Assessors must keep abreast of recent changes and are required by the State Assessors Board to attend education seminars each year.

The Michigan Tax Tribunal (M.T.T.) is the state agency that settles tax disputes that arise between local assessing units and taxpayers. These decisions serve as a guide for assessors in situations involving interpretation of the tax law. Property appeals are usually settled by the Tribunal’s Small Claims Division. Both taxpayer and assessor will be notified of the scheduled informal hearing within your county. The hearing usually lasts less than 30 minutes. Appeals should be accompanied with documentation to support your claim.

March Board of Review meeting, taxpayers must first appeal an assessed value, taxable value, special assessments, improper uncapping, Principle Residence or Qualified Agriculture Exemptions classifications.

Appeals involving classifications are to be filed within 30 days after the March Board of Review (B.O.R.) adjournment. Tribunal can be contacted at 517-373-3003 or at taxtrib@michigan.gov. Appeals are not accepted via fax or email.

By first Monday in June, B.O.R. must notify protesting taxpayer in writing of decision at March B.O.R. meeting.

By June 30, taxpayers wishing to appeal the B.O.R.' s decision must file protest with the M.T.T. for assessed valuation or taxable valuation of qualified agricultural property exemption subsequent to board of review.

By third Monday in August, taxpayer to file appeal directly with the M.T.T. if state or county equalization causes taxpayers assessment to exceed 50% of true cash value.

Within 60 days of mailing of tax bill that the taxpayer seeks to contest, appeal must be filed to M.T.T. limits to arithmetic errors.

Both the taxpayer and assessor will be notified a few days in advance of the hearing.

More Michigan Tax Tribunal information can be found Michigan.gov/MichiganTaxTrib.