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Michigan Tax Tribunal

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 Michigan 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
  • 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

Entire Tribunal (ET) Division

Hearings & Case Information

The SC Division utilizes an informal hearing process to resolve most 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.

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.

Tribunal hearings are open to the public.

What's New at the Tax Tribunal

New Case Resolution Page Learn about
"Proof of Service"
MTT Newsletters

Alternative dispute resolution processes are now an integral component of many trial courts' case management systems, and litigants are increasingly exploring techniques that can help achieve timelier, cost effective, and mutually satisfactory settlements earlier in the litigation life cycle.

See the new Case Resolution page to learn about Informal Settlement Conferences and Mediation.

A proof of service is a document that a person (party) files with the Tribunal that states they sent a copy of documents (served) on another person (party) as required by law. The Tribunal requires people to use the Proof of Service Form.

See the new Proof of Service page for links to the form and tips on how to file it correctly.
Updated!
Frequently Asked Questions
New Tax Tribunal Rules
Adopted

Prehearing General Calls
(ET Only)

You can now find answers to frequently asked questions based on subtopics.

See the FAQ Home page for complete details.

On September 29, 2023, the Michigan Tax Tribunal adopted new rules, which amended our rules that were last adopted in 2015. This adoption involves changes to almost every Tax Tribunal Rule. Be sure to reference all current Tax Tribunal Rules.

See the Tax Tribunal Rules page for complete information.

No PHGC Issued for March 17-31, 2025

March 3-14, 2025 PHGC

No PHGC Issued for February 18-28, 2025

February 3-14, 2025

January 16-31, 2025

No PHGC Issued for January 2-15, 2025

Mission Statement

To be an administrative tax court that inspires trust in Michigan’s tax system through its accessibility, transparency, and service to the public.

To provide Michigan’s citizens and governmental entities with the opportunity to resolve state and local tax disputes through a fair and impartial hearing.

To render timely, clearly written, quality decisions, from experienced adjudicators, that are based on the evidence submitted in each case and the applicable tax law.