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The Michigan Tax Tribunal is an administrative tax court. As the State's tax court, the Tribunal has authority over assessment disputes relating to both property and non-property tax matters. To resolve those disputes, the Tribunal conducts hearings and renders written decisions based on the evidence submitted by all parties.
Property tax appeals filed with the Tribunal involve properties as small as the house on the corner and as large as the Dow Chemical Company in Midland, Michigan.
State non-property tax appeals filed with the Tribunal involve all taxes levied by the Michigan Department of Treasury including individual income taxes; sales, use and withholding taxes; single business taxes; corporate officer liability issues; motor fuel refund issues, etc. The Tribunal shares its authority over non-property tax matters with the Court of Claims.