Tribunal Operations and Procedures FAQ

Frequently Asked Questions - Tribunal Operations & Procedures

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. About the MTT
b. Rules
c. Accommodations
d. Parking
e. Fees

a. About the MTT

What is the Michigan Tax Tribunal?

The Michigan Tax Tribunal is a quasi-judicial administrative court that hears tax appeals for all Michigan state and local taxes. The Tribunal is an independent entity that is separate from the Michigan Department of Treasury, Michigan State Tax Commission, Local Units of Government, and Local Boards of Review.

The Tribunal consists of seven members representing a cross-section of tax disciplines, such as attorneys, a certified public accountant, an assessor, an appraiser, etc.

What is the difference between a Tribunal Member and an Administrative Law Judge?

A Tribunal Member is a judge appointed to the Tribunal by the Governor for a four-year term. An Administrative Law Judge is any person assigned by the hearing system to preside over and hear a contested case or other matter assigned, including, but not limited to, tribunal member, hearing officer, presiding officer, referee, and magistrate.

You may call the Tribunal. See the Tribunal's Contact Information. You can also use our online Docket Search to check the status of your case. We update our Website regularly to provide educational information that helps taxpayers represent themselves.

Because the Tribunal is an administrative court and must be impartial and fair, we may not always be able to answer questions.

Please remember:

• Tribunal staff cannot advise you of which division to file a petition.
• Tribunal staff cannot advise you of how to complete a petition.
• Tribunal staff cannot give you legal advice.
• Tribunal staff cannot tell you whether or not you should appeal your case to the Tribunal.
• Tribunal staff cannot give you an opinion about what will happen if you come to the Tribunal.
• Tribunal staff cannot recommend a lawyer.
• Tribunal staff cannot tell you how to prepare your evidence or comment on your evidence.
• Tribunal staff cannot talk to the Member or ALJ for you about what will happen in your case.
• Tribunal staff cannot let you talk to the Member or ALJ assigned to your case.

b. Rules

Where can I find the Tribunal Rules?

View Tribunal Rules.

The Tax Tribunal Act is the law that created the Michigan Tax Tribunal and dictates its powers and how it operates. View the Tax Tribunal Act

Where can I find the Michigan Court Rules?

The Michigan Court Rules are adopted by the Michigan Supreme Court to govern Michigan's legal system. A copy of the most recent rules can be found at Michigan Court Rules (“MCR”). If an applicable entire Tribunal rule does not exist, MCR 1.101 et seq, MCL 24.271 to 24.287, and MCL 24.321 to 24.328, govern.

How does the media request to attend a hearing?

View Media Policy

c. Accommodations

To I request assistance with speech or hearing to participate in or observe a hearing:

You may request a disability accommodation by filling out the Disability Accommodation Form or by contacting the Tribunal at (517) 335-9760.

To request a language interpreter for my hearing:

You may complete a Request for Foreign Language Interpreter Form to request an interpreter be present at your hearing. You may submit the form via e-filing, submit a hardcopy by mail it to: Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909, or by hand delivery to: 611 W Ottawa St, Lansing, MI 48933. Please identify your case by docket number and identify the language needed (also the dialect and region, if necessary). For further assistance please call the Tribunal at (517)335-9760.

To request disability accommodations to effectively participate in a hearing or the hearing process:

You may request a disability accommodation by filling out the Disability Accommodation Form or by contacting the Tribunal at (517) 335-9760.

d. Parking

How do I request handicap parking for a hearing at the Tax Tribunal?

Contact the Tribunal at 517-335-9760, email taxtrib@michigan.gov requesting handicap parking. When making the request, you will need the following information:

• Year, make and model of vehicle;
• Name of person attending;
• Time and date of hearing.

This request needs to be done at least five (5) business days before the hearing.

e. Fees

If paying by mail, please make your check or money order payable to the State of Michigan. Mail it to: Michigan Tax Tribunal P.O. Box 30232, Lansing, Michigan 48909, send by other carriers to 2407 N Grand River Ave, Lansing MI 48906, or hand delivered to the Tribunal at 611 W. Ottawa St, Lansing, MI 48933.

If using e-filing, you will be able to make payment by credit card at the time of filing.

Please do not send payment for your taxes to the Tribunal. Only the fees for the Tribunal hearings are due at the Tax Tribunal. Any taxes due should be sent to the address provided with your tax bill.

If you are making a payment in response to an NNA, Motion for Reconsideration, or default cure, payments cannot be e-filed and must be mailed to the address listed above, or alternatively a check or money order may be hand delivered to our physical address.

Is there any way to have Tax Tribunal fees waived?

Although the Tribunal does not typically waive required filing fees, you can request a waiver by completing a Fee Waiver Request Form, indicating the reasons for your request to waive the fees.

