If you are dissatisfied with the Tribunal's decision you may file a written request for rehearing, or file an appeal directly to the Michigan Court of Appeals. A rehearing request must be filed at the Tax Tribunal within 20 days after the decision was issued and must be accompanied by a $25 filing fee unless the property at issue has received a principal residence exemption of at least 50% for the tax year under appeal. A copy of the request must be sent to the respondent, who has 14 days in which to submit a response to the request.
The request must show that "good cause" exists for your case to be reheard. "Good cause" for a rehearing is defined as an error of law, mistake of fact, or fraud. See TTR (Tax Tribunal Rule) 348. If a request for a rehearing is granted, the parties will receive another hearing before a Tribunal member and will also be allowed to submit additional evidence.
If a request for a rehearing is denied, the decision may be appealed to the Michigan Court of Appeals as provided by MCL (Michigan Compiled Laws) 205.752 and the Michigan Rules of Court. You may file an appeal with the Court of Appeals within 21 days of the date of the Tribunal's opinion and judgment.
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