To begin a case in the Tribunal, you must file a petition. You may complete a Small Claims Petition online, print it out and mail it to the Tribunal. At this time the Tribunal cannot receive your petition electronically, we hope to develop this capability by the end of the year.
1. Before you begin, gather any tax documents applicable to your appeal, such as any notice or document that you received from the local Board of Review, the Assessment Change Notice and the recent summer and winter Tax Bills. If you are appealing an assessment issued by the Michigan Department of Treasury, the documents could include the Final Assessment, any Decision and Order, Informal Conference Recommendation, or any correspondence denying you a refund or other tax adjustment.
2. Find the petition form that is applicable to your appeal. There are three forms for property tax matters: Property Tax Petition, which contests the valuation of your property, Special Assessment Petition, which contests a special assessment, and Principal Residence/Qualified Agricultural Petition, which contests the denial of those exemptions. There is also a Nonproperty Petition form to appeal a tax assessment from the Michigan Department of Treasury.
3. Complete the form online or print a blank form and complete it. You must provide two copies of the completed form to the Tribunal, and keep one for your records, so be sure to print or make three copies of the completed form. To save your form after completion online, click "File" and then "Save As."
4. Sign the completed form. If you are like most taxpayers in the Small Claims Division, you will be representing yourself and only you will need to sign and date the Petition forms. If you have someone representing you, your representative will need to sign the petition form. Make sure all copies are signed and dated.
5. Calculate the filing fee. All appeals require a filing fee, except those appeals on property having a principal residence exemption of 50% or more. You can also use the following filing fee schedule for a Property Tax petition by first determining the difference between the State Equalized Value (SEV) of your property on the property tax rolls and your contention of the State Equalized Value (SEV) of your property. See "Filing Fee Information" on the Tribunal's website, as well as our Rules, for complete filing fee calculations.
SEV in Contention
Filing Fee Due
$20,000.00 and under
$25.00
$20,000.01 to $40,000.00
$50.00
$40,000.01 to $75,000.00
$75.00
$75,000.01 to $150,000.00
$100.00
$150,000.01 to $500,000.00
$150.00
Over $500,000.00
$250.00
Make your check of money order payable to the State of Michigan. Please do not send cash.
6. Send two copies of the signed petition to the Michigan Tax Tribunal, the filing fee and any attachments that you wish to include. Remit any applicable fee. If you are appealing a property matter, please attach a copy of the Assessment Change Notice, the most recent summer and winter Tax Bills and any other documents you may have received from the Board of Review. If you are appealing a nonproperty tax matter, please attach a copy of the Final Assessment or other notices that you have received from the Department of Treasury. The additional information ensures that your petition will be accurate and complete and will speed the processing of your case.
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