What are the Tribunal's fees for filing a petition or a motion in Small Claims?

Filing fees are pursuant to TTR 269, which states:

(1) There is no fee for the filing of a property tax appeal petition or motion in a small claims division contested case disputing a property’s state equalized or taxable value or exemption from ad valorem taxation, if the property has, at the time of the filing of the petition, a principal residence exemption of at least 50% for all tax years at issue.
(2) There is no fee for the filing of a property tax appeal petition or motion in a small claims division contested case disputing the denial of a poverty exemption or disabled veterans exemption.
(3) For all other small claims contested cases, the following fees must be paid to the tribunal for the filing of all petitions and motions in each contested case. If a petition or motion is filed by mail, delivery, or through the tribunal’s e-filing system, the fee must be paid upon filing. If a motion is filed by email, the fee must be paid within 14 days after the date of the emailed filing. For purposes of this rule, a motion includes a stipulation for entry of a consent judgment. The fees are, unless otherwise ordered by the tribunal, as follows:
(a) The fee for filing a property tax appeal petition contesting a property’s state equalized or taxable value or exemption from ad valorem taxation for property defined as residential property under section 762 of the tax tribunal act, MCL 205.762, is 50% of the filing fee provided in R 792.10217(a). If the petition contains multiple, contiguous parcels of property owned by the same person, there is an additional $25.00 fee for each additional parcel, not to exceed a total filing fee of $1,000.00. For purposes of this subdivision, the contiguous parcels must be located in a single assessing unit.
(b) The fee for filing a property tax appeal petition contesting a property’s state equalized or taxable value or exemption from ad valorem taxation for property that is not defined as residential property under section 762 of the tax tribunal act, MCL 205.762, is the fee provided in R 792.10217(a).
(c) The fee for filing a property tax appeal petition contesting the denial of a principal residence or qualified agricultural exemption is $25.00.
(d) The fee for filing a property tax appeal petition contesting a special assessment or a non-property tax appeal petition is $100.00.
(e) The fee for filing a property tax appeal petition contesting the classification of property is $75.00.
(f) The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $50.00.
(g) The fee for filing a motion to withdraw a petition or a motion to have the hearing conducted on the file, by telephone, by video conference, or in-person for the moving party is $0.00.
(h) The fee for the filing of a stipulation or motion by an attorney or authorized representative who has entered an appearance in a proceeding to withdraw from or be substituted for in that proceeding is $0.00.
(i) The fee for the filing of a stipulation agreeing to participate in mediation is $0.00.
(j) The fee for the filing of all other motions is $25.00.
(k) The fee for the filing of multiple motions in a single document is the largest fee that would be charged if each motion is filed separately.

If I pay using a credit card, will I receive a receipt/confirmation of payment?

Yes, after your credit card payment is accepted you will receive a confirmation of payment by e-mail.

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2. E-filing

View our MTT E-filing User Guide.

3. Representation

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 cannot provide you with the name of any attorney or agent or recommend any attorney or agent to help with your case.

If you have retained an attorney or agent to represent you in the Entire Tribunal, that representative must sign the petition, answer, or file an appearance.

If you have retained an attorney or agent for a matter in the Small Claims division, the representative must sign the petition or answer form and be listed in the “authorized representative” section of the petition or alternatively may file an appearance.

In Small Claims, if you are not represented by an attorney or agent, leave section 2 blank and sign the completed form yourself.

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, you have the burden 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.

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4. Document submission, service, and issue

a. Filing a Petition

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 Division, a case begins by filing an Entire Tribunal petition. There is not a required petition form in the Entire Tribunal Division, however the Tribunal has created sample petitions to assist you which are available on this website under ET forms.

In the Small Claims Division, a case begins by filing a Small Claims petition form with the Tribunal. Small Claims petition forms are available on this website under SC forms.

Entire Tribunal petitions and Small Claims petition forms can 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. Please see the MTT E-File User Guide for more information on e-filing.

When filing in the Small Claims Division, for all tax appeals, the petitioner is required to include with their petition a copy of the notice giving rise to the appeal, i.e., notice taken by the Bord of Review, uncapping notice, PRE denial notice, final assessment notice, etc., as required by TTR 279.

Petitions are docketed in the order in which they are received. Once your petition has been docketed, you will be issued a Notice of Docket Number, sent using the method of communication you selected on your petition. It is the responsibility of each party to set an appropriate spam filter and clean out their email accounts on a regular basis to receive orders and decisions rendered by the Tribunal. You can check the status of your appeal by using the Docket Search option on the Tribunal's Website.

Entire Tribunal petitions and Small Claims petition forms can 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. Petitions are not accepted via email or fax.

All cases may be filed in the Entire Tribunal Division, with the exception of disabled veteran appeals and principal residence/qualified agricultural exemption appeals. All residential property tax appeals can 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 amount of tax 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.

