The Tribunal is an administrative court that hears tax appeals for all Michigan taxes. Most of the Tribunal's appeals involve property tax; however, the Tribunal also hears business and individual tax disputes. The Tribunal is divided into two divisions: the "Entire Tribunal" and the "Residential Property and Small Claims" Division. With the exception of principal residence and qualified agricultural exemption appeals, any case may be filed in the Entire Tribunal. Only certain cases-all property disputes involving residential property, principal residence exemptions, poverty and qualified agriculture exemptions and disputes under $100,000 may be filed in the Small Claims Division.
The tribunal consists of 7 members appointed by the governor, with the advice and consent of the senate, for terms of 4 years.
Statute
Contact Information
Michigan Tax Tribunal
P.O. Box 30232
Lansing, Michigan 48909
PH: (517) 373-3003
FAX: (517) 373-1633
Petitions and appeals not accepted via fax
taxtrib@michigan.gov
Members
Vacant
Represents certified public accountants
Term expires 6/30/21
Preeti Gadola, East Lansing
Represents attorneys
Term expires 6/30/21
Patricia L. Halm, East Lansing
Represents members at large
Marcus Abood, Lansing
Represents real estate appraisers
Term expires 6/30/22
Christine Schauer, Kalamazoo
Represents members at large
Term expires 6/30/23
Steven Bieda, Warren - Chair
Represents attorneys
Term expires 6/30/23
Victoria Enyart, Jackson
Represents certified level IV assessors
Term expires 6/30/24
