The Tribunal is an administrative court that hears tax appeals for all Michigan taxes. Most of the Tribunal's appeals involve property tax; however, the Tribunal also hears business and individual tax disputes. The Tribunal is divided into two divisions: the "Entire Tribunal" and the "Residential Property and Small Claims" Division. With the exception of principal residence and qualified agricultural exemption appeals, any case may be filed in the Entire Tribunal. Only certain cases-all property disputes involving residential property, principal residence exemptions, poverty and qualified agriculture exemptions and disputes under $100,000 may be filed in the Small Claims Division.

If you are new to this site and wish to start an appeal, you can begin by using our Walkthrough. You will be asked a few questions to help navigate through the process.