Frequently Asked Questions - Small Claims Hearings
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. Representation
b. Before the Hearing
c. At the Hearing
d. After the Hearing
a. Representation
Can I represent myself at the Tribunal or do I need an attorney?
You can represent yourself at the Tribunal or have an attorney or agent represent you. Only you can decide whether you need an attorney or agent to help with your case. The Tribunal can not provide you with the name of any attorney or agent, or recommend any attorney or agent to help with your case.
If you have hired an attorney or agent to represent you in the Entire Tribunal, the attorney or agent must sign the petition or answer or file an appearance. If you have hired an attorney or agent to represent you in the Small Claims division, the attorney or agent must sign the petition or answer form and be identified in the authorized representative section of the petition form or alternatively file an appearance. If you do not have an attorney or agent, leave section 2 blank, and sign the completed form yourself. More information on the filing of an appearance is available in TTR 229.
If I represent myself, what are my responsibilities?
Like an attorney or agent, you should research the legal and factual issues involved in your case, know the Tribunal's Rules that apply to your case, and gather evidence.
As the petitioner, in a property tax matter, you have the burden of establishing the true cash value of your property, or, in a non-property tax matter, of showing that the assessment is erroneous. The evidence you gather and the testimony you provide will determine whether you have established your property's true cash value or shown that the assessment was erroneous.
Though the Tribunal procedures do not require you to be an attorney, the law does require that you comply with the Tribunal's Rules.
b. Before the Hearing
I have received a copy of the Small Claims answer form from the respondent. What do I do now?
Once the Tribunal receives the completed answer form and attachments, the Tribunal will schedule your Small Claims case for hearing. All parties will receive a Notice of Hearing approximately 45 days before the date of the scheduled hearing advising them of the date, time and location of the hearing. If you have evidence that you wish to introduce at the hearing, the evidence must be filed with the Tribunal and copies provided to the other party at least 21 days before the date of the scheduled hearing or the evidence may not be allowed.
What is a Tax Tribunal hearing?
An informal proceeding conducted by a Tribunal Member or Administrative law judge (“ALJ”) during which the parties and other witnesses present testimony and evidence in support of their separate contentions.
When will the hearing be scheduled?
Small Claims hearings are scheduled after the Notice of Docket has been issued, the answer has been filed and all defects have been corrected.
Where will my hearing be held?
Small Claims property tax matter hearings may be heard by telephone, held virtually, or are held in the county where the property is located, or in an adjoining county.
How will I be notified of the hearing?
The Tribunal will send both the petitioner and the respondent a notice of hearing approximately 30 to 45 days before the date of the scheduled hearing. The Tribunal does, however, have the authority to issue a notice of hearing 14 days before the date of the scheduled hearing. The notice will indicate the date, time, and location of the hearing.
What happens at a Small Claims hearing before the Tribunal?
Small Claims hearings are approximately thirty minutes in length. The petitioner provides testimony in support of his or her case, followed by the respondent's testimony. The Tribunal hearing officer may then question the parties. You will not receive a decision at the time of the hearing. A written decision will be issued to the parties at a later date.
What if I can't attend the hearing on the date on which it is scheduled?
If you cannot attend the hearing on the scheduled date, you must contact the Tribunal in writing to request an adjournment of the hearing. A request for adjournment is considered a motion and requires a $25.00 fee for the filing of the motion in the Small Claims Division if a fee was owed for the filing of the petition. Motions to Adjourn are not accepted by fax. Rather, motions must be mailed to the Tribunal at P.O. Box 30232, Lansing, Michigan 48909, sent by other carriers to 2407 N Grand River Ave, Lansing MI 48906, hand delivered to the Tribunal at 611 W. Ottawa St, Lansing, MI 48933, or filed using the Tribunal's e-filing system.
You should inform the Tribunal as soon as you know that you cannot attend the hearing. If your request to adjourn the hearing date is received at least 21 days before the scheduled hearing, the Tribunal may grant the request if it finds that good cause exists for an adjournment. Further, the motion may not be granted. A motion is a request and merely submitting a request for adjournment does not automatically result in the granting of the request. If the motion is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. If the motion is granted, the parties may be precluded from submitting any further documents.
