You can settle your tax matter at any time. You should contact the opposing party before the hearing date and ask if he or she is willing to discuss settlement of your appeal. If you reach a settlement, you must file a written agreement (stipulation) signed by both parties, which provides the original and revised values. Forms are available, see stipulation forms. In the Small Claims division, there is a $25.00 fee for the filing of the stipulation. The fee is waived if you are appealing the valuation of your property in Small Claims and the property under appeal has received a principal residence exemption of at least 50% or more for the tax years under appeal. In the Entire Tribunal, there is a $50.00 fee for filing a stipulation. For more information on fees click filing fees.
If you settle your case and you have a hearing scheduled, you must contact the Tribunal to advise us of the settlement. If you do not contact the Tribunal, and fail to appear for your hearing, your case may be dismissed. Specifically, the parties are required to submit a copy of the stipulation signed by all parties no later than 4:30 p.m. on the business day immediately preceding the day of the scheduled hearing. The failure to submit a copy of the signed stipulation by 4:30 p.m. on the preceding business day will require the parties to attend the hearing scheduled for the next day even though the case has settled. This submission may be made via email to taxtrib@michigan.gov. Our contact information is located at 'Contacting the Tribunal'.
In the Small Claims division, failure to attend the hearing could result in the dismissal of the case or the conducting of a default hearing. See TTR 275 and TTR 231. In the Entire Tribunal, failure to attend the prehearing conference or hearing could result in the dismissal of the case or the conducting of a default hearing. See TTR 247 and TTR 231.