TAX_TRIB

• Important update

   

  To reduce the risk of both the transmission and a resurgence of COVID-19, it is necessary to continue to conduct administrative hearings by remote means. 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 March 1, 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.

   

  In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper.

  A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website. 

  Frequently Asked Questions

  Glossary of Terms

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