City of Detroit Individual Income Tax

Beginning January 1, 2016 the Michigan Department of Treasury will, pursuant to an agreement between the City of Detroit and the Department, administer the City of Detroit Income tax on behalf of the City for tax periods beginning on or after January 1, 2015. 

The process and timelines for appeals of City of Detroit Income Tax matters are different than the timelines and process for appeals of State income taxes.

City of Detroit Individual Income Tax Appeals—INTENT TO ASSESS

A taxpayer who wishes to protest an Intent to Assess issued by the Department of Treasury of behalf of the City may do so by sending a written protest to the Department within 30 days of receipt of the Notice of Intent to Assess. 

Michigan Department of Treasury
City Income Tax Hearings
PO Box 30679
Lansing, MI 48909

If a timely request is made the taxpayer will be given an opportunity to be heard by a Referee within the Department.

If a taxpayer does not protest an Intent to Assess or if a protest is made and the Intent to Assess is upheld in whole or in part, a Final Assessment will be issued.  To contest a Final Assessment you may either:

Send a written notice of appeal within 30 days of receipt of the Final Assessment to the City Income Tax Board of Review at:

Secretary of the Income Tax Board of Review
Coleman A. Young Municipal Center Room 130
2 Woodward Ave.
Detroit, MI 48226

or send a written notice of appeal within 35 days of the issuance of the Final Assessment to the Michigan Tax Tribunal at:

Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909
www.michigan.gov/taxtrib

City of Detroit Individual Income Tax Appeals—REFUND DENIAL OR ADJUSTMENT

A taxpayer who has been denied a refund, in whole or in part, may choose one of the following:

Seek a hearing with the Department by written request made within 30 days of receipt of the Refund Denial at:

Michigan Department of Treasury
City Income Tax Hearings
PO Box 30679
Lansing, MI 48909

Or file a written appeal with the City Income Tax Board of Review within 30 days of the Refund Denial at:

Secretary of the Income Tax Board of Review
Coleman A. Young Municipal Center Room 130
2 Woodward Ave.
Detroit, MI 48226

Or file a written appeal with the Michigan Tax Tribunal within 35 days of the Refund Denial at:

Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909

Additional information on filing your appeal with the Tax Tribunal is available at www.michigan.gov/taxtrib.

For more information regarding the administration of the Detroit City Individual Income Tax, please visit www.michigan.gov/citytax.