Introduction to Stipulations
Stipulations may be submitted to the Tribunal at any time during the appeal process. Stipulations are considered to be motions under Tax Tribunal Rules (TTR) 230
(see below) and require the payment of a filing fee of $25.00, as provided by TTR 202.
No fee is required if the stipulation is filed in a Small Claims valuation case and the property has received a Principal Residence exemption of at least 50% for the tax years at issue. A fee is required for all Special Assessment appeals.
All stipulations must include: the names and original signatures of all petitioners and respondents and the docket number of the case. For property tax appeals, the stipulations must also contain, for all parcel numbers at issue: the parcel numbers, the classification of the property, the original and revised values of the property, the names of all school districts affected, and a statement signed by all parties that the stipulation constitutes the entire agreement between the parties. For stipulations filed under MCL 211.53a
(see below), the stipulations must contain a specific explanation of the clerical error and/or mutual mistake of fact at issue.
The failure to include the required fee and/or information may result in the issuance of a defect letter, a default order, or the denial of the stipulation.
R 205.1230 Motions
Rule 230(1): All requests to the tribunal shall be made by written motion filed with the clerk and accompanied by the appropriate fee.
Recovery of excess payments not made under protest.
Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual mistake of fact made by the assessing officer and the taxpayer may recover the excess so paid, without interest, if suit is commenced within 3 years from the date of payment, notwithstanding that the payment was not made under protest.