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The Tax Tribunal Act


The Tax Tribunal Act provides for the creation of the Tribunal and establishes the statutory requirements governing the filing of all property tax matter appeals, which the Tribunal has no authority to waive. See also Section 22 of the Revenue Division Act, MCL 205.22 , which governs the filing of non-property tax appeals with the Tribunal and Sections 7cc, 7dd, and 27b of the General Property Tax Act, which govern the filing of homestead exemption, qualified agricultural exemption, and taxable value uncapping appeals with the Tribunal.

MCL # MCL Title
205.22 Appeal; procedure; assessment, decision, or order as final and not reviewable
205.701 Short title
205.703 Definitions
205.707 Provisions effective
205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy
205.722 Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses
205.723 Tax tribunal; election and duties of chairman
205.724 Tax tribunal; chief clerk; deputy clerks; oath; bond
205.725 Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal
205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer
205.731 Tax tribunal; jurisdiction
205.732 Tax tribunal; powers
205.733 Tax tribunal; adoption and effect of seal; process
205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice
205.735 De novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation
205.735a Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; "designated delivery service" defined.
205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments
205.737 Determination of property's taxable value; equalization; burden of proof; joinder of claims; fee; interest; motion to amend petition to add subsequent years; jurisdiction of residential property and small claims division over certain petitions; notice of hearing; appeal without prior protest
205.741 Tax tribunal; proceedings before state tax commission or circuit court
205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable
205.744 Intervention or impleading
205.745 Entering order or decision; appeal
205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts
205.749 Fees
205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes
205.752 Tax tribunal; decisions and orders final and conclusive; copies; costs
205.753 Tax tribunal; appeal from final order or decision; record
205.755 Correction of rolls; collection or refund of tax; commencement of time periods
205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees
205.762 Residential property and small claims division; jurisdiction; "residential property" defined; election; record of proceedings; rehearing; site of hearing or rehearing; form for filing of residential appeals; filing fee
205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing
205.763 Appearances
205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses
205.765 Decision as precedent; designation
205.766 Evening hearing
205.771 Provisions applicable to matters pending on effective date of act
205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities
205.773 Remands
205.774 Right to sue agency for refund abolished; payments under protest not required
205.779 Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals
211.7cc Homestead exemption from tax levied by local school district for school operating purposes; procedures
211.7dd Definitions
211.7ee Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures
211.27a Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; applicability of subsection (10); definitions
211.27b Failure to notify assessing office; adjustment
211.34 Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal
211.53a Recovery of excess payments not made under protest
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