In the Small Claims Division, you may also request that your case be "heard on the file" and determined on the evidence you already submitted. If you are unable to attend a hearing, you may submit a written Hear on File request asking to have your case “heard on the file” based on the documents you have timely submitted. Such requests are routinely granted if received prior to the hearing. If the request is granted, the Tribunal will conduct the hearing to take the testimony of the opposing party and render a decision based on that testimony and the documents timely submitted by both parties. If a request is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing.
How can I prove to the Tribunal that my property assessment is excessive?
Because the Tribunal is an administrative court and must be impartial and fair, we cannot give you legal advice or tell you how to prepare your evidence or comment on your evidence.
The law indicates that the petitioner has the burden of establishing the property's true cash value as of the relevant tax date (December 31, 2014, for the 2015 tax year). True cash value or fair market value means the price a willing buyer will pay and a willing seller will accept in an independent sale.
NOTE: Please do not send original documents as the Tribunal is required to maintain a complete case file and cannot return documents submitted into evidence.
What are the requirements for the submission of evidence in a Small Claims matter?
TTR 289 of the Tribunal's Rules of Practice and Procedure requires that:
(1) A copy of all evidence, other than rebuttal evidence, to be offered in support of a party’s contentions must be filed with the tribunal and served on the opposing parties not less than 21 days before the date of the scheduled hearing, unless otherwise ordered by the tribunal. Failure to comply with this subrule may result in the exclusion of the valuation disclosure or other written evidence at the time of the hearing because the opposing parties may have been denied the opportunity to adequately consider and evaluate the valuation disclosure or other written evidence before the date of the scheduled hearing. If a valuation disclosure or other written evidence is excluded, the tribunal shall indicate the basis of the exclusion in the decision.
(2) Service of the evidence must be made on the opposing parties unless an attorney or authorized representative has entered an appearance in the contested case on behalf of an opposing party and then service must be made on the attorney or authorized representative for that party.
(3) If a party wishes to submit rebuttal evidence to the tribunal and the opposing parties less than 21 days before the date of a scheduled hearing, the party shall, if the hearing is in-person, bring multiple copies of that evidence to the hearing, including 1 copy for the presiding judge and 1 copy for each opposing party. If the hearing is by telephone or video conference, the party shall submit the evidence to the tribunal and the opposing parties by email in advance of the commencement of the hearing.
The purpose of this rule is to avoid surprise and to provide both parties an opportunity to review and prepare a response to the other party's evidence before the hearing.
All documents, including documents for additional tax years, must be submitted to the Michigan Tax Tribunal and to the opposing party even if these documents were provided to the local Board of Review. At a minimum, Respondent must provide the Tribunal with the assessed and taxable values for each parcel under appeal for each tax year at issue. Please note that property record cards are considered evidence and must be submitted 21 days prior to the hearing. If the documents are not submitted 21 days prior to hearing they may not be considered. Sometimes, the Tribunal may accept evidence that was not timely submitted to the opposing party if the Tribunal concludes that the late submission of the evidence does not harm (prejudice) the other party's ability to respond. The hearing referee or judge will make these determinations on a case-by-case basis. PLEASE NOTE: In a property tax appeal, Petitioner has the burden of proof in establishing the subject property’s true cash value (market value) and taxable value.
How do I withdraw my appeal?
A petitioner may request to withdraw their appeal and have their case dismissed. Such a request must be made in writing and is considered to be a motion. There is no fee to file a Motion to Withdraw in either the Entire Tribunal or Small Claims Division. See TTR 223 and TTR 269. The Tribunal Rule governing Motions to Withdraw is TTR 237. This rule indicates that after the answer or first responsive motion has been filed, the request to withdraw must be filed in order to give the opposing party an opportunity to respond. Given this requirement, a Motion to Withdraw must be filed with the Tribunal and served upon the opposing party at least 21 days in advance of the hearing or prehearing conference, unless Petitioner has obtained the consent of Respondent. If the parties agree to the withdrawal, the Tribunal will allow a letter of withdrawal (rather than a formal motion) with an attached fax or email from Respondent shows their agreement with the withdrawal. A more formal Motion with written concurrence, or a Joint Motion, will be acceptable to the Tribunal as well.
