Tax Law Change: Beginning in 2007 some TAX ASSESSMENT DISPUTES may be appealed directly to the Michigan Tax Tribunal without protest first at the Board of Review.

Release date: December 01, 2006  /  Print This

The Michigan Tax Tribunal is the State’s tax court for assessment disputes relating to both property and non-property tax matters. The Tribunal resolves disputes by conducting hearings and rendering written decisions based on the evidence submitted.

Disputes regarding determinations of claims of exemption of principal residence or qualified agricultural property, for a year in which the July or December Board of Review has authority to determine a claim, must first be heard by the Board of Review before the Tribunal acquires jurisdiction of the dispute.

The Tribunal's website Michigan Tax Tribunal provides information and instructions for filing an appeal and includes the necessary petition forms.

Beginning on January 1, 2007, assessment disputes as to valuation or exemptions of property classified as COMMERCIAL REAL PROPERTY, INDUSTRIAL REAL PROPERTY OR DEVELOPMENTAL REAL PROPERTY may be appealed directly to the Tribunal without protest first at the Board of Review. See Section 34c of the general property tax act, 1893 PA 206 MCL 211.34c.

For State non-property matters, both the Tribunal and the State Court of Claims handle appeals involving all taxes levied by the Michigan Department of Treasury including individual income taxes, sales, use and withholding taxes and single business taxes.

For assistance in filing your TAX DISPUTE contact Tammie Tischler.