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Connie's Top Ten Reasons Why Your Stipulation Will not be Accepted:


1. Failure to provide justification (and/or calculations) for the reduction of the taxable value to a figure lower than the assessed value.
2. Failure to provide original signature(s).
3. Failure to submit an original stipulation.
4. Including a year in the stipulation over which the Tribunal has no jurisdiction.
5. Failure to pay the $25 filing fee for the stipulation following issuance of a defect letter.
6. Principal Residence/Qualified Agricultural Exemption cases:
a. Failure to provide a signature by the unit that denied the exemption.
b. Inclusion of a year not previously denied.
7. Assessor's Stipulations (a stipulation asking the Tribunal to take jurisdiction where no case is currently pending): Failure to specify in detail the mutual mistake and/or clerical error at issue.
8. Failure of an agent who signs the stipulation to file an appearance.
9. The stipulation includes the assessed and state equalized values when only the taxable value was initially appealed.
10. Poverty appeals: The stipulation reflects only a loss to the taxable value; a loss to a property should reflect a loss to both the state equalized and taxable values.
Bonus:
11.Erratum to Correct Judgment:
a. If the Tribunal makes an error on a Consent Judgment or Opinion and Judgment, upon written notification of the error, the Tribunal will issue an Erratum.
b. If the parties submit incorrect information to the Tribunal on the Stipulation, then the parties must file a motion to correct the Consent Judgment.


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Related Content
 •  205.735a
 •  R 205.1111 Scope
 •  R 205.1101 Definitions
 •  Stipulations and Forms
 •  Final Opinion and Judgment
 •  Exceptions
 •  Scheduling Order
 •  MICHIGAN COURT RULES
Rule 2.116 Summary Disposition
 •  211.34
 •  205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses
 •  205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing
 •  205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees
 •  205.755 Correction of rolls; collection or refund of tax; commencement of time periods
 •  205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes
 •  205.749 Fees
 •  205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts
 •  205.745 Entering order or decision; appeal
 •  205.744 Intervention or impleading
 •  205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable
 •  205.741 Tax tribunal; proceedings before state tax commission or circuit court

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