What are the Tribunal's fees for filing a petition or a motion in Small Claims?
There is no fee for the filing of a Small Claims Division property tax appeal if the subject property has a principal residence exemption (formerly homestead exemption) of at least 50% for the tax year(s) at issue. Otherwise, the Tribunal's fees for filing a petition vary according to the amount of state equalized or taxable value in dispute for property tax appeals. See TTR 267. If filing multiple appeals or petitions, please note that a separate payment (i.e., cash, check, money order, or other draft payment) must be made for each individual appeal or petition. See TTR 205.
If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is:
|$100,000.00 or less||$125.00*|
|$100,000.01 to $500,000.00||$200.00*|
|More than $500,000.00||$300.00*|
If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is:
|$100,000.00 or less||$250.00*|
|If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is greater than $100,000 the appeal does not qualify for Small Claims therefore an Entire Tribunal petition must be filed.|
|*Plus $25.00 for each vacant, contiguous parcel being appealed, not to exceed $1,000.00.|
Please note that a property's state equalized value represents 50% of the property's true cash value (i.e., the property's usual selling price) and the amount in contention is the difference between the property's state equalized value as determined by the Board of Review or on the assessment roll and the state equalized value as contended by the taxpayer.
The fee for filing a non-property tax appeal petition or a special assessment petition is $100.00.
The fee for filing an appeal of a denial of a principal residence exemption or a qualified agricultural exemption is $25.00.
Regular motion fees are $25.00.