Eric Nemeth, Paula Nemeth, Petitioners V Township Of Covert, 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 

Eric Nemeth, 

MICHIGAN TAX TRIBUNAL 

Paula Nemeth, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-001720 

 

Covert Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001720 

Page 2 of 2 

 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 17, 2026 

jc 

 

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

GRETCHEN WHITMER 

GOVERNOR 

Eric and Paula Nemeth 

Petitioner, 

\ 

Township of Covert 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MOAHR Docket No. 25-001720-TT 

(VALUATION) 

1. 

The subject property is in Van Buren 

2. 

Parcel Number: See Attached Multiple Parcel Form 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

4. 

The values for the property identified above as stipulated by the parties for 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

MOAHR Docket No. 25-001720-TT 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized ReprasaalEive ar, if none, Petitioner: 

£7 

fA 

( 

fo 

Lz 

lll /J a 

id SF ir 

Printed Name: Eric Nemeth 

Paula Nemeth 

Date: 2/11/2026 

Signature of Respondent's authorized representative: 

Cane 

CL Bin doce 

Printed Name:___\ 

(vi € Co 

A. 

oN ~scl 

[ 

Date: Laureen A. Birdsall 

Z /1 [20 Up

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

ORLENE HAWKS 

DIRECTOR 

Eric and Paula Nemeth 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-001720-TT 

Township of Covert 

, 

Respondent. 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM_1_ OF 

1 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

80-07-505-028-10 

$322,000.00 

$297,810 

2025 

80-07-505-026-10 

$63,000.00 

$63,000.00 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value | Taxable Value 

2025 

80-07-505-028-10 

$550,000.00 

$275,000.00 

$275,000.00 

2025 

80-07-505-026-10 

$73,000.00 

$36,500.00 

$36,500.00 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSNG

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

GRETCHEN WHITMER 

GOVERNOR 

Eric and Paula Nemeth 

Petitioner, 

\ 

Township of Covert 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MOAHR Docket No. 25-001720-TT 

(VALUATION) 

1. 

The subject property is in Van Buren 

2. 

Parcel Number: See Attached Multiple Parcel Form 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

4. 

The values for the property identified above as stipulated by the parties for 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

MOAHR Docket No. 25-001720-TT 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized ReprasaalEive ar, if none, Petitioner: 

£7 

fA 

( 

fo 

Lz 

lll /J a 

id SF ir 

Printed Name: Eric Nemeth 

Paula Nemeth 

Date: 2/11/2026 

Signature of Respondent's authorized representative: 

Cane 

CL Bin doce 

Printed Name:___\ 

(vi € Co 

A. 

oN ~scl 

[ 

Date: Laureen A. Birdsall 

Z /1 [20 Up

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

ORLENE HAWKS 

DIRECTOR 

Eric and Paula Nemeth 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-001720-TT 

Township of Covert 

, 

Respondent. 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM_1_ OF 

1 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

80-07-505-028-10 

$322,000.00 

$297,810 

2025 

80-07-505-026-10 

$63,000.00 

$63,000.00 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value | Taxable Value 

2025 

80-07-505-028-10 

$550,000.00 

$275,000.00 

$275,000.00 

2025 

80-07-505-026-10 

$73,000.00 

$36,500.00 

$36,500.00 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSNG

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

FANSING 

DIRECTOR 

Eric and Paula Nemeth 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001720-TT 

Township of Covert 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Van Buren 

County. 

2. 

Parcel Number: See Attached Multiple Parcel Form 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

| Tax year 

True Cash Value 

AV 

TV 

5. 

Ifthe stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

2/10/2026

MTT Docket No. 25-001720-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized ly 

r, if 

e, 

Petitioner: 

rosie By 

I. 

