FAQ - Tribunal Operations & ProceduresThese 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 a. About the MTTWhat is the Michigan Tax Tribunal?
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.Can I call the Tribunal for assistance on my appeal? 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. b. RulesWhere can I find the Tribunal Rules? View Tribunal Rules. Where can I find the Tax Tribunal Act? 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? Media Policy c. AccommodationsHow can 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. How do I request a language interpreter for my hearing? You may request an interpreter be present at your hearing by calling (517) 355-9760 or email the Tribunal at taxtrib@michigan.gov. Please identify your case by docket number, identify the language needed (also the dialect and region, if necessary). What if I need a disability accommodation 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. ParkingHow 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: e. FeesHow do I pay the filing 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 For security reasons, please do not send cash through the mail. Is there any way to have the fees waived? Although the Tribunal does not typically waive required filing fees, you can request a waiver in writing by 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?
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.
2. E-filing3. RepresentationCan I represent myself at the Tribunal or do I need an attorney?
If I represent myself, what are my responsibilities?
4. Document submission, service, and issuea. Filing a PetitionHow do I begin a case?
Where do I file my appeal? Petitions must be filed with the Michigan Tax Tribunal. Petitions may be sent by mail or designated delivery service to the Tribunal at P.O. Box 30232, Lansing, MI, 48909. Petitions are not accepted by fax. Petitions may also be filed using the eFiling feature. How do I decide whether to elect the Entire Tribunal Division or Small Claims Division? All cases may be filed in the Entire Tribunal Division, with the exception of principal residence and qualified agricultural exemption appeals. Only certain cases may 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 state equalized or taxable value 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. All residential property may be filed in the Small Claims Division. What are the jurisdictional limits for the Small Claims Division?
*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?
What will happen if I file an incomplete petition or file a petition without the required attachments? The Tribunal will contact you in writing if there are defects in your petition form and will allow you time to correct the defect. If you do not timely correct the defect, your petition may be dismissed. To guarantee that your petition is complete, you should attach copies of the final notices of assessment being appealed (for non-property tax appeals), or copies of the Assessment Change Notice and the most recent winter and summer Property Tax Bills for each parcel of property under appeal (for property tax appeals). The Tribunal will consider these documents with your petition and will use them to supplement the petition. What can happen if I fail to comply with the Tribunal's orders? The Tribunal will contact you in writing if there are defects in your petition form and will allow you time to correct the defect. If you do not timely correct the defect, your petition may be dismissed. To guarantee that your petition is complete, you should attach copies of the final notices of assessment being appealed (for non-property tax appeals), or copies of the Assessment Change Notice and the most recent winter and summer Property Tax Bills for each parcel of property under appeal (for property tax appeals). The Tribunal will consider these documents with your petition and will use them to supplement the petition. 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?
b. Filing an AnswerWhen do I have to file the answer?
What will happen if I file an incomplete answer or file an answer without the required attachments? 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 dismiss the case or schedule a default hearing. c. Filing other documents and evidenceWhat is the Tribunal's mailing address? U.S. Postal Mailing Address: Overnight Carrier Address (UPS, FedEx, DHL Deliveries): Can I fax or e-mail my petition, answer, evidence or other documents to you? The Tribunal only accepts the following submissions via email. d. Protecting my privacyHow do I protect my privacy? To ensure your privacy, please remove or cover-up your social security, driver’s license, state issued personal identification card, passport or financial account numbers, date of birth, or any other personal information before mailing or electronically filing the documents. Who is responsible for redacting documents (blacking out sensitive information)? The person submitting documents including personal identifying information is responsible for removing or covering up social security, driver’s license, passport or financial account numbers, or date of birth, 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 personal identifying information contained in a previously-filed document by submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of the website. How do I update my contact information with the Tribunal? You may submit a notice by e-filing, mail, or email identifying the change in your contact information. e. Serving documents on the other partyCan 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”
5. MediationWhat 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: 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.
6. Settlement & Informal Settlement ConferencesCan I resolve my case without a hearing?
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 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'. What form do I file if I settled a case with the other party? 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. What is an informal settlement conference? An informal settlement conference is a meeting between the parties to discuss issues in an effort to settle the case. What cases may be discussed at an informal settlement conference? 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. Are informal settlement conferences required to be held in every Small Claims case? No. This is a voluntary process that may be requested by a party to the opposing party. When can an informal settlement conference be requested? 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. Who can request an informal settlement conference? A petitioner or a local tax collecting unit may request an informal settlement conference. How do I 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 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. What is the process if a petitioner requests the 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. What is the process if the local tax collecting unit requests the informal settlement conference? The local tax collecting unit must schedule and hold the conference within 60 days after delivery of the written request on petitioner. 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. What is the informal settlement conference is successful and the parties have come to an agreement? 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. What is the informal settlement conference is not successful and the parties could not come to an agreement? If the parties cannot negotiate an agreement, the appeal will continue to a Small Claims hearing before a Tribunal Member or Administrative Law Judge.
7. Before the HearingI 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 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 all defects have been corrected and a Notice of Docket has been issued. Where will my hearing be held? Small Claims property tax matter hearings are held in the county where the property is located, or in an adjoining county. Small Claims hearings may also be heard by telephone. 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 usually about one-half hour long. The petitioner provides testimony in support of his or her case, followed by 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 will be e-mailed to the parties, if the Tribunal possesses a party or party’s representative’s email. Otherwise, the written decision will be mailed. 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. 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. 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 filed by eFiling, hand delivery, or mail. The Tribunal's mailing address is P.O. Box 30232, Lansing, MI 48909, and eFiling feature is available. 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. What are the requirements for the submission of evidence in a Small Claims matter? TTR 287 of the Tribunal's Rules of Practice and Procedure requires that: 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 217 and TTR 267. The Tribunal Rule governing Motions to Withdraw is TTR 231. 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.
8. At the HearingCan 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 HearingHow long will it take to get a decision on my appeal? Both Entire Tribunal and 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. The Docket Search is updated every 24 hours. 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?
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 265.
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Tribunal Operations & Procedures Filing Documents, Submitting Evidence |
