What is the Michigan Tax Tribunal?
The tax tribunal is a quasi-judicial administrative agency located in the Michigan Department of Labor and Economic Growth. The Tribunal has jurisdiction over assessment disputes relative to both property and non-property matters. To resolve a dispute, the Tribunal conducts hearings and renders written decisions based on the evidence properly submitted by all parties. The tax tribunal is divided into two sections: Entire Tribunal and Small Claims Division.
How does the Tribunal Work?
The Entire Tribunal utilizes a formal hearing process to resolve the more complicated appeals filed with the Tribunal. There is formal record maintained of all Entire Tribunal hearings and the parties are typically represented by attorneys. The majority of these hearings are conducted over a five day period. The hearings are all held in the Tribunal’s Lansing office where the presiding judge is either a Tribunal member or an administrative law judge.
How does Small Claims Work?
Small claim hearings utilize an informal process where the parties typically represent themselves, and the hearings last 30 minutes in length. The hearings are held in the County in which the property is located where the presiding judge is a hearing referee, a Tribunal member, or an administrative judge.
When do I file?
It is required to have protested to the Board of Review to protect your rights for future appeal to the Michigan Tax Tribunal for properties classified as Agricultural and Residential. Appeals must be files to the Tribunal by July 31st of the tax year involved.
Appeals for commercial, industrial, developmental, or utility real property may be appealed to the March Board of Review or directly to the Michigan Tax Tribunal prior to May 31stof the tax year involved. Commercial, Industrial, or utility personal property has the same requirements provided the taxpayer filed a personal property statement with the local unit of government prior to the commencement of the March Board of Review.
How do I file?
What are the Fees?
There is no fee for the filing of a small claims division property tax appeal if the subject property has a principal residence exemption of at least 50% for the tax year or tax years at issue. Otherwise, the Tribunal’s fees for filing a petition vary depending on the amount of value in dispute. See the Michigan Tax Tribunal website for the specific amounts.