Michigan Tax Tribunal - Entire Tribunal Appeals Process

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Entire Tribunal Appeals Process

The Entire Tribunal utilizes a formal hearing process to resolve the more complicated appeals. Parties are typically represented by attorneys.

1. Initiating Appeal

An appeal can be initiated by timely filing an Entire Tribunal petition, as provided by TTR 240, with a proof of service . See MCL 205.735, MCL 205.735a, TTR 208, and TTR 210.

2. Response to Petition

The respondent must timely file an answer to the petition or a responsive pleading, as provided by TTR 210 or TTR 245, with a proof of service. See MCL 205.735, TTR 208, and TTR 210.

3. Discovery

Discovery is permitted in the Entire Tribunal and is governed by TTR 255, TTR 257, TTR 260, and the Michigan Court Rules under TTR 111. There is no discovery after the prehearing conference unless otherwise ordered by the Tribunal, as provided by TTR 270(10).

4. Motion Practice

Parties are required to file motions when requesting the Tribunal to take action. The filing of motions and responses to the motions are governed by TTR 230 and the Michigan Court Rules under TTR 111.

5. Counsel Conference

The parties in a property tax matter appeal are required to conduct a counsel conference and file a counsel conference summary, as provided by TTR 250.

6. Prehearing General Call

All Entire Tribunal appeals are placed on a Prehearing General Call. The Prehearing General Call specifies deadlines by which parties in a property tax matter must file and exchange a notice as to whom they have retained to be their valuation expert and a date by which the parties must file and exchange valuation disclosures. The Prehearing General Call also provides deadlines by which discovery must be completed in property tax and non-property tax matters. Finally, the Prehearing General Call provides a time period after which all of the deadlines have passed during which a Prehearing Conference will be scheduled.

7. Prehearing Conference

Prehearing conferences are generally 45 minutes in length.
The presiding judge at a prehearing conference will generally be a Tribunal member.
The presiding judge will issue a Summary of Prehearing Conference and Scheduling Order establishing dates for the filing and exchange of witness and exhibits lists and dispositive motions. The Order will also schedule the appeal for hearing.

8. Hearing

Entire Tribunal hearings can range in length from ½ day to two months or more. The majority of such hearings, however, are conducted over a five-day period.
Entire Tribunal hearings are held in the Tribunal's Lansing office.
The presiding judge is generally the same Tribunal member that presided over the prehearing conference.

9. Opinion and Judgment

If the presiding judge is a Tribunal member, the Opinion and Judgment will be a Final Opinion and Judgment. The parties may appeal the Final Opinion and Judgment to the Michigan Court of Appeals, as provided by MCL 205.753 and the Michigan Rules of Court.
If the presiding judge is a hearing officer, the Opinion and Judgment will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment