Michigan Tax Tribunal

The road for all Michigan tax appeals ends at the Michigan Tax Tribunal. The Tribunal is an administrative body with authority over both property and non-property related tax appeals. The Tribunal acts as any court, holding hearings and rendering a decision based on the evidence brought before it by the contesting parties.

The Tribunal is made up of at least five members that serve for four-year terms, with the positions filled by the Governor’s appointment. There is a required diversity of experience, as there must be at least two attorneys, one certified level IV assessor, one professional real estate appraiser, and one certified public accountant (CPA) on the Tribunal.

The Tribunal is made up of two divisions, the Small Claims division and the Entire Tribunal. To avoid dominance of the Tribunal by one profession, there cannot be more than three of any particular one. The rules are created to ensure a thoughtful, multifaceted, and unbiased review of the matters that come before the Tribunal.

The Tribunal is divided into two divisions: the “Entire Tribunal” and “Small Claims.” The Tribunal’s Small Claims Division conducts informal hearings to resolve most of the appeals filed with the Tribunal. The hearings are typically kept to 30 minutes in length, and no court reporter or electronic device records the hearing. That majority of small claims appeals regard property tax disputes, which must be conducted in the county where the property is located. A hearing on any claim that does not involve real property is held at the Tribunal.

The Entire Tribunal Division of the Tribunal conducts formal hearings involving complex subject matter and larger amounts of money in dispute. For the most part, parties are represented by attorneys, who advocate for their client’s interests. The full Tribunal attends the hearing, considering the evidence and legal arguments set forth before it, which can sometimes take weeks or even months to conclude.

The Tribunal will hear appeals on any of the following:

– Residential Property Taxes

– Commercial Property Taxes

– Property Tax Non-Profit Exemption

– Individual and Business Income Taxes

– Sales, Use, and Withholding Taxes

– Michigan Unemployment Taxes

– Corporate Officer Liability

– Single Business Tax or Michigan Business Tax

– Michigan Motor Fuel Tax

– Any proceeding over which the tribunal has jurisdiction

If you have a tax matter you want to appeal, contact the experienced attorneys at Neumann Law Group for a free consultation. We are ready to assist you through the entire appeal process.