Please note that filing a Motion to Withdraw is a request and the withdrawal of the case is not automatic. Unless the parties agree as indicated above, the Motion may be denied if it is not filed at least 21 days in advance of a scheduled hearing. In addition, if an objection to the withdrawal cites good cause, the Tribunal may deny the withdrawal request and order the case to proceed to hearing. In property tax situations where a respondent objects to the withdrawal because it believes the subject property is under assessed, respondent becomes the moving party and bears the burden of proof.
Motions to Withdraw are not accepted by fax. Rather, motions must be mailed to the Tribunal at P.O. Box 30232, Lansing, Michigan 48909, sent by other carriers to 2407 N Grand River Ave, Lansing MI 48906, hand delivered to the Tribunal at 611 W. Ottawa St, Lansing, MI 48933, or filed using the Tribunal's e-filing system. If it is a Joint Motion to Withdraw or a Motion to Withdraw with concurrence it may be emailed to taxtrib@michigan.gov.
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c. At the Hearing
Can a member of the public attend any scheduled in-person hearing?
All hearings are open to the public. Hearings are listed on the Hearings Calendar. For in-person hearings, simply go to the designated location at the time of the hearing and sit in the audience section.
Are telephonic and video conference hearings open to the general public?
All hearings, even telephonic and video conferencing hearings, are open to the public. These hearings are listed on the Hearings Calendar. For telephonic and video conference hearings, call or email the Tribunal for information. To ensure timely admittance, we recommend that you email the Tribunal at least an hour before the start time of the hearing. The Tribunal’s email address is taxtrib@michigan.gov.
d. After the Hearing
How do I find out the status of my appeal?
The best way to find out the status of your appeal is to access the Tribunal's Docket Search. You can find this feature on the Tribunal's home page or by clicking Tribunal's Docket Search.
After the hearing, may I provide the Tribunal additional evidence about my case?
No. The Tribunal can only consider evidence timely and properly filed prior to or, in limited circumstances, at hearing.
What if I am not satisfied with the decision?
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 291.
If a Final Opinion and Judgment has been issued, you may file a motion for reconsideration with the Tribunal or file a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed at the Tax Tribunal within 21 days from the date of entry of the final decision. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee.
What if the respondent does not comply with the Tribunal's decision?
Tribunal decisions are enforceable by application to your local circuit court, which may order costs to be reimbursed.
How much is my tax refund?
The Tribunal cannot assist either party in the calculation of tax refunds.
The Tribunal Ordered that I receive a refund, but it has not been issued. What should I do?
The Tribunal is a quasi-judicial administrative agency and therefore has no authority to enforce its orders.
I want to request a transcript or hearing recording of a Small Claims hearing, what should I do?
A formal record of a Small Claims proceeding is not required, under MCL 205.762, and a “formal transcript shall not be taken for any . . . case . . . in the small claims division, unless otherwise provided by the Tribunal,” under TTR 267.
For a digital copy of a Tax Tribunal Small Claims hearing recording please follow these steps:
- visit LARA
- go to Contact Us.
- click on "Submit a FOIA Request."
- Detailed steps are outlined in the Hearing Recording Fact Sheet.
If a Tax Tribunal case is appealed to the Michigan Court of Appeals and a certified record is requested, the Tax Tribunal’s certified record will not include a transcript of the hearing recording since there is no formal record or formal transcript taken in the Small Claims division. The Michigan Court Rules specify that the appellant is responsible for obtaining and filing the transcript of the hearing recording. MCR 7.109(B). If you want to create a written transcript from the digital recording, you must obtain your own. The Michigan Tax Tribunal does not produce or pay for transcripts. All questions regarding the processing, pricing, and certification of the transcript should be directed to the certified transcription/court reporting firm that you choose to use.
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