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86th District Court Criminal Division
86th District Court Juror Information
86th District Court Probation Department
86th District Court Traffic Division
Animal Control
Central Dispatch General Questions
CodeRED
Construction Code Office
Drain Commissioner
Emergency Volunteers
Friend of the Court: Child Support
Friend of the Court: Custody / Parenting Time
Friend of the Court: State & Federal Tax Refunds
General FAQs
General FAQs - Circuit Court
General FAQs - Commission on Aging
General FAQs - District Court
General FAQs - Health
General FAQs - Parks & Rec
General FAQs - Resource Recovery
General FAQs - Sheriff
Human Resources
Immunization Waiver Information
In-Home Services
IT
Jury Questionnaires
Learning Partners
March Board of Review
Michigan Tax Tribunal
Personal Property Assessment & Taxes
Power of Attorney
Probate Court Jury Duty
Public Act 123 Tax Information
RecycleSmart Kids
Sheriff's Office
State Tax Commission
Tax Hardships
Worm Composting
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Michigan Tax Tribunal
Show All Answers
1.
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 2 sections: Entire Tribunal and Small Claims Division.
2.
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 5-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.
3.
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.
4.
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 filed to the Tribunal by July 31 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 31 of 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.
5.
How do I file?
To learn how to file, please visit the
State of Michigan Tax Tribunal website.
6.
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. To see specific amounts, please visit the
Michigan Tax Tribunal website.
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