Pursuant to MOAHR Administrative Hearing Standard 2022-1 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 no longer accepting emailed pleadings and documents. The Tribunal will still accept the following submissions via email: (i) Appearances, (ii) Same-day Emergency Requests regarding a scheduled prehearing or hearing, (iii) Stipulated (joint) Withdrawals, (iv) Stipulation Notifications, (v) Updates to Contact Information, and (vi) Valuation Disclosures if filed with Motion to Withhold.
Effective immediately, our new designated delivery address for overnight carriers is 2nd Floor MOAHR 2407 N. Grand River Ave Lansing, Michigan 48906. The location address remains at 611 W. Ottawa, 4th Floor Lansing, Michigan 48933, as does our USPS mailing address at Michigan Tax Tribunal, P.O. Box 30232 Lansing, Michigan 48909.
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.
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