TAX_TRIB

• Important update

   

  To reduce the risk of both the transmission and a resurgence of COVID-19, it is necessary to continue to remotely conduct administrative hearings.  It is also necessary, where not otherwise authorized by the use of an electronic filing system or specifically authorized by an administrative law judge or executive director order, to allow for the acceptance by email of all administrative hearing filings with the Michigan Office of Administrative Hearings and Rules (MOAHR).  These measures are authorized by Rules 121 and 109 of the Mich Admin Code, R 792.10121 and R 792.10109, respectively, and are effective through January 2, 2021, subject to further extension.

Welcome to the Michigan Tax Tribunal

• The Tribunal is an administrative court that hears tax appeals for all Michigan taxes. The Michigan Tax Tribunal is independent of the Michigan Department of Treasury, Michigan State Tax Commission, Local Units of Government, and Local Boards of Review. Most of the Tribunal's appeals involve property tax; however, the Tribunal also hears other state tax issues. The Tribunal is divided into two divisions: the "Entire Tribunal" and the "Small Claims". With the exception of principal residence and qualified agricultural exemption appeals, any case may be filed in the Entire Tribunal. Only certain cases-property disputes involving residential property, poverty and disputes involving other classifications with amounts in contention under $100,000 may be filed in the Small Claims Division. Tribunal hearings are open to the public. You may view the scheduled hearings for the current month and for next month by clicking on the “Hearings Calendar” icon below.

  *The parties are responsible for redacting all confidential or sensitive information from all documents submitted to the Tribunal.*

  Frequently Asked Questions

  Glossary of Terms

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