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If you are dissatisfied with the Tribunal's decision you have a few options.
If a Proposed Opinion and Judgment has been issued, you may file exceptions within 20 days of the decision. Exceptions must also be sent to the opposing party who has 14 days to file a response. The request must show that "good cause" exists for the decision to be modified. "Good cause" for a rehearing is defined as an error of law, mistake of fact, or fraud. For more information, see TTR 289.
If a Final Opinion and Judgment has been issued, you may file a written request for rehearing, reconsideration, or file an appeal directly to the Michigan Court of Appeals. A rehearing or reconsideration request must be filed at the Tax Tribunal within 21 days after the decision was issued. A request for rehearing or reconsideration is a motion. In the Small Claims Division, the motion must be accompanied by a $25.00 filing fee unless the property at issue has received a principal residence exemption of at least 50% for the tax year under appeal. In the Entire Tribunal, the motion must be accompanied by the filing fee of $50.00. A copy of the request must be sent to the opposing party. No response can be filed to a Motion for Rehearing or Reconsideration. For more information, see TTR 257.
If a request for a rehearing or reconsideration is denied, the decision may be appealed to the Michigan Court of Appeals as provided by MCL 205.753 and the Michigan Court Rules. You may file an appeal with the Court of Appeals within 21 days of the date of the Tribunal's opinion and judgment. As indicated above, this appeal can also be filed directly after the issuance of a Final Opinion and Judgment.