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:
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.