How do I decide whether to elect the Entire Tribunal Division or Small Claims Division?

  • Any and all cases may be filed in the Entire Tribunal Division, with the exception of principal residence and qualified agricultural exemption appeals. Only certain cases may be filed in the Small Claims Division.
  • Property other than residential property may be included in a proceeding before the Small Claims Division if the state equalized or taxable value in dispute is not more than $100,000.00. The Small Claims Division also has jurisdiction over a proceeding involving an appeal of any other tax if the amount of the tax in dispute is $20,000.00 or less, adjusted annually by the inflation rate.
  • All residential property may be filed in the Small Claims Division.