Michigan Tax Tribunal

Pursuant to MOAHR Administrative Hearing Standard 2023-1 administrative proceedings will by default be conducted remotely, unless: (i) an administrative law judge, hearing officer, or Tax Tribunal Member determines in their discretion that all or part of a proceeding should be in person or (ii) a party submits a written request demonstrating good cause for why all or part of the proceeding should be in person and the administrative law judge, hearing officer, or Tax Tribunal Member finds the request should be granted because of accessibility limitations, specific evidentiary issues, or other unique circumstances. To further assist remote hearing participants, the Michigan Tax Tribunal has developed a MTT Video Hearing Guides for Participants manual. This manual contains useful information and best practices relevant to the conduct of remote hearings.

The Michigan Tax Tribunal is a quasi-judicial administrative court that hears tax appeals for all Michigan state and local taxes. The Tribunal is an independent entity that is separate from the Michigan Department of Treasury, Michigan State Tax Commission, Local Units of Government, and Local Boards of Review. The Types of cases we resolve include:

Michigan Property Taxes

Agricultural Property
Commercial & Industrial Property Taxes
Residential Property Taxes
Property Tax Exemptions
Personal Property Taxes
Special Assessment Districts
Poverty Exemptions
Disabled Veteran Exemptions
Principal Residence Exemptions

Michigan Taxes

City Income Tax
Corporate Income Tax
Individual Income Taxes
Sales, Use, and Withholding Taxes
Excise Taxes

The Tribunal is divided into two divisions: the "Entire Tribunal" and the "Small Claims." Except for appeals involving disabled veterans, poverty, principal residence and qualified agricultural exemption appeals, any case may be filed in the Entire Tribunal. Each division has separate forms, rules, and procedures.

Small Claims (SC) Division

The SC Division utilizes an informal hearing process to resolve most of all appeals filed with the Tribunal. Small Claims hearings are generally by telephone and 30 minutes in length. There is no formal record taken of the hearing and parties often represent themselves.

Entire Tribunal (ET) Division

The ET Division utilizes formal hearing process to resolve the more complicated appeals. There is a court reporter who transcribes the hearing, and attorneys typically represent the parties. Entire Tribunal hearings can range in length from one day to two months. Entire Tribunal Hearings are held in the Lansing office or virtually.

Hearings & Case Information

Tribunal hearings are open to the public.