Rule 202
The following fees shall be paid to the clerk in all entire tribunal proceedings:
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(a) Upon the filing of a property tax appeal petition: Filing fee |
| (i) Allocation, apportionment, and equalization............$250.00 |
| (ii)Taxable value........................................................$ 50.00*
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*The filing fee for a taxable value appeal is $50.00, unless there is a dispute relative to the value of an addition or a loss, in which case the filing fee is determined by the state equalized value in contention relative to the addition or loss, or both, as provided in paragraph (iii) of this subdivision.
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(iii) State equalized value in contention* | Filing fee** |
| $40,000.00 or less | $ 50.00
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| $40,000.01 to $75,000.00 | $ 75.00
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| $75,000.01 to $150,000.00 | $100.00
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| $150,000.01 to $500,000.00 | $150.00 |
| More than $500,000.00 | $250.00 |
*Value in contention is the difference between the state equalized value as determined from the assessment and the state equalized value contended by the petitioner.
**The filing fee on multiple parcels (contiguous) owned by the same person shall be the filing fee on the parcel that has the largest state equalized value in contention, plus $10.00 for each additional parcel, not to exceed a total filing fee of $500.00.
(b) Upon the filing of a motion to amend, a petition to add a subsequent year in a property tax appeal, the filing fee shall equal to 50% of the filing fee to file a petition to commence an appeal for that property in that year.
(c) Upon the filing of a non-property tax appeal or a special assessment petition, the filing fee shall be 2% of the difference between the amount of tax as determined in the assessment notice and the amount of the tax as contended by the petitioner, but shall not be less than $50.00 nor more than $250.00.
(d) Upon transfer of a proceeding from the small claims Filing fee division to the entire tribunal on a party's or intervenor........................$ 25.00.
(e) Upon transfer of a cause to the tribunal from any forum.......$25.00.
(f) Upon filing of a motion..................................................... $25.00.
(g) Upon certification of the record on appeal to the court
of appeals...............................................................................$25.00.
(h) For copies of document on file with the tribunal.................$.50/pg
History: 1996 MR 4, Eff. May 2, 1996.
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