Filing and Serving Papers FAQ

FAQ - Filing Documents, Submitting Evidence, and Serving Papers

These frequently asked questions (FAQs) are intended for potential and current petitioners, respondents, and their representatives, seeking information about the Tribunal and our processes and procedures, and are not legal advice or a substitute for legal counsel. The Michigan Tax Tribunal cannot provide parties legal advice or assistance. If you need legal assistance or advice, you should consult an attorney or other knowledgeable individual.

a. Filing a petition
b. Filing an answer
c. Filing other documents
d. Protecting my privacy
e. Serving documents on the other party
f. Filing a “Proof of Service” form

a. Filing a Petition

How do I begin a case?

The Tribunal's Rules of Practice and Procedure provide detailed instructions about filing a petition in the Entire Tribunal and the Small Claims Division.

In the Entire Tribunal, a case begins by filing an Entire Tribunal petition. There are no petition forms in the Entire Tribunal but the Tribunal has created sample petitions to assist you. In the Small Claims Division, a case begins by filing a Small Claims petition form with the Tribunal. The Entire Tribunal petitions and Small Claims petition forms can be sent to the Tribunal at P.O. Box 30232, Lansing, Michigan 48909. To help ensure that you have met all the requirements of our Rules, the Tribunal recommends that you attach copies of the final notices of assessment being appealed (for non-property tax appeals) or copies of the Assessment Change Notice and the most recent winter and summer Property Tax Bills for each parcel of property under appeal (for property tax appeals). The Tribunal will consider these documents with your petition and will use them to supplement the information provided in your petition.

Cases can also begin in either division by using eFiling. Please visit the eFiling FAQs, for more information on how to electronically file your appeal.

The Tribunal will docket your petition upon receipt and send a Notice of Docket Number to you. You can check the status of your appeal by using the Tribunal's Online Docket Search on the Tribunal's Website.

Where do I file my appeal?

Petitions must be filed with the Michigan Tax Tribunal. Petitions may be sent by mail or designated delivery service to the Tribunal at P.O. Box 30232, Lansing, MI, 48909. Petitions are not accepted by fax. Petitions may also be filed using the eFiling feature.

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

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.

What are the jurisdictional limits for the Small Claims Division?

The residential property and small claims division has jurisdiction over a proceeding in which residential property is exclusively involved. For jurisdictional purposes, "residential property" means any of the following:
(a) Real property exempt under MCL 211.7cc (Principal Residence Exemption).
(b) Real property classified as residential real property under MCL 211.34c.
(c) Real property with less than 4 rental units.
(d) Real property classified as agricultural real property under MCL 211.34c.

Property other than residential property may be included in a proceeding before the residential property and small claims division if the amount of that property's taxable value or state equalized valuation in dispute is not more than $100,000.00. The residential property and small claims division also has jurisdiction over a proceeding involving an appeal of any other tax (non-property or special assessments) over which the tribunal has jurisdiction if the amount of the tax in dispute is $20,000.00 or less, adjusted annually by the inflation rate. (See the exact amounts below.) "Inflation rate" means the inflation rate multiplier that is announced in an annual State Tax Commission bulletin.
2009 - $20,000 x 1.044 = $20,880 or less
2010 - $20,880 x 0.997 = $20,817 or less
2011 - $20,817 x 1.017 = $21,171 or less
2012 - $21,171 x 1.027 = $21,743 or less
2013 - $21,743 x 1.024 = $22,265 or less
2014 - $22,265 x 1.016 = $22,621 or less
2015 - $22,621 x 1.016 = $22,983 or less
2016 - $22,983 x 1.003 = $23,052 or less
2017 - $23,052 x 1.009 = $23,259 or less
2018 - $23,259 x 1.021 = $23,747 or less
2019 - $23,747 x 1.024 = $24,316 or less
2020 - $24,316 x 1.019 = $24,778 or less
2021 - $24,778 x 1.014 = $25,124 or less
2022 - $25,124 x 1.033 = $25,953 or less
2023 - $25,953 x 1.079 = $28,003 or less
*This information is codified in MCL 205.762.

When should I file my petition?

The tax laws set forth the different time limits for filing petitions in different kinds of cases. The notice giving rise to the appeal usually provides the number of days that you will have to file a petition. The Tribunal cannot extend the time for filing a petition.

