State of Michigan Tax Tribunal

State Of Michigan Tax Tribunal

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 other state tax issues. The Tribunal is divided into two divisions: the “Entire Tribunal” and the “Small Claims”.

Entire Tribunal:
Almost all appeals can be filed to the Entire Tribunal with the exception of Principal Residence Exemptions and Agricultural Exemptions. 

Small Claims:
Only certain cases are presented to the Small Claims Tribunal. These would include property disputes involving residential property, Poverty Exemptions and disputes involving other classifications with the amounts in contention being under $100,000.