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
2024 - $28,003 x 1.051 = $29,431 or less
2025 - $29,431 x 1.031 = $30,343 or less
2026 - $30,343 x 1.027 = $31,162 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 225 for more information.

Cases can also begin in either division by using e-filing. Please visit the MTT E-Filing User Guide or the E-filing 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 issue an order of default if there are defects with your petition and will allow you time to correct the defect. If you do not timely correct the defect, your petition may be dismissed.

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

The Tribunal will issue an order of default if there are defects in your petition and will allow you time to correct the defect. If you do not timely correct the defect, your petition may be dismissed.

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?

Petitions are docketed in the order in which they are received. Once your petition has been docketed, you will be issued a Notice of Docket Number, sent using the method of communication you selected on your petition.

In the Entire Tribunal Division, you are required to serve your petition, with noted docket number, on the opposing party and parties in interest, and file proof evidencing the service of the petition on the parties in interest to the Tribunal. See our Proof of Service page for more information.

In the Small Claims Division, the Notice of Docket Number alerts the respondent to file the answer. At this point, you may file evidence/documentation. You are required to submit copies of all evidence/documentation to the opposing party and provide the Tribunal with proof of service. Please see our Proof of Service page for more information.

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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.

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 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.

1. Appearances,
2. Same-day Emergency Requests regarding a scheduled prehearing or hearing,
3. Stipulated (joint) Withdrawals,
4. Stipulation Notifications,
5. Updates to Contact Information,
6. Valuation Disclosures if filed with Motion to Withhold,
7. Entire Tribunal Exhibits (excluding rebuttal Exhibits),
8. Mediator Applications, and
9. Mediation Status Reports

d. Protecting my privacy

How do I protect my privacy?

To ensure your privacy, please remove or cover-up (redact) all Personal Protected Information (PPI) i.e., social security numbers, driver’s license numbers, state issued personal identification numbers, passport numbers, financial account numbers, date of birth, or any other personal information before mailing or electronically filing the documents.

Who is responsible for redacting documents?

The person submitting documents including PPI is responsible for removing or covering up all social security numbers, driver’s license numbers, state issued personal identification numbers, passport numbers, financial account numbers, date of birth, or any other personal information 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 PPI contained in a previously filed document by submitting a Request for Redactions (party) or Request for Redactions (non-party).

How do I update my contact information with the Tribunal?

You may submit a notice accompanied by proof of service on the opposing party, by e-filing, mail, or email identifying the change in your contact information.

e. Serving documents on the other party

Can the parties opt out of electronic service from the Tribunal once they have elected to e-file?

Yes. A party may opt out of electronic service from the Tribunal by submitting a written request.

f. Filing a “Proof of Service”

View our Proof of Service page.

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5. Mediation

What is mediation?

Mediation is an alternative to a hearing and a settlement process. It is process in which a mediator facilitates communication between parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement.

Is mediation voluntary?

Yes, mediation is voluntary. The Tribunal cannot refer a case to mediation.

Is a mediator like a judge?

No. A mediator cannot provide any legal advice and cannot make a decision in your case. A mediator will facilitate the conversation and settlement negotiations between the parties.

Who can attend mediation sessions?

The parties to the appeal, the parties’ attorney or authorized representative, anyone else involved in the dispute or may have to be bound by the Consent Judgment, if the case is settled.

How do I request referral to mediation?

The parties must agree to mediation and file a stipulation with the Tribunal.

What information does the Stipulation for Mediation have to include?

The parties must identify the name of the mediator, state that the mediator is certified by the Tribunal, state that the mediator has disclosed any potential basis for disqualification, and state that the parties and the mediator have agreed to compensation of the mediator and payment of the compensation.

What happens after a Stipulation for Mediation is filed with the Tribunal?

If the parties have filed a proper Stipulation for Mediation, the Tribunal will issue an Order for Mediation along with an order holding the case in abeyance. The order will provide the deadline for the completion of mediation and require the mediator to file a Mediation Status Report within seven (7) days of completing mediation.

What is a Mediation Status Report?

A Mediation Status Report is a document filed by a mediator stating whether the mediation was completed or whether it was deemed inappropriate, identifying the mediation participants, whether the case was settled, and whether further mediation is necessary.

How do I become a mediator?

An individual desiring to be a certified mediator with the Tribunal must file a mediation application. The fee for the filing of the application is $50.00. If you qualify, you will be included on the Tribunal’s published list of mediators for one year.

What are the qualifications to become a certified mediator with the Tribunal?

There are two qualifications:

(1) have at least five (5) years of state and local tax experience within the seven (7) years immediately preceding submission of the application and
(2) be qualified as a general civil mediator under the Michigan Court Rules.

What happens if we successfully mediate our case?

The parties must file a stipulation for entry of consent judgment, with appropriate filing fee, and a consent judgment may be entered if the stipulation is found to be acceptable to the Tribunal.

Am I required to settle the case if my case is ordered to mediation?

No. If the parties are unable to settle their case through mediation, the Tribunal will remove the case from abeyance and proceed with the case.

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6. Settlement & Informal Settlement Conferences

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. The petitioner may file a Request for Informal Settlement Conference with the respondent and the Tribunal. 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 277 and TTR 237. 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 251 and TTR 237.

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.

An informal settlement conference is a meeting between the parties to discuss issues in an effort to settle the case.

The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. All other case types are eligible for an informal settlement conference.

No. This is a voluntary process that may be requested by a party to the opposing party.

An informal settlement conference may be requested after the petition has been filed and the Tribunal has issued a Notice of Docket Number. The informal settlement conference must be requested before a Small Claims hearing has been scheduled.

A petitioner or a local tax collecting unit may request an informal settlement conference.

The request must made be in writing, served on the opposing party, and a copy of the request must also be filed with the Tribunal. The petitioner may utilize the Tribunal's Request for Informal Settlement Conference form. The request must include a statement attesting to the service of the request on the petitioner or local tax collecting unit. The statement must also identify the name of the person upon whom the request was served and the date and method that the request was served on that person. For the parties’ convenience, the Tribunal has created a Request for Informal Conference form that may be used to request an informal settlement conference.

The local tax collecting unit must schedule and hold the conference within 60 days after receipt of the written request. The conference must be held by either telephone or at the offices of the local tax collecting unit. If the local tax collecting unit does not schedule and hold the conference within 60 days after receipt of the written request, the petitioner may file a motion to compel the informal settlement conference with the Tribunal. If the Tribunal issues an order to compel the conference, and the local tax collecting unit does not schedule and hold it, an expedited default hearing* will be scheduled. *A default hearing is a hearing where the respondent is prohibited from providing any testimony or documentary evidence.

The local tax collecting unit must schedule and hold the conference within 60 days after delivery of the written request on petitioner. The party may utilize the Tribunal's Request for Informal Settlement Conference form. The conference may be held by telephone or at the offices of the local tax collecting unit. A petitioner is not required to respond to the request for an informal settlement conference and is not required to attend the informal settlement conference. If petitioner does not respond to the request or attend the conference, the petitioner’s appeal will still continue to hearing where both parties may present testimony and evidence.

The parties may enter into a Stipulation for Entry of Consent Judgment. The Stipulation must be filed with the Tribunal and a $25.00 filing fee paid, if a fee is required. A fee is required if the petitioner did not have at least a 50% principal residence exemption at the time the petition was filed. The Tribunal will review the Stipulation and if it is acceptable to the Tribunal, it will enter it as the final order by issuing a Consent Judgment. The Consent Judgment adopts the parties Stipulation and closes the case. If the Tribunal reviews the Stipulation and determines it is not proper, it will deny it by order. If the Stipulation is denied, the petitioner appeal will continue to a Small Claims hearing before a Tribunal Member or Administrative Law Judge.

If the parties cannot negotiate an agreement, the appeal will continue to a Small Claims hearing before a Tribunal Member or Administrative Law Judge.

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7. 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 has received a completed answer, and all defects have been corrected on the docket, the case will be placed in a status to schedule your Small Claims case for hearing. Cases are scheduled in the order in which they are received. Once the hearing has been scheduled, all parties will receive a Notice of Hearing. The Notice of Hearing will be issued approximately 45 days before the date of the scheduled hearing advising the parties of the date, time and location of the hearing. All evidence must be filed with the Tribunal and the opposing 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?

A 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. The administrative hearing in the Entire Tribunal Division is similar to a trial. The administrative hearing in the Small Claims Division is informal.

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. Entire Tribunal hearings are scheduled within sixty days of the conducting of a prehearing conference.

Where will my hearing be held?

All Small Claims hearings may be held by telephone or held virtually. Additionally, Small Claims property tax appeals may be held in person, in the county where the subject property is located or in an adjoining county within 100 miles of the subject property. Small Claims non-property tax appeals may be held in person at the Tribunal's office at 611 W. Ottawa St, Lansing, MI 48933.

Entire Tribunal hearings are held at the Tribunal's office at 611 W. Ottawa St, Lansing, MI 48933, or virtually.

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. A Motion to Adjourn in the Entire Tribunal requires a $50.00 fee. 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 the 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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8. 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.

9. After the Hearing

How long will it take to get a decision on my appeal?

Estimating how long an Entire Tribunal matter will take is challenging, as the timeline varies based on the complexity of the appeal. Small Claims decisions are typically issued within 90 days of the hearing date.

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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