TAXTRIB
- Important update
Since March 2020, in response to the risks associated with COVID-19, the Michigan Office of Administrative Hearings and Rules (MOAHR) successfully transitioned to the use of remote technology for most administrative hearing proceedings, allowing for proceedings to be held, not only more safely, but also more efficiently for all hearing participants, without compromising MOAHR's organizational mission - to provide a timely, professional, sound, impartial and respectful administrative hearing process consistent with all legal requirements. MOAHR also successfully transitioned to the acceptance of administrative hearing filings by email, where not otherwise authorized by an existing electronic filing system or by a specifically authorized administrative law judge or executive director order. Given the enhanced safety and efficiencies achieved, MOAHR will continue to do so for all hearings and filings through September 7, 2021, as authorized by Rules 121 and 109 of the Mich Admin Code, R 792.10121 and R 792.10109, and by Emergency Rule Amending Rule 101, R 792.10101, with further consideration given thereafter to a permanent transition to remote technology for certain proceedings.
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.
Frequently Asked QuestionsGlossary of Terms
About Us
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