Skip to main content

Hearings and Appeals

Hearings Division

The Hearings Division is an administrative forum within the Michigan Department of Treasury (Department) where a taxpayer may contest certain actions taken by the Department. A taxpayer must request an informal conference or hearing in writing within the timeframe provided by the statute governing their matter. Hearing Referees designated by the Department consider each matter and prepare written recommendations for resolution to the Department.

The Hearings Division handles matters involving many different taxes, tax adjustments, and tax refunds. The laws governing each type of tax matter can be different. As a result of the varying laws applicable to each type of State Tax matter, please click on the appropriate link below that applies to your State Tax situation. Note: Information for City of Detroit Income Tax matters is available here.

City of Detroit Individual Income Tax