MTT Newsletter

The Michigan Tax Tribunal would like to keep the public informed of recent developments and new or revised procedures at the Tax Tribunal. To do this we have initiated a GovDelivery service to provide subscribers updates of proposed changes in administrative rules, new cases, procedural developments, changes to the Tribunal's website and other useful information. Below is a list of past updates.

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2024
11/22/2024 MTT Newsletter 2024-9 SC Decision Designated Precedent, Changes to Noncompliance with PHGC, New PHGC for Exemption Cases

10/15/2024 MTT Newsletter 2024-8 Correction to Newsletter 2024-7

10/14/2024 MTT Newsletter 2024-7 New Member, Amendment to Tax Tribunal Act, Foreign language Interpreter

10/10/24 MTT Newsletter 2024-6 Judge Enyart

7/17/24 MTT Newsletter 2024-5 Rescission of Tribunal Newsletters 2021-14, 2022-9, 2023-5, Tax Tribunal 50th Anniversary, Judge Enyart's Retirement

4/3/2024 MTT Newsletter 2024-4 Motions to Amend to Add Subsequent Tax Year; Motions for Cost and Fees; Disabled Veterans' Stipulation Forms

3/18/2024 MTT Newsletter 2024-3 Transition to Type 1 Agency

1/17/2024 MTT Newsletter 2024-2 Executive Order 2024-2

1/9/2024 MTT Newsletter 2024-1 Holiday Office Closures; Designated Delivery Services; Recent Case Law of Interest
2023
12/13/2023 MTT Newsletter 2023-13 Michigan Tax Tribunal Personnel Changes, Holiday Office Closures, Recent Case Law of Interest

10/30/2023 MTT Newsletter 2023-12 Recent Changes to Disabled Veterans Property Tax Exemption

10/11/2023 MTT Newsletter 2023-11 Michigan Tax Tribunal Revised Rules of Practice and Procedure

8/7/2023 MTT Newsletter 2023-10 Michigan Tax Tribunal Webinar

7/24/2023 MTT Newsletter 2023-9 Retirement of Administrative Law Judge Peter Kopke

6/8/2023 MTT Newsletter 2023-8 Holiday Closures, New Stipulation Forms, Michigan Tax Tribunal Personnel Changes, Recent Case Law of Interest

5/31/2023 MTT Newsletter 2023-7 Important Follow-Up Information Pertaining to E-Filing Petitions

5/31/2023 MTT Newsletter 2023-6 Filing Deadlines, Important Information Pertaining to E-Filing Petitions

5/30/2023 MTT Newsletter 2023-5 Important Information Pertaining to the Issuance of Protective Orders

4/26/2023 MTT Newsletter 2023-4 Correction to Newsletter MTT 2023-3, Changes to the Prehearing General Call and Order of Procedure

4/25/2023 MTT Newsletter 2023-3 Governor Whitmer appoints new Michigan Tax Tribunal Members, Changes to the Prehearing General Call and Order of Procedure, Stipulation Tips Checklist, Tax Tribunal Personnel Changes, Recent Case Law of Interes

2/1/2023 MTT Newsletter 2023-2 Judge Halm Appointed New Chairperson of MTT, Public Hearing for Proposed Changes to Tribunal Rules

1/13/2023 MTT Newsletter 2023-1 Office Closure in Honor of the Martin Luther King Jr. Holiday, Congratulations to Deb Wisdom on her Retirement, Designated Delivery Service, Personal Note from the Chairperson
2022
12/16/2022 MTT Newsletter 2022-13 Judge Marcus Abood and Judge Patricia Halm Reappointed, Holiday Office Closures

11/3/2022 MTT Newsletter 2022-12 Tribunal Offices Closed on Election Day and Veterans Day Synopsis of Proposed MTT Rule Changes

10/25/2022 MTT Newsletter 2022-11 Notice of Public Hearing Regarding Proposed Revisions to the Tribunal's Rules of Practice and Procedure

9/19/2022 MTT Newsletter 2022-10 Limit on Interrogatories Consistent with Michigan Court Rules Recent Case Law of Interest

7/29/2022 MTT Newsletter 2022-9 Important Information Pertaining to the Issuance of Protective Orders

6/22/2022 MTT Newsletter 2022-8 Important Notice Pertaining to Package Deliveries to the Tribunal

6/16/2022 MTT Newsletter 2022-7 Tribunal Welcomes New Team Members, Juneteenth National Holiday Office Closure, Recent Case Law of Interest

5/24/2022 MTT Newsletter 2022-6 Reminder for May and July Filing Deadlines, Tribunal Bids Adieu to Brooke Kita, Memorial Day Office Closure

5/2/2022 MTT Newsletter 2022-5- In-Person Office Staffing and Hearing Information

4/13/2022 MTT Newsletter 2022-4- Upcoming Tribunal Vacancy Due to Retirement, Spiffy New Look for Tribunal Website, Clarification on Restrictions on Email Submissions, Recent Case Law of Interest

2/18/2022 MTT Newsletter 2022-3- Good Cause Requirement for Extensions

2/3/2022 MTT Newsletter 2022-2- February 21, 2022, Office Closure in Observance of President's Day, Restrictions on Email Submissions, Final Opinion Format Changes for Small Claims

1/14/2022 MTT Newsletter 2022-1; MTT Office Will Be Closed On January 17, 2022, In Honor Of Martin Luther King Jr Day; Recent Case Law Of Interest; Designated Delivery Services
2021
11/8/2021 MTT Newsletter 2021-15- MTT Office Closed on November 11, 2021, In Honor of Veterans Day; New Tribunal Member Joins Tribunal

10/28/2021 MTT Newsletter 2021-14- NEW PROCEDURE FOR PROTECTION OF TRADE SECRETS AND OTHER RESEARCH, DEVELOPMENT, OR COMMERCIAL INFORMATION

10/19/2021 MTT Newsletter 2021-13- Michigan Tax Tribunal Personnel Changes, Reminder of Good Cause Requirements for Adjournments/Extensions, Case Brief of Interest

9/3/21 MTT Newsletter 2021-12- Michigan Tax Tribunal Personnel Changes, Labor Day Closure, Notice of Mail Processing Delays

8/6/2021 MTT Newsletter 2021-11- Page Limitations on Motions and Responses, Tribunal Tip: Motions to Extend vs Motions to Adjourn, Recent Case Law of Interest

7/20/2021 MTT Newsletter 2021-10- Upcoming Filing Deadline, Reminder About Proof of Service

7/12/2021 MTT Newsletter 2021-9 - Important Notice About In-Person Filing

6/14/2021 MTT Newsletter 2021-8- Michigan Tax Tribunal, Personnel Changes, Independence Day Office Closure, Recent Case Law of Interest

5/20/2021 MTT Newsletter 2021-7- Important Deadline Information, Email Submissions, New Small Claims Precedent, Memorial Day Closure

4/12/2021 MTT Newsletter 2021-6 -Important Reminder for Assessors; Recent Case Law of Interest

2/19/2021 MTT Newsletter 2021-5- Important Information Involving Redaction of Personal Identifying Information, MTT 2020-7 is Rescinded

2/17/2021 MTT Newsletter 2021-4- MTT Now Accepting American Express Cards, Submission of Evidence Via USB Flash Drive, Small Claims Hearings - Use of Conference Lines

1/21/21 MTT Newsletter 2021-3- Request for Updated Contact Information for County Treasurers, Equalization Directors and Assessors

1/19/21 MTT Newsletter 2021-2- Clarification of MTT Newsletter MTT 2021-1

1/15/2021 MTT Newsletter 2021-1- MTT Offices will be closed Jan 18 in Observation of MLK Day, Recent Case Law of Interest, New Statutory Enactments, Designated Deliver Service
2020
12/18/2020 MTT Newsletter 2020-7 Important Information Involving Redaction of Personal Identifying Information

11/10/2020 MTT 2020-6- MTT Closed in Honor of Veterans Day, Personnel Changes, Recent Case Law of Interest

9/9/2020 MTT Newsletter 2020-5- Clarification of Filing Dates Recorded for Emailed and Mailed Documents

8/6/2020 MTT Newsletter 2020-4- Extension of Suspension of In-Person Hearings, Use of Video Conference Hearings

7/20/2020 MTT Newsletter 2020-3 - Resuming Use of the Tax Tribunal Main Line Phone Number

6/15/20 MTT Newsletter 2020-2- New Statutory Property Tax Appeal Deadlines for 2020, Extension of Suspension of In-Person Hearings, Video Conference Hearings

6/2/2020 MTT Newsletter 2020-1- Response To Governor Whitmer's Executive Order 2020-110

5/21/2020 GovDelivery- Constraints on Tax Tribunal Hours of Operation

5/15/2020 GovDelivery- Michigan Tax Tribunal Response to Governor Whitmer's Executive Order 2020-87

5/12/2020 GovDelivery- Temporary Suspension of In-Person Hearings Extended

4/17/2020 GovDelivery- Temporary Suspension of In-Person Hearings Extended

4/2/2020 GovDelivery- COVID-19 Procedural Updates

3/20/2020 GovDelivery- Lobby Closure and Tribunal Operations

3/13/2020 GovDelivery- Please review the attached GovDelivery regarding the temporary suspension of in-person hearings.

2/25/2020 GovDelivery- Small Claims Hearings, E-Filing System Support, Recent Appellate Opinions

1/31/2020 GovDelivery - E-filing

1/6/2020 GovDelivery - New Security Measures in Place for the Ottawa Building
2019
12/3/2019 GovDelivery - Annual Joint Luncheon

11/15/2019 GovDelivery - Recent Appellate Opinions, Tax Tribunal Tidbits

9/25/2019 GovDelivery - Tax Tribunal Office Closure September 27, 2019

9/12/2019 GovDelivery - Michigan Tax Tribunal Town Hall, Tribunal E-mails, Tribunal Website, Recent Appellate Opinions

7/11/2019 GovDelivery

6/3/2019 GovDelivery- Updated Small Claims Forms, Non-sufficient Fund Checks, Small Claims Decision as Precedent, Recent Appellate Opinions

4/22/2019 GovDelivery- Announcement

3/4/2019 GovDelivery- Reminder Regarding Appearances; Resignation of Tribunal Member; Filing Deadline Reminders; Automatic Addition of Tax Year; Immediate Consideration of Dispositive Motions; Court of Appeals Decisions

1/14/2019 GovDelivery- New Telephone Number; New Tribunal Member; Additional Time for Post-Valuation Discovery; Appearance by email; Subpoena "pick-up" by email; Court of Appeals Decisions
2018
12/7/2018 GovDelivery-New Telephone Number; Designated Delivery Service; Tribunal Filings for 2018; Jurisdictional limit for Small Claims Non-Property and Special Assessment under MCL 205.762; Court of Appeals

10/30/2018 GovDelivery - New appointments to the Tax Tribunal

6/27/2018 GovDelivery- Retirement of Chair, Hiring of New Employees, New Small Claims Forms, Handicap Parking at the Tribunal, Court of Appeals Decisions

6/4/2018 GovDelivery- E-mails to the Tribunal, Court of Appeals Decisions

5/7/2018 GovDelivery-Tribunal Website, Court of Appeals Decisions

4/9/2018 GovDelivery-Filing Dates for Petitions, Member Valerie Lafferty, Court of Appeals Decisions

2/5/2018 GovDelivery- Parties' Failure to Appear, Stipulation Notifications, Small Claims Hearings, Assessor Two-Year Sales Studies, Court of Appeals Decisions

1/19/2018 GovDelivery - A Paperless Tribunal, Personnel Issues, Petitioner Failure to Appear, Internet Speed Requirements, Tribunal Decisions, Court of Appeals Decisions

1/16/2018 GovDelivery- Joint Luncheon with the Michigan Tax Tribunal
2017
12/12/2017 GovDelivery - Designated Delivery Service, Small Claims Threshold for Filing Non-Property tax and Special Assessment Appeals, Court of Appeals Decisions

11/21/2017 GovDelivery- Menard, Inc v City of Escanaba, Witness Lists, Court Reporter Costs, Contact Information, Court of Appeals Decisions

10/30/2017 Gov-Delivery- A "Paperless" Tribunal; Tribunal Calendar; Court of Appeals Decisions

10/19/2017 GovDelivery- Amended

10/19/2017 GovDelivery- Tribunal Office Hours; PRE Legislation; Default of Petitioner or Respondent; Court of Appeals Decisions

9/29/2017 GovDelivery- Ottawa Building Parking; Small Claims Opinions; Court of Appeals Decisions

8/29/2017 Tax Tribunal Offices; Proof of Service; Court of Appeals Decisions

8/15/17 Court of Appeals Decisions

7/10/17 Filing Dates for Certain Petitions, Court of Appeals Decisions

6/1/17 Small Claims Decisions as Precedent, Court of Appeals

5/9/17 Filing Dates for Petitions, E-Mail Submissions, Court of Appeals

4/13/17 Consent Judgments

4/5/2017 Unredacted Documents, Court of Appeals Decisions

1/23/2017 Filing Date, Adding 2017, Scheduling, Court of Appeals

1/23/2017 Correction
2016
12/14/2016- 2016 Recap, Small Claims Thresholds, Paperless Tribunal, Discovery

12/5/2016 - Designated Delivery Services, Poverty Exemptions, Court of Appeals Decisions

11/3/2016 - Stipulations, Taxable Value Calculations, Exhibit Lists, Sales Studies

10/4/2016 - E-Filing, Cases filed prior to February 2014, Filing "Judge's Copies," Court of Appeals Decisions

9/06/2016 - Date of Filing, Small Claims Appeals, Tribunal Jurisdiction, Poverty Exemption, Valuation

8/2/2016 - Stipulations, Small Claims Jurisdiction, Non-Property Appeals, Principal Residence Exemption, Valuation, Tribunal Jurisdiction, Dismissal of Appeal, Michigan Business Tax

7/01/16 - Stipulations, EMPP and ESA Appeals, Filing Dates for Petitions, Qualified Agriculture Exemption

6/07/16 - Stipulations, Small Claims-Notice Giving Rise to the Appeal

5/16/16 - Oracle Case Management System

5/09/16 - Proof of Service - Notice of Denial of PRE - Appeal of PRE Denial by Treasury

4/11/16 - Administrative Professionals Day - Staffing Changes at the Tribunal - GovDelivery Webpage Improvement

3/9/2016 - Tribunal Member Appointment - Adding Subsequent Tax Year to Pending Small Claims Appeals

2/23/2016 - Filing Dates for Petitions - Adding Subsequent Tax Year to Pending Appeals - Stipulations - Redacting Confidential Information

1/14/2016 - 2016 Small Claims Jurisdictional Limit for Filing Non-Property and Special Assessment Appeals - Electronic Filing of Motions to Withhold Valuation Disclosures
2015
12/15/2015 - Year in Review

11/16/2015 - Stipulations - 2016 Small Claims Hearings

11/2/2015 - Designated Delivery Service - FOIA Updates - Email Notifications of Submissions - Hiring New Hearing Referees

10/26/2015 - Kimbal R. Smith III

10/1/2015 - Personnel Changes - Prehearing General Call - Handicap Parking Requests - Using Out-of-Date Notice Forms - Stipulations

9/2/2015 - 2015 Small Claims Appeals - Exhibits in Entire Tribunal Cases - Attachments to E-Filed Petitions and Answers - Request for Hear on File or Telephonic Hearings

8/11/2015 - Motion Fees - 2015 Small Claims Appeals - Entire Tribunal Appeals - Submission of Paper Filings

7/6/2015 - STC Seizure of Assessment Rolls - Assessor Renewal Classes - 2015 Entire Tribunal Cases

6/2/2015 - STC Seizure of Assessment Rolls - Default Orders and Notices of No Action - Notices Issued by Taxing Jurisdictions

5/7/2015 - Tribunal Member News - Filing Dates for Petitions

4/6/2015 - Small Claims Answer Form - Service of Motions - Poverty Appeals - Stipulations Submitted at Small Claims Hearings

3/16/2015 - Requests to Withdraw a Petition - Property Record Cards

3/3/2015 - Electronic Service - Adding Subsequent Tax Year in Small Claims - Request for Comments - Electronic Filing of Motions to Withhold Valuation Disclosures

3/3/2015 - Electronic Service - Adding Subsequent Tax Year in Small Claims - Request for Comments - Electronic Filing of Motions to Withhold Valuation Disclosures

2/4/2015 - Process Issues - Veteran's Exemption

1/2/2015 - MAHS Uniform Rules Summary - Small Claims Answers
2014
12/15/2014 - Year in Review

11/17/2014 - Motions filed where a party is in default - Incomplete stipulations - Caseload/E-Filing/E-Service

10/17/2014 - Respondent's Failure to Appear at Small Claims Hearing - Answers to Petitions - Small Claims Filing Fees

10/7/2014 - Caseload/E-Filing - Telephonic Hearing/Hear on File Requests - Telephonic Prehearing Conferences

9/4/2014 - Caseload/E-Filing/E-Service - Telephonic Hearing Requests - Mailing of Final Decisions

8/11/2014 - Caseload/E-Filing - Small Claims Answers - New Forms

7/1/2014 - Caseload/E-Filing

6/9/2014 - Caseload/E-Filing - Timeline for Entire Tribunal Cases

5/9/2014 - Appeal Deadlines

5/1/2014 - Payment of Stipulations with e-mail notification

4/24/2014 - E-mail Notification of settlements - Uncontested withdrawals

4/8/2014 - E-Filing System - Fees for Valuation Disputes

3/10/2014 - Stipulations - Caseload/E-Filing Update - Discovery Materials

2/13/2014 - Withdrawal of Appeals

2/3/2014 - GovDelivery

1/21/14 - Telephonic Prehearing Conferences - Withdrawal of Appeals - Prehearing General Call
2013
8/27/13 - Show Cause Hearing - New default process
4/15/13 - Witness lists - Petitions - Motions
3/21/13 - Amended Rules of Practice and Procedure
3/4/13 - Notification of settlement - Documentation brought to prehearing conference
2012
8/16/12 - Notification of Settlement - Documentation brought to prehearing conference
7/10/12 - Appeal Deadlines - Immediate Consideration
5/25/12 - Notification of Settlement
1/19/2012 - Motions for Reconsideration - Immediate Consideration - Designated Delivery Services
2011
6/23/11 - Hear on File Requests
5/27/11 - Appeal Deadlines - Valuation Experts
3/11/11 - Tribunal meetings in Novi and Grand Rapids
1/25/11 - Prehearing General Call - Designated Delivery Services
2010
5/24/10 - Appeal Deadlines

2/3/10 - Classification Appeals
2009
10/19/09 - Amended Rules of Practice and Procedure

7/10/09 - Appeal Deadlines

6/3/09 - List Serve Message
2008
12/26/08 - List Serve Message

9/24/08 - List Serve Message

8/15/08 - List Serve Message

4/15/08 - List Serve Message
2007
12/20/07 - Stipulations in Enbridge Energy cases
9/11/07 - Losses
6/14/07 - Utility Personal Property
2/21/07 - Amended Rules of Practice and Procedure - Proposed Scheduling Orders - Prehearing
2006
12/29/06 - Utility personal property appeals
10/20/06 - Tribunal Member appointments and new staff - Continuing education classes - Assignment of non-property tax cases - Cases in abeyance
3/1/06 - State Tax Scheduling Order; Continuing Education Classes; Expedited Hearings & Summary Disposition Motions
2/1/06 - Extensions of Time (TN 2005-9); Small Claims Answer Forms-Service; Global Settlement of utility personal property claims; legislation re: correcting property assessment errors
2005
12/16/05 - Oral Argument (TN 2005-7); Extensions of Time (TN 2005-9); Global Settlement of utility personal property claims; Survey on State Tax Issues
11/16/05 - Oral Argument (TN 2005-7) comment period; MACPA training seminar; Small Claims processing update; Consent Judgments; State (non-property) tax appeals
10/7/05 - Extensions of Time (TN 2005-9), public comment period
9/13/05 - MAA Conference; Appointment: John Gilbreath; Oral Argument (TN 2005-7); Motion Practice (TN 2005-8); Administrative Rules amendment
6/30/05 - Public Comment (TN 2005-7, 2005-8); Full Panel Decisions: Consumers Energy v Madison Hts., DTE & MichCon v 71 taxing jurisdictions; Obsolete Board of Review forms
5/3/05 - Ad Law Judge and Student Training; Seminar: Institute for professionals in Taxation; Refunds of Filing Fees (TN2005-4)
4/15/05 - Full Panel Decision re: discovery requests: Compuware Corp v Michigan Department of Treasury
3/16/05 - Mailing process of Final Decisions (TN 2005-3); DTE & MichCon scheduling process; Construction projects & parking updates
2/11/05 - Utility Multiplier Status Conference; Selection of 100 DTE and MichCon cases and Scheduling Order
1/27/05 - Defect-Default procedure (TN 2005-1); Exhibit Delivery/Building Access (TN 2005-2)
2004
12/7/04 - Ottawa Building security procedures; Discovery materials re: Occidental Dev, Docket No. 292745, Notice 2004-5; Liberty Hill decision not precedential; State Tax Comm, Docket No. 280180; Oral Argument re: MCL 205.28(1)(f)
10/8/04 - New Tribunal members, Trepeck and Lee; Decisions of interest: Consumers Energy, Dow Corning; Twentieth Century Fox; Liberty Hill Housing; Ford Motor Co.; National Conference of State Tax Judges; Tribunal member Victoria Enyart featured speaker
8/18/04 - New address for Tax Tribunal; Security protocol for appearances at the Tribunal
7/28/04 - Rewrite of Tribunal Rules; Comment site on the web page; Issuance of two Tribunal Notices re: witness and exhibit lists and adjournment of prehearing conference deadlines
6/29/04 - June 30 deadline for valuation appeals; Facsimile filing of appeals unacceptable
6/24/04 - Meetings with Southeastern Michigan Assessors Association and Michigan Association of Certified Public Accountants; Fillable Small Claims forms online; move to Ottawa Building; Revision of Tribunal Rules; Five new Tribunal Notices
4/2/04 - Small Claims hearing sites on web; Docket Cards online
3/5/04 - Survey Release; Order in Dow Corning, Docket No. 237925, 247608; Order in Occidental Dev, Docket No. 292745, re: discovery practice; Bureau of Hearings ALJ assistance
1/27/04 - Introduction to Tribunal's ListServe; Elimination of Video Recording; Elimination of Hearing General Call; Recent Decisions; Expanded Website

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