How does the Tribunal determine the filing date?

To determine the filing date of a document mailed to the Tribunal through the United States Postal Service, the date the envelope is postmarked by the USPS is the filing date. Appeals or filings sent by designated delivery services, (i.e., FedEx or UPS) will be considered filed as of the date the document was given to the delivery service as indicated by the receipt date on the package. If the document is filed in-person the date the document is received (i.e., hand delivered) at the Tribunal will be the filing date. See TTR 219 for more information.

Cases can also begin in either division by using eFiling. Please visit the eFiling page, for more information on how to electronically file your appeal.

What will happen if I file an incomplete petition or file a petition without the required attachments?

The Tribunal will contact you in writing if there are defects in your petition form and will allow you time to correct the defect. If you do not timely correct the defect, your petition may be dismissed. To guarantee that your petition is complete, you should attach copies of the final notices of assessment being appealed (for non-property tax appeals), or copies of the Assessment Change Notice and the most recent winter and summer Property Tax Bills for each parcel of property under appeal (for property tax appeals). The Tribunal will consider these documents with your petition and will use them to supplement the petition.

What can happen if I fail to comply with the Tribunal's orders?

The Tribunal will contact you in writing if there are defects in your petition form and will allow you time to correct the defect. If you do not timely correct the defect, your petition may be dismissed. To guarantee that your petition is complete, you should attach copies of the final notices of assessment being appealed (for non-property tax appeals), or copies of the Assessment Change Notice and the most recent winter and summer Property Tax Bills for each parcel of property under appeal (for property tax appeals). The Tribunal will consider these documents with your petition and will use them to supplement the petition.

Are there size limits to e-filing or e-mail attachments?

Yes. Submissions via e-filing may be up to 42 MB in size and submissions via e-mail may be up to 25 MB in size.

What happens after I file my petition?

You will receive a Notice of Docket Number in both the ET and SC divisions.

In the Entire Tribunal division, you are then required to serve your petition, with noted docket number, on the opposing party and other entities, as required by TTR 221.

In the Small Claims division, the Notice of Docket Number alerts the opposing party to file the answer. At this point, you may file evidence/documentation. (You are required to submit copies to the opposing party, too).

b. Filing an Answer

When do I have to file the answer?

In the Entire Tribunal Division, the answer must be filed within 28 days from the date of service of the petition.

In the Small Claims Division, the answer must be filed within 28 days after the Tribunal issues the Notice of Docket Number.

What will happen if I file an incomplete answer or file an answer without the required attachments?

You may be placed in default. If you are placed in default, the Tribunal will issue an order of default identifying the defect that must be cured (corrected) and provide a timeframe to correct the deficiency. If you fail to cure your default, the Tribunal may issue an order extending the time to cure the default or may dismiss the case or schedule a default hearing.

c. Filing other documents and evidence

What is the Tribunal's mailing address?

U.S. Postal Mailing Address:
Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909

Overnight Carrier Address (UPS, FedEx, DHL Deliveries):
Michigan Tax Tribunal
2nd Floor Michigan Tax Tribunal
2407 N. Grand River Avenue
Lansing, Michigan 48906

Can I fax or e-mail my petition, answer, evidence or other documents to you?

The Tribunal only accepts the following submissions via email.

Appearances,

Same-day Emergency Requests regarding a scheduled prehearing or hearing,

Stipulated (joint) Withdrawals,

Stipulation Notifications,

Updates to Contact Information,

Valuation Disclosures if filed with Motion to Withhold,

Entire Tribunal Exhibits (excluding rebuttal Exhibits),

Mediator Applications, and

Mediation Status Reports

d. Protecting my privacy

How do I protect my privacy?

To ensure your privacy, please remove or cover-up your social security, driver’s license, state issued personal identification card, passport or financial account numbers, date of birth, or any other personal information before mailing or electronically filing the documents.

Who is responsible for redacting documents (blacking out sensitive information)?

The person submitting documents including personal identifying information is responsible for removing or covering up social security, driver’s license, passport or financial account numbers, or date of birth, before mailing or electronically filing the documents. Note that MCR 1.109(D)(1)(g) prohibits a person from filing a document that contains another person’s social security number.

Can I request the Tribunal redact my previously-filed documents?

A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact personal identifying information contained in a previously-filed document by submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of the website.

How do I update my contact information with the Tribunal?