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Entire Tribunal

Entire Tribunal Division

The ET Division utilizes formal hearing process to resolve the more complicated appeals. There is a court reporter who transcribes the hearing, and attorneys typically represent the parties. Entire Tribunal hearings can range in length from one day to two months. Entire Tribunal Hearings are held in the Lansing office or virtually.

ET Appeal Process

1. Starting the Appeal

An appeal is started by e-filing a petition or by filing a petition by mail. The Tribunal's e-filing system is the most efficient way to initiate an appeal. Through the Tribunal's e-filing system, users can file a petition to initiate an appeal, respond to an appeal, file Stipulations for Entry of Consent Judgment, motions, and other documents, and pay required filing fees. To participate in the Tribunal's e-filing system, users or their attorneys or authorized representatives are required to register and create an account, using a valid email address.

2. A Docket Number is Assigned
The Tribunal will send a Notice of Docket Number to Petitioner. This will put Petitioner on notice to serve the petition with the docket number included upon the Respondent within 45 days of the issuance of the Notice. A Proof of Service of Petition shall also be filed with the Tribunal within 45 days of the issuance of the Notice evidencing the service of the petition. For property cases, consult the Tax Tribunal Act MCL 205.735a (see the Michigan Legislature website) for the appropriate parties to serve.

3. Prehearing General Call (PHGC)

Property tax cases will be placed on a Prehearing General Call (PHGC) list that sets important deadlines for the parties with the most important being the date for the filing and exchange of valuation disclosures and prehearing statements and the timeframes for discovery. Also, within that notice will be a two-week timeframe that the Tribunal will schedule a Prehearing Conference Call to discuss the scheduling of deadlines in the case.

Non-property and exemption cases will not be placed on the Prehearing General Call, but instead the Tribunal will notify the parties of a Status Conference to discuss deadlines in the case.

4. Prehearing Conference

A prehearing conference shall be held in all contested cases before the Entire Tribunal for scheduling a hearing in the contested case.

The purposes of the prehearing conference are as follows:
(a) To specify, in a property tax appeal, the present use of the property, the use for which the property was designed, and the classification of the property.
(b) To specify all sums in controversy and the particular issues to which the relate.
(c) To specify the factual and legal issues to be litigated.
(d) To consider the formal amendment of all petitions and answers or their amendment by prehearing order, and if desirable or necessary, to order that the amendments be made.
(e) To consider the consolidation of petitions for hearing, the separation of issues, and the order in which issues are to be heard.
(f) To consider all other matters that may aid in the disposition of the contested case.
(g) Set deadlines for submission of exhibits and exhibit lists.
(h) Set deadline for Petitioner to select and retain a court reporter.

5. Hearing

You will receive a Notice of Hearing and Summary of Prehearing Conference. The notice will provide the date, time, and location of the hearing.

Hearings are formal (similar to circuit court proceedings) with a formal transcript, opening statements, direct and cross examination of witnesses, subject to objections, the submission of evidence also subject to objection, and closing arguments.

6. Opinion and Judgment

If the presiding judge is a Tribunal member, the Opinion and Judgment will be a Final Opinion and Judgment. The parties may file a motion for reconsideration or appeal the Final Opinion and Judgment to the Michigan Court of Appeals, as provided by Michigan Rules of Court (see Michigan Court's website)

If the presiding judge is a Hearing Officer or Administrative Law Judge, the Opinion and Judgment will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment. A copy of those exceptions must be sent to the opposing party. The opposing party will have 14 days to respond to the exceptions. If after 20 days no exceptions are filed a Tribunal Member will review the case and issue a Final Opinion and Judgment. If exceptions are timely and properly filed, after the time for a response a Tribunal Member will review the file and issue a Final Opinion and Judgment.

ET Petition Forms

ET Answer Forms

ET Stipulation Forms

ET Other Forms

ET Quick Resources