Petitioners' Motion to Default Respondent.pdf
Eric Nemeth, Paula Nemeth, Petitioners V Township Of Covert, Respondent · 25-001720-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ERIC NEMETH and PAULA NEMETH Petitioners, Vs. COVERT TOWNSHIP, Respondent. MTT Docket No. 25-001720 PPN: 80-07-505-028-10 80-07-505-026-10 PETITIONERS' MOTION TO DEFAULT RESPONDENT NOW COME Petitioners, Eric Nemeth and Paula Nemeth (“Petitioners”), move this Tribunal to enter an Order of Default against Respondent, Covert Township, for failure to timely file an Answer or other responsive pleading to Petitioners’ Petition. In support of its Motion, Petitioners state as follows: 1. Petitioners filed their Petition on May 29, 2025. See Petition, attached hereto as Exhibit A. 2. The Petition alleges that certain real property in which Petitioners have an interest and which and which is used as a second home is being taxed a value that is in violation of MCL 211.27a. 3. The Peition was served on the Assessor of Covert Township, the Covert Township City Clerk, Van Buren County Equaliztion Director, the County Clerk of Van Buren and the Secretary of the Covert Township Public School Board on May 30, 2025. See Proof of Service attached hereto as Exhibit B. 4. Tax Tribunal Rule 235(1) states:
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2 The respondent shal file an answer or responsive motion within 28 days after the date of service of the petiion with noted docket number. Faiulure to file an answer or responsive motion within 28 days may result in the holding of the respondent in default and may, if the respondent fails to timely cure the default, result in the conducting of default hearing, as provided in R 792.10237. 5. Respondent was required by the Tax Tribunal Rules to file an Answer or other responsive pleading by June 27, 2025. 6. As of the date of filing this Motion, it has been forty-one (41) days since Petitioners filed and served their Petition and Respondent has failed to file an Answer or other responsive pleading in response to Petitioiners’ Petition. 7. According to the rules of Michigan Tax Tribunal, R. 792.10237: If a party has failed to plead or otherwise proceed as provided by these rules or a tribunal order, the tribunal may, upon motion or its own initiative, hold that party in default. Therefore, Petitioners, Eric Nemeth and Paula Nemeth respectfully request that this Tribunal enter an Order of Default against Respondent, Covert Township, for failure to timely file an Answer or other responsive pleading to Petitioners’ Petition. Respectfully submitted, Dated: July 10, 2025 By: /s/ Eric M. Nemeth Eric. Nemeth (pro se) Paula Nemeth (pro se) 140 South Union Street Plymouth, MI 48170 Ph. (734) 612-2299 E-mail: emnemeth@varnumlaw.com
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3 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ERIC NEMETH and PAULA NEMETH Petitioners, Vs. COVERT TOWNSHIP, Respondent. MTT Docket No. 25-001720 PPN: 80-07-505-028-10 80-07-505-026-10 PROOF OF SERVICE STATE OF MICHIGAN ) )ss. COUNTY OF WAYNE ) Eric Nemeth being first duly sworn, states that on July 10, 2025, he caused to be served, via U.S. Mail a copy of the PETITIONERS’ MOTION TO DEFUALT RESPONDENT and this PROOF OF SERVICE on the following: 1. Assessor – Laureen Birdsall, Covert Township Assessor, 73943 E. Lake Street, Covert, MI 49043 2. City Clerk – Wednesday “Wende” Pritchard, Covert Township City Clerk, 73943 Lake Street, Covert, MI 49043 3. County Equilization Director – Anthony Meyaard, Director of Equalization for Van Buren County, 219 E. Paw Paw Street, Paw Paw, MI 49079 4. County Clerk – Suzie Roehm, County Clerk of Van Buren, 212 E. Paw Paw Street, Paw Paw, MI 49079 5. Secretary of local school board – Val Bury, Cover Public Schools Secretary, 35323 M. 140 Hwy., Covert, MI 49043 6. State Treasurer – Michigan Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, MI 48922 /s/ Eric Nemeth Eric Nemeth
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EXHIBIT A
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-001720 Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Eric and Paula M.I. Last Name/Company Name Nemeth Mailing Address (No., Street, P.O. Box or Rural Route) 140 South Union Street City or Town Plymouth State Michigan ZIP Code 48170 Telephone Number 734-612-2299 Fax Number E-mail Address emnemeth@varnumlaw.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 Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 42788 Timber Trail
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Covert Twp. Michigan 49043 Taxing Authority (City or Township) Township Of Covert (VAN BUREN) County Van Buren Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The taxing authority unilaterally added to the value merged common element lots. The taxing authority did not do any analytical analysis to support the value increase and ignored multiple arms-length sales that demonstrate a value significantly lower than the assessed value. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Assessment Change Notice was not sent to Petitioner Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 80-07-505-028-10 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 322000 Current Taxable Value as established by the BOR: 297256 What do you believe is the fair market value (also known as True Cash Value)? 535000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 269000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 80-07-505-026-10 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 63000 Current Taxable Value as established by the BOR: 63000 What do you believe is the fair market value (also known as True Cash Value)? 25000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 12500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Eric M. Nemeth Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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03/19/2025 02:58 PM 2025 BOARD OF REVIEW DECISION FROM COVERT TOWNSHIP LAUREEN BIRDSALL, ASSESSOR P.O. BOX 35 COVERT, MI 49043 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: NEMETH ERIC M & PAULA M 140 SOUTH UNION STREET PLYMOUTH MI 48170 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 80-07-505-026-10 42804 TIMBER TRL 1082-C26A 29-2-17 1438-168 1490-277 1766-860 *** UNIT 26 PINE SIDE RESORT TOGETHER WITH RIGHTS IN THE COMMON ELEMENTS AS DESCRIBED IN THE MASTER DEED RECORDED IN LIBER 1459, PAGE 280 AND ANY AMENDMENTS TO SAME. *** COMBINATION OF 80-07-505- 026-00 AND 80-07-505-027-00 ON 21 SEPTEMBER 2007 FOR 2008. THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 80-07-505-026-10 They have made the following determination based on the information you supplied. Board of Review Comments P16 - APPROVED - CLERICAL ERROR - 6TH & 7TH AMENDMENT VALUES ADDED [2025 ORIGINAL ASSESSED VALUE 36,500 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 63,000 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 36,500 2025 "BOARD OF REVIEW" TAXABLE VALUE 63,000 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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03/19/2025 02:58 PM 2025 BOARD OF REVIEW DECISION FROM COVERT TOWNSHIP LAUREEN BIRDSALL, ASSESSOR P.O. BOX 35 COVERT, MI 49043 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: NEMETH ERIC & PAULA 140 S UNION ST PLYMOUTH MI 48170 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 80-07-505-028-10 42788 TIMBER TRL 1082-C28A29-2-17 1438-168 1462-595 1553-109 1612-224 1753- 238 *** UNIT 28 PINE SIDE RESORT TOGETHER WITH RIGHTS IN THE COMMON ELEMENTS AS DESCRIBED IN THE MASTER DEED RECORDED IN LIBER 1459, PAGE 280 AND ANY AMENDMENTS TO SAME. *** SPLIT/COMBINED ON 10/06/2014 FROM 80-07-505-028-00, 80-07-505-029-00 FOR 2015. THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 80-07-505-028-10 They have made the following determination based on the information you supplied. Board of Review Comments P17 - APPROVED - CLERICAL ERROR - 6TH & 7TH AMENDMENT VALUES ADDED [2025 ORIGINAL ASSESSED VALUE 295,400 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 322,000 . (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 271,256 2025 "BOARD OF REVIEW" TAXABLE VALUE 297,810 0.0000 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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EXHIBIT B
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Submission Page DOCKET NO. 25-001720 Date Submitted: June 2, 2025 Party Filing Document Petitioner File(s): Proof of Service: Petition POS.pdf Motion to Amend – Subsequent Year The fee for this Motion is based on the fee for the filing of a petition. Please provide the information requested below to allow us to calculate the fee. What is the state equalized or taxable value in contention (amount in dispute) as reflected in the Motion? How many parcels were appealed in the previous petition? Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Is the sole issue of your appeal a request for a poverty exemption? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): ______________________________________________________________________ ______________________________________________________________________ 2. City Clerk or Township Supervisor/Clerk (via certified mail): ______________________________________________________________________ ______________________________________________________________________ 3. County Equalization Director (via first class mail or personal service): ______________________________________________________________________ ______________________________________________________________________ 4. County Clerk (via first class mail or personal service): ______________________________________________________________________ ______________________________________________________________________ 5. Secretary of the local school board (via first class mail or personal service): ______________________________________________________________________ ______________________________________________________________________ 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 _______________________________ _______________________________ [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] Eric and Paula Nemeth 25-001720 Covert Township Eric Nemeth 5/30/2025 Laureen Birdsall, Covert Township Assessor, 73943 E. Lake Street, Covert, MI 49043 Wednesday "Wende" Pritchard, Covert Township City Clerk, 73943 Lake Street, Covert, MI 49043 Anthony Meyaard, Director of Equalization for Van Buren County, 219 E. Paw Paw Street, Paw Paw, MI 49079 Suzie Roehm, County Clerk of Van Buren, 212 E. Paw Paw Street, Paw Paw, MI 49079 Val Bury, Covert Public Schools Secretary, 35323 M. 140 Hwy., Covert, MI 49043 Eric Nemeth