• Important update

    Temporary Suspension of In-Person Hearings - Consistent with Governor Whitmer’s Executive Order 2020-132, it is necessary to extend the suspension of all in-person administrative hearings through July 31, 2020, subject to further extension if warranted by the circumstances. (MOAHR Policy and Procedure No. 15)

    Please note that due to state layoffs and resulting staff constraints, beginning on Friday, May 22, and continuing for every Friday through July 25, 2020, there will be a reduced number of personnel available at the Tax Tribunal office to answer emails. These restrictions will also be in effect on Monday, May 25, 2020, and Thursday, July 2, 2020.

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.

    *The parties are responsible for redacting all confidential or sensitive information from all documents submitted to the Tribunal.*

    Frequently Asked Questions
    Glossary of Terms