

function that way, nor is it 

a problem if municipalities follow the law. Our standard tax notices 

didn’t need to be scrutinized because we knew that our taxes were paid automatically. We relied 

on the fact that if taxes were going past due, we'd be notified. Our assumption was that “no late 

in a distinctive looking mailing, but that notice never came. Imagine our surprise to learn that 

the county doesn’t handle those taxes. Keene was responsible, but never sent a single notice 

made one phone call, or sent one email in over 7 years. How can this happen? It’s negligent. 

The letter of intent implies that we never replied to previous collection

Page 3

We were

Page 4

;

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

ORLENE HAWKS

DIRECTOR

TAX APPEAL PETITION FORM

NON-PROPERTY TAX

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: Organization

First Name

Kimberly GraphiteXpress LLC

M.I.

J

Last Name/Company Name

GraphiteXpress LLC

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

1018 Pinckney Rd

City or Town

Saranac

State

Michigan

ZIP Code

48881

Telephone Number

616-430-4541

Fax Number

E-mail Address

Bitfit.lady@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the 

Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 3: Explain the Reason for this Appeal

Please see the Notice of Intent letter dated Sept 11, 2024. This letter is the reason for the appeal to the Tax Tribunal Small Claims Division (Past communications 

also submitted)

1. Keene Township violated MCL 211.46 of Act 206 of 1893 (failure to notify in Feb each year for 7 years in a row starting in 2018), leading to 

unnecessary accrual of past due personal property taxes. The current Keene Township Board is unwilling to temper the collection process, or waive interest and 

penalties unless paid in full. They have been unwilling to make any meaningful concessions on past due or current personal property taxes of GraphiteXpress LLC 

for years 2019-2024 to compensate for the township’s violation of the above law.

2. Keene Township acknowledges that absolutely no notice as required by MCL 211.46 was given to GraphiteXpress LLC of any past due until May 

15, 2024 for the 2017 winter through Winter 2023 past due taxes. (See enclosed June 10 notices)

3. The law changed in 2016/2017 to eliminate all personal property taxes for Michigan small business who file an exemption form with personal 

property below $80,000 in value.

4. Keene Township’s failure to follow statutory collection law MCL 211.46 for 7 years contributed to an inflated $13,000(approx) past due balance that 

GraphiteXpress LLC would have been exempt from had GraphiteXpress been made aware in Februrary 2018 of the 2017 winter tax past due. GraphiteXpress would 

have learned about the required exemption form which could have been filed at the March 2018 board of Review. All tax for 2018 - 2024 could have been 100% 

exempted after that date as long as the exemption form was filed yearly until the law change eliminating that requirement in 2020.

5. Keene Township current and Incoming Treasurer acknowleges that township decisions on this matter can be appealed to the Michigan Tax Tribunal.

6. A completely new Keene Township Board will be sworn in on Nov 20, 2024. The new board would choose to respond completely differently from 

the current board and is hopeful that the Tax Tribunal will help with mediation to find a legal and workable solution, given the gross error of past township 

supervisors.

Section 4: Assessment Information

Type of Tax Being Assessed:

Assessment Number(s):

Check all that are being appealed:

Check what action prompted this appeal: (Check one)

If “other,” explain:

List the Amounts being levied:

Tax 00

Interest 00

Penalty 00

List the refund sought, if any:

00

List your

Page 3

STA

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.