What are the jurisdictional limits for the Small Claims Division?

The residential property and small claims division has jurisdiction over a proceeding in which residential property is exclusively involved.

For jurisdictional purposes, "residential property" means any of the following:

 (a) Real property exempt under MCL 211.7cc (Principal Residence Exemption).
 
 (b) Real property classified as residential real property under MCL 211.34c.
 
 (c) Real property with less than 4 rental units.
 
 (d) Real property classified as agricultural real property under MCL 211.34c.

Property other than residential property may be included in a proceeding before the residential property and small claims division if the amount of that property's taxable value or state equalized valuation in dispute is not more than $100,000.00.

The residential property and small claims division also has jurisdiction over a proceeding involving an appeal of any other tax (non-property or special assessments) over which the tribunal has jurisdiction if the amount of the tax in dispute is $20,000.00 or less, adjusted annually by the inflation rate. (See the exact amounts below.) "Inflation rate" means the inflation rate multiplier that is announced in an annual State Tax Commission bulletin.

2009 - $20,000 x 1.044 = $20,880 or less
2010 - $20,880 x 0.997 = $20,817 or less
2011 - $20,817 x 1.017 = $21,171 or less
2012 - $21,171 x 1.027 = $21,743 or less
2013 - $21,743 x 1.024 = $22,265 or less
2014 - $22,265 x 1.016 = $22,621 or less
2015 - $22,621 x 1.016 = $22,983 or less
2016 - $22,983 x 1.003 = $23,052 or less
2017 - $23,052 x 1.009 = $23,259 or less
 

 

 

*This information is codified in MCL 205.762.