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Small Claims
Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. You may file the petition using the Tribunal’s e-filing system or by printing and mailing a completed petition form. For a speedier process, we encourage you to file your petition, answer, and other documentation through the Tribunal’s e-filing system.
The Tribunal's Small Claims Division utilizes an informal hearing process to resolve the majority of all appeals filed with the Tribunal. There is no formal record taken of the hearing and parties typically represent themselves. Small Claims hearings are generally 30 minutes in length.
See your Notice of Hearing for more information including the location, date, and time of your hearing. Click Notice of Hearing for a sample notice.
Property tax appeal hearings are held in the county in which the property is located or in an adjoining county.
Non-property tax appeal hearings are held in the Tribunal's Lansing office.
The presiding judge is a hearing referee, a hearing officer (i.e., an administrative law judge), or a Tribunal member.
For more information regarding the filing of Stipulations for Entry of Consent Judgment, please review the Tribunal's Stipulation Tips Checklist.
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Appeals Process
- 1. Starting the Appeal
- An appeal is started by e-filing a petition form* or by the printing and mailing of a completed petition form.
- *The Tribunal's e-filing system is the most efficient way to initiate an appeal. Through the Tribunal's e-filing system, users can file a petition to initiate an appeal, respond to an appeal, file Stipulations for Entry of Consent Judgment, motions, and other documents, and pay required filing fees. To participate in the Tribunal's e-filing system, users or their attorneys or authorized representatives are required to register and create an account using a valid email address.
- 2. A Docket Number is Assigned
- The Tribunal will send a Notice of Docket Number to Petitioner and Respondent. This will put Respondent on notice to view the petition on docket search, complete, and mail or e-file an answer form.
- 3. Discovery
- There is no discovery in the Small Claims Division except by leave of Tribunal only, as provided by TTR 261.
- If you want to request the Tribunal's leave to conduct discovery, you must file a motion to conduct discovery.
- 4.Notice of Hearing
- You will receive a Notice of Hearing at least 45 days before the hearing.
- The notice will provide the date, time, and location of the hearing.
- 5. Hearing
- Small Claims hearings are generally 30 minutes in length.
- The presiding judge will be a Tribunal Member, Administrative Law Judge or Hearing Officer.
- Parties are required to submit their documents to the Tribunal and the other party at least 21 days before the scheduled hearing date, as provided by TTR 287.
- A party may request that a hearing be conducted "on the file" or telephonically.
- A party may request that a hearing be adjourned.
- 6. Opinion and Judgment
- If the presiding judge is a Tribunal member, the Opinion and Judgment will be a Final Opinion and Judgment. The parties may file a motion for reconsideration or appeal the Final Opinion and Judgment to the Michigan Court of Appeals, as provided by MCL 205.753 and the Michigan Rules of Court.
- If the presiding judge is a Hearing Officer or Administrative Law Judge, the Opinion and Judgment will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment. A copy of those exceptions must be sent to the other party. The other party will have 14 days to respond to the exceptions. If after 20 days no exceptions are filed a Tribunal Member will review the case and issue a Final Opinion and Judgment. If exceptions are timely and properly filed, after the time for a response a Tribunal Member will review the file and issue a Final Opinion and Judgment.
- 1. Starting the Appeal
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Petition Forms
- Multiple Parcel Attachment to Petition Form Non-Property
- Multiple Parcel Attachment to PRE Petition Form
- Petition for Denial of Exemption for Principal Residence
- Petition for Denial of Exemption for Qualified Agricultural
- Petition for Valuation Appeal
- Petition for Poverty Exemption
- Petition for Veterans Exemption
- Petition for all Other Exemptions
- Petition for Classification Appeal (Michigan Department of Treasury only)
- Multiple Parcel Attachment to Petition Form
- Petition for Appeal of Special Assessment
- Petition for Non-Property Assessment
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Answer Forms
- Multiple Parcel Attachment to Answer Form Non-Property
- Multiple Parcel Attachment to PRE Answer Form
- Answer for Denial of Exemption for Principal Residence
- Answer for Denial of Exemption for Qualified Agricultural
- Answer for Valuation Appeal
- Answer for Poverty Exemption
- Answer for all Other Exemptions
- Answer for Veterans Exemption
- Answer for Classification Appeal
- Multiple Parcel Attachment to Answer Form
- Answer for Special Assessment
- Answer for Non-Property Assessment
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Other Forms
- Request for Redaction-Party
- Request for Redaction- Nonparty
- Request for In Person Hearing
- Proof of Service Form
- Telephone Number Notification Form
- Motion to Adjourn Form
- Motion for Reconsideration Form
- Response to Motion to Withdraw Appeal
- Joint Motion to Withdraw Appeal Form
- Motion to Withdraw Appeal Form
- Motion to Set Aside Default Form
- Hear on File Request Form
- Telephonic Request Form
- Refund Request Form
- Subpoena Request Form
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Stipulation Forms
- Stipulation Tips Checklist
- Stipulation for Entry of Consent Judgment (Property Assessment)
- Stipulation for Entry of Consent Judgment (Principal Residence Exemption)
- Stipulation for Entry of Consent Judgment (Exemption)
- Stipulation for Entry of Consent Judgment (Qualified Ag Exemption)
- Stipulation - Multiple Parcel attachment (Property Assessment)
- Stipulation for Entry of Consent Judgment (MCL211.53a)
- Stipulation for Entry of Consent Judgment (Special Assessment)
- Stipulation for Entry of Consent Judgment (Non Property)
- Stipulation for Entry of Consent Judgment (Non Property Multi-Assessment)
- Stipulation for Entry of Consent Judgment (Uncapping)