5 

4 

/ 

/ 

77h ir So 

Yau 

17] frre 

Printed Name: Eric Nemeth Paula Nemeth 

Date: 

2/10/2026 

Signature of Respondent's authorized representative: 

ND) 

- 

3 

k 

= 

Oihge _( Birols aly 

Printed Name:Laureen A Birdsall 

Date: E eh 

ang (0, 2020,

Page 3

Cg 

23) 

Se 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANsmG 

DIRECTOR 

Eric and Paula Nemeth 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001720-TT 

Township of Covert 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM1 __OF1 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2025 

80-07-505-028-10 

$322,000 

$297,810 

2025 

80-07-505-026-10 

$63,000 

$63,000 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash value 

| Assessed Value 

| Taxable Value 

2025 

028-10 

$550,000 

$275,000 

$275,000 

2025 

026-10 

$73,000 

$36,500 

$36,500 

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

Page 4

STATE OF MICHIGAN

DEPARTMENT OF LICENSNG AND REGULATORY AFFAIRS

Eric and Paula Nemeth

MICHIGAN TAX TRIBUNAL

Petitioners,

v

MTT Docket No. 25-001720

Covert

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 

Eric Nemeth, 

MICHIGAN TAX TRIBUNAL 

Paula Nemeth, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-001720 

 

Covert Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and the stipulation, filed on February 10, 2026, 

and finds that the parties failed to list the entire parcel numbers in Section 2 of the 

Property Stipulation, Multiple Parcel Form. Specifically, because the entire parcel 

numbers are not listed, it appears as though the parties are stipulating to Parcel Nos. 

028-10 and 026-10, which are not under appeal in this case. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 11, 2026 

jc 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

FANSING 

DIRECTOR 

Eric and Paula Nemeth 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001720-TT 

Township of Covert 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Van Buren 

County. 

2. 

Parcel Number: See Attached Multiple Parcel Form 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

| Tax year 

True Cash Value 

AV 

TV 

5. 

Ifthe stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

2/10/2026

MTT Docket No. 25-001720-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized ly 

r, if 

e, 

Petitioner: 

rosie By 

I. 

5 

4 

/ 

/ 

77h ir So 

Yau 

17] frre 

Printed Name: Eric Nemeth Paula Nemeth 

Date: 

2/10/2026 

Signature of Respondent's authorized representative: 

ND) 

- 

3 

k 

= 

Oihge _( Birols aly 

Printed Name:Laureen A Birdsall 

Date: E eh 

ang (0, 2020,

Page 3

Cg 

23) 

Se 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANsmG 

DIRECTOR 

Eric and Paula Nemeth 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001720-TT 

Township of Covert 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM1 __OF1 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2025 

80-07-505-028-10 

$322,000 

$297,810 

2025 

80-07-505-026-10 

$63,000 

$63,000 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash value 

| Assessed Value 

| Taxable Value 

2025 

028-10 

$550,000 

$275,000 

$275,000 

2025 

026-10 

$73,000 

$36,500 

$36,500 

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

Page 4

STATE OF MICHIGAN

DEPARTMENT OF LICENSNG AND REGULATORY AFFAIRS

Eric and Paula Nemeth

MICHIGAN TAX TRIBUNAL

Petitioners,

v

MTT Docket No. 25-001720

Covert

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 

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:

Page 2

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

Page 3

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

Page 4

EXHIB

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Eric Nemeth and Paula Nemeth, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-001720 

 

Covert Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONERS’ MOTION FOR DEFAULT 

 

On July 10, 2025, Petitioners filed a motion requesting that the Tribunal hold 

Respondent in default for failure to timely file an answer. In the motion, Petitioners state 

that the petition filed in this matter was served on May 29, 2025, and the Tax Tribunal 

Rules, specifically TTR 235(1), required Respondent to file an answer by June 27, 

2025. TTR 237(1) provides that, “[i]f 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.” 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that the rules cited 

by Petitioners apply to appeals filed in the Tribunal’s Entire Tribunal division. As this 

appeal was filed in the Tribunal’s Small Claims division, those rules do not apply. 

Instead, the applicable rule is TTR 281(1), which states in pertinent part that “[a]n 

answer to a petition must be filed with the tribunal within 28 days after the tribunal 

serves the notice of docket number on the respondent.” In this case, the Notice of 

Docket Number was issued on June 26, 2025. Respondent filed its answer on June 27, 

2025. Therefore, despite Petitioners’ assertions, Respondent’s answer was timely. As a 

result, Petitioners’ motion is moot and shall be denied as such. Therefore, 

 

IT IS ORDERED that Petitioners’ Motion for Default is DENIED. 

 

 

 

 

Entered: August 15, 2025 

 

 

By _____________________________ 

smm/gc

Page 2

MTT Docket No. 25-001720 

Page 2 of 2 

 

 

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

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Page 1

RECEIVED 

. 

JUL 01 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25001720 

Section 1: Respondent’s Contact Information 

First Name 

M.L. 

Last Name 

Covert Township 

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

73943 E Lake Street P.O. Box 35 

City or Town 

State 

ZiP Code 

Covert 

= 

= 

Telephone Number 269-764-8986 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

Ibirdsali@aol.com 

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

} 

First Name 

MIL 

Last Name 

Laureen 

A 

Birdsall 

Firm Name (if any) 

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

73943 E Lake Street P.O. Box 35 

City or Town 

State 

ZIP Code 

Covert 

MI 

49043 

Telephone Number 616-690-2525 (mobile) 

Email Address (do not enter unless you want MTT to send all correspondence via email} 

Ibirdsall@aol.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

O Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Yes 

J No 

[m} Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The 2025 assessed valuation, including state equalized value and/or taxable value 

imposed on the Petitioner's property by Respondent, does not exceed the amounts 

permitted by the Michigan Constitution and applicable statutes. 

The assessment, including state equalized value and/or taxable value are not set at 

higher percentages of true cash value than permitted under the Michigan Constitution 

and applicable statutes. 

The assessment, including taxable value and/or state equalized value are not based 

upon an erroneous determination of true cash value of Petitioner's property and are 

based upon the application of correct principles. 

Section 5: Jurisdictional Issues 

iF PETITIONER {S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

0 No 

yes, check which BOR Petitioner attended: 

March 

0 July 

[m] December 

if no, was the Notice of Assessment properly sant to Petitioner prior to the March BOR? 

Yes 

| No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessment(s} at issue, did it have authority? [i] Yes 

[a] No 

if yes, cite the Board’s authority. 

Was the assessment(s} at issue established as the result of a clerical error or mutual mistake of fact? 

Yes 

[mm] No 

if yes, explain 

ts Petitioner appealing from a State Tax Commission Order? 

a Yes 

[Ano 

If so, what is the iasue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO ANSWER FORM 

VALUATION APPEAL 

MTT DOCKET NO. 25:001720 

Respondent’s Contact Information: 

Local Unit of Government/First Name: 

Ml 

Last Name: 

Covert Township 

Valuation Information: 

Parcel Number: 80-07-505-026-1 0 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

63,000 

Current Taxable Value as established by the Board of Review: 

63,000 

What do you believe is the fair

Page 4

STATE

Page 5

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Eric Nemeth,Paula Nemeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001720

Township Of Covert,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-001720

Page 2 of 8

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: July 28, 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 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,

Page 4

MTT Docket

Page 5

S

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Page 1

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:

Page 2

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

Page 3

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

Page 4

EXHIB

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Page 1

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. 

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

Page 2

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

Page 3

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

Page 4

STATE OF

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Eric Nemeth,Paula Nemeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001720

Township Of Covert,

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: June 26, 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 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

Eric Nemeth,Paula Nemeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001720

Township Of Covert,

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: June 26, 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 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

Eric

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Page 1

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

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Page 1

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

Page 2

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.”

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

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Page 2

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

Page 3

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

Page 4

STATE OF

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.