Browsers that can not handle javascript will not be able to access some features of this site.
Skip Navigation
Michigan Tax TribunalMichigan.gov-the Official State of Michigan Website
Michigan.gov Home Tax Tribunal Home | Site Map
Printer Friendly Version Printer Friendly   Text Only Version Text Version  Share this page.
R 205.1305 Records; fees

Rule 305

(1) A formal transcript shall not be taken for any proceeding commenced and completed in the small claims division.

(2) An informal transcript of a small claims division proceeding prepared from a recording device or by a stenographer is not a record of the proceeding.

(3) Fees or costs shall not be charged or allowed on appeals of homestead property in the small claims division, except for appeals of special assessments levied on homestead property. For purposes of this subrule, a property is considered homestead property if it has received a homestead exemption of not less than 50% as provided in section 27 of the general property tax act.

(4) Except for homestead property appeals, the following fees shall be paid to the clerk in all small claims division proceedings:
(a) Upon filing a property tax appeal petition, a fee of $25.00 if the amount of state equalized value in controversy is $20,000.00 or less.* If the amount of state equalized value in controversy is more than $20,000.00, then the filing fee shall be as provided in R 205.1202.

*The filing fee on multiple parcels (contiguous) owned by the same person shall be 1 filing fee, plus $5.00 for each additional assessed parcel, not to exceed a total filing fee of $250.00.
(b) Upon filing a non-property tax or any special assessment appeal, a fee of $25.00 if the amount in dispute is $1,000.00 or less. If the amount in dispute is more than $1,000.00, then the filing fee shall be as provided in R 205.1202, but shall not be less than $25.00.
(c) Upon filing a request for a rehearing pursuant to R 205.1348, a fee of $25.00.

History: 1996 MR 4, Eff. May 2, 1996.
Michigan Business One Stop
Link to Department and Agencies Web Site Index
Link to Statewide Online Services Index
Link to Statewide Web-based Surveys
Link to RSS feeds available on this site
Related Content
 •  Entire Tribunal Appeals Process
 •  R 205.1320 Commencement of proceedings
 •  R 205.1333 Stipulations
 •  R 205.1335 Hearing sites; accessibility; accommodations
 •  R 205.1340 Notice of hearing
 •  R 205.1342 Conduct of hearing
 •  R 205.1345 Decision to be written; effective date; mailing copy of decision and order to parties
 •  R 205.1348 Rehearings; filing of request; filing of response to request; location; service of request; "good cause" defined
 •  Tax Tribunal Rules
 •  R 205.1301 Scope
 •  R 205.1303 "Homestead property" defined
 •  R 205.1310 Jurisdiction
 •  R 205.1312 Petitioner's election of small claims division
 •  R 205.1313 Appearance and protest to local board of review
 •  R 205.1315 Transfers
 •  R 205.1317 Appearance and Representation
 •  R 205.1330 Notice to Respondent of Appeal
 •  R 205.1332 Answers
 •  R 205.1202 Fees and charges
 •  R 205.1205 Commencement of proceedings

Michigan.gov Home | DELEG Home | Tax Tribunal Home | State Websites
 | Privacy Policy | Accessibility Policy | Security Policy | Link Policy | Michigan News | Michigan.gov Survey

Copyright © 2001-2009 